A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - NOTES

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - NOTES

No. 80, 1999

Compilation No. 118

Compilation date: 29 March 2024

Includes amendments: Act No. 100, 2023 and Act No. 11, 2024

Registered: 10 April 2024

About this compilation

This compilation

This is a compilation of the A New Tax System (Family Assistance) Act 1999 that shows the text of the law as amended and in force on 29 March 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1--Preliminary

1 Short title

2 Commencement

2A Norfolk Island

Part 2--Interpretation

Division 1--Definitions 

3 Definitions

3AA Meaning of receiving affected by suspension of certain schooling requirement payments

3A An individual may be in the care of 2 or more other individuals at the same time

3B Meaning of paid work and returns to paid work

3C Meaning of studying overseas full-time

Division 2--Immunisation rules

4 Minister's power to make determinations for the purposes of the definition of immunised

6 Immunisation requirements

Division 3--Various interpretative provisions

8 Extended meaning of Australian resident--hardship and special circumstances

9 Session of care

10 When a session of care is provided

19 Maintenance income

Division 4--Approved care organisations

20 Approval of organisations providing residential care services to young people

Part 3--Eligibility for family assistance (other than child care subsidy and additional child care subsidy)

Division 1--Eligibility for family tax benefit

Subdivision A--Eligibility of individuals for family tax benefit in normal circumstances

21 When an individual is eligible for family tax benefit in normal circumstances

22 When an individual is an FTB child of another individual

22A Exceptions to the operation of section 22

22B Meaning of senior secondary school child

23 Effect of FTB child ceasing to be in individual's care without consent

24 Effect of certain absences of FTB child etc. from Australia

25 Effect of an individual's percentage of care for a child being less than 35%

25A Regular care child for each day in care period

26 Only 1 member of a couple eligible for family tax benefit

27 Extension of meaning of FTB or regular care child in a blended family case

28 Eligibility for family tax benefit of members of a couple in a blended family

29 Eligibility for family tax benefit of separated members of a couple for period before separation

Subdivision B--Eligibility of individuals for family tax benefit where death occurs

31 Continued eligibility for family tax benefit if an FTB or regular care child dies

32 Eligibility for a single amount of family tax benefit if an FTB or regular care child dies

33 Eligibility for family tax benefit if an eligible individual dies

Subdivision C--Eligibility of approved care organisations for family tax benefit

34 When an approved care organisation is eligible for family tax benefit

35 When an approved care organisation is not eligible for family tax benefit

Subdivision D--Determination of percentage of care

35A Determination of percentage of care--child is not in the adult's care

35B Determination of percentage of care--child is in the adult's care

35C Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with

35E Application of section 35C in relation to claims for family tax benefit for a past period

35F Section 35C does not apply in certain circumstances

35FA Meaning of interim period

35G Percentage of care if claim is made for payment of family tax benefit because of the death of a child

35GA When an individual has increased care of a child

35H When an individual has reduced care of a child

35J Working out actual care, and extent of care, of a child

35K Days to which the percentage of care applies if section 35C did not apply in relation to an individual etc.

35L Days to which the percentage of care applies if 2 percentages of care apply under section 35C in relation to an individual

35M Rounding of a percentage of care

35N Guidelines about the making of determinations

Subdivision E--Revocation and suspension of determination of percentage of care

35P Determination must be revoked if there is a change to the individual's shared care percentage

35PA Suspension of determination before the end of the maximum interim period if there is a change to the individual's shared care percentage

35Q Secretary may revoke a determination of an individual's percentage of care

35QA Suspension of determination of an individual's percentage of care before the end of the maximum interim period

35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period

35S Guidelines about the revocation of determinations

Subdivision F--Percentages of care determined under the child support law

35T Percentages of care determined under the child support law that apply for family assistance purposes

35U Reviews of percentages of care under child support law apply for family assistance purposes

Division 2--Eligibility for stillborn baby payment

Subdivision A--Eligibility of individuals for stillborn baby payment in normal circumstances

36 When an individual is eligible for stillborn baby payment in normal circumstances

37 Only one individual eligible for stillborn baby payment in respect of a child

Subdivision B--Eligibility of individuals for stillborn baby payment where death occurs

38 What happens if an individual eligible for stillborn baby payment dies

Division 6--Eligibility for single income family supplement

Subdivision A--Eligibility of individuals for single income family supplement in normal circumstances

57G When an individual is eligible for single income family supplement in normal circumstances

57GA Only one member of a couple eligible for single income family supplement

57GB Extension of meaning of qualifying child in a blended family case

57GC Eligibility for single income family supplement of members of a couple in a blended family

57GD Eligibility for single income family supplement of separated members of a couple for period before separation

57GDA Cessation of eligibility

Subdivision B--Eligibility of individuals for single income family supplement where death occurs

57GE Continued eligibility for single income family supplement if a qualifying child dies

57GF Eligibility for a single amount of single income family supplement if a qualifying child dies

57GG Eligibility for single income family supplement if an eligible individual dies

Division 7--Loss of family assistance for individuals on security grounds

57GH Simplified outline of this Division

57GI Loss of family assistance for individuals on security grounds

57GJ Security notice from Home Affairs Minister

57GK Notice from Foreign Affairs Minister

57GM Copy of security notice to be given to Secretaries

57GN Period security notice is in force

57GNA Annual review of security notice

57GO Revoking a security notice

57GP Notices may contain personal information

57GQ This Division does not apply to child care subsidy or additional child care subsidy

57GR Certain decisions not decisions of officers

57GS Instruments not legislative instruments

Part 4--Rate of family assistance (other than child care subsidy and additional child care subsidy)

Division 1--Family tax benefit

58 Rate of family tax benefit

58AA Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate

58A Election to receive energy supplements quarterly

59 Shared care percentages where individual is FTB child of more than one person who are not members of the same couple

59A Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple

60 Sharing family tax benefit between members of a couple in a blended family

61 Sharing family tax benefit between separated members of a couple for period before separation

61AA Part A rate of family tax benefit is nil for a day in newly arrived resident's waiting period

61A Reduction in FTB child rate unless health check requirement satisfied

61B Reduction in FTB child rate unless immunisation requirements satisfied

61C Persons still entitled to FTB despite reductions to nil

61D Death of an FTB child

64 Calculation of rate of family tax benefit for death of FTB or regular care child

65 Calculation of single amount for death of FTB or regular care child

Division 2--Stillborn baby payment

66 Amount of stillborn baby payment

Division 4B--Rate of single income family supplement

84G Rate of single income family supplement

84GA Sharing single income family supplement between members of a couple in a blended family

84GB Sharing single income family supplement between separated members of a couple for period before separation

Division 5--Indexation

85 Indexation of amounts

Part 4A--Child care subsidy

Division 1--Introduction

85AA Simplified outline of this Part

85AB Constitutional basis

Division 2--Eligibility for child care subsidy

85BA Eligibility for CCS

85BB Residency requirements

Division 3--Eligibility for additional child care subsidy

Subdivision A--Eligibility for ACCS (child wellbeing)

85CA Eligibility for ACCS (child wellbeing)

85CB Certification for ACCS (child wellbeing)

85CC Cancellation of certificate by approved provider

85CD Variation and cancellation of certificates by Secretary

85CE Determination for ACCS (child wellbeing)

85CF Variation and revocation of determinations

Subdivision B--Eligibility for ACCS (temporary financial hardship)

85CG Eligibility for ACCS (temporary financial hardship)

85CH Determination of temporary financial hardship

85CI Revocation of determinations

Subdivision C--Eligibility for ACCS (grandparent)

85CJ Eligibility for ACCS (grandparent)

Subdivision D--Eligibility for ACCS (transition to work)

85CK Eligibility for ACCS (transition to work)

Division 4--Eligibility in substitution for an individual who has died

85DA Eligibility for child care subsidy or additional child care subsidy in substitution for individual who has died

Division 5--Limitations on eligibility for child care subsidy and additional child care subsidy

85EA Only one individual eligible at a time

85EB Only eligible for one kind of ACCS at a time

85EC Only one individual eligible in substitution for individual who has died

85ECA No eligibility for in home care unless certain requirements met

85ED No eligibility for child who is in care of State or Territory or member of prescribed class

85EE Maximum period of eligibility for individual who is absent from Australia

Division 6--Amount of child care subsidy and additional child care subsidy

85FA Amount of child care subsidy

85FB Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual

85FC Amount of ACCS (transition to work)

85FD Amount of ACCS (child wellbeing) for an approved provider

Division 7--Miscellaneous

85GA Funding agreements

85GB Minister's and Secretary's rules

Part 5--One-off payment to families

86 When is an individual entitled to a one-off payment to families?

87 In respect of what children is the payment payable?

88 What is the amount of the payment?

Part 6--Economic security strategy payment to families

Division 1--Entitlements in respect of eligible children

89 When is an individual entitled to an economic security strategy payment to families?

90 In respect of what children is the payment payable?

91 What is the amount of the payment?

92 General rules

Division 2--Other entitlements

93 When is an individual entitled to an economic security strategy payment to families?

94 What is the amount of the payment?

Part 7--Back to school bonus and single income family bonus

Division 1--Back to school bonus

Subdivision A--Entitlements in relation to eligible children

95 When is an individual entitled to a back to school bonus?

96 In respect of what children is the bonus payable?

97 What is the amount of the bonus?

Subdivision B--Other entitlements

98 When is an individual entitled to a back to school bonus?

99 What is the amount of the bonus?

Subdivision C--General rules

100 General rules

Division 2--Single income family bonus

101 When is an individual entitled to a single income family bonus?

102 What is the amount of the bonus?

Part 7A--ETR payment

Division 1--Entitlements in respect of eligible children

102A When is an individual entitled to an ETR payment in respect of a child?

102B In respect of what children is the payment payable?

102C What is the amount of the payment?

Division 2--Other entitlements

Subdivision A--Entitlement in normal circumstances

102D When is an individual entitled to an ETR payment?

102E What is the amount of the payment?

Subdivision B--Entitlement where death occurs

102F Entitlement where death occurs

102G What is the amount of the payment?

Division 3--General

102H General rules

Part 8--Clean energy advances

Division 1--Entitlement to clean energy advances

103 Entitlement in normal circumstances

104 Entitlement where death occurs

Division 2--Amount of clean energy advance

105 Amount of advance where entitlement under section 103

106 Clean energy daily rate

107 Amount of advance where entitlement under section 104

Division 3--Top-up payments of clean energy advance

108 Top-up payments of clean energy advance

Division 4--General rules

109 General rules

Part 9--2020 economic support payments

Division 1--First 2020 economic support payment

110 When is an individual entitled to a first 2020 economic support payment?

111 What is the amount of the payment?

112 More than one entitlement

Division 2--Second 2020 economic support payment

113 When is an individual entitled to a second 2020 economic support payment?

114 What is the amount of the payment?

115 More than one entitlement

Division 3--Eligibility for 2020 economic support payment

116 Eligibility for 2020 economic support payment

Part 10--Additional economic support payments

Division 1--Additional economic support payment 2020

117 When is an individual entitled to an additional economic support payment 2020?

118 What is the amount of the payment?

119 More than one entitlement

Division 2--Additional economic support payment 2021

120 When is an individual entitled to an additional economic support payment 2021?

121 What is the amount of the payment?

122 More than one entitlement

Division 3--Eligibility

123 Eligibility

Schedule 1--Family tax benefit rate calculator

Part 1--Overall rate calculation process

1 Overall rate calculation process

2 Higher income free area

Part 2--Part A rate (Method 1)

Division 1--Overall rate calculation process

3 Method of calculating Part A rate

4 Base rate

5 Family tax benefit advance to individual

6 Components of Part A rates under this Part

6A Energy supplement

Division 2--Standard rate

7 Standard rate

8 Base FTB child rate

9 FTB child rate--recipient of other periodic payments

10 Effect of certain maintenance rights

11 Sharing family tax benefit (shared care percentages)

Division 5--Maintenance income test

Subdivision A--Maintenance income test

19A Extended meaning of receiving maintenance income

19AA References to applying for maintenance income

19B Application of maintenance income test to certain pension and benefit recipients and their partners

20 Effect of maintenance income on family tax benefit rate

20A Annualised amount of maintenance income

20B Working out amounts of child maintenance using notional assessments

20C Working out amounts of child maintenance in relation to lump sum payments

20D Working out amounts of child maintenance for administrative assessments privately collected

21 Maintenance income of members of couple to be added

22 How to calculate an individual's maintenance income free area

23 Only maintenance actually received taken into account in applying clause 22

24 Apportionment of capitalised maintenance income

Subdivision B--Maintenance income credit balances

24A Maintenance income credit balances

24B Accruals to a maintenance income credit balance

24C Amount of accrual to a maintenance income credit balance

24D Global maintenance entitlement of an eligible person

24E Depletions from a maintenance income credit balance

24EA Amounts due under notional assessments

Subdivision C--Maintenance income ceiling for Method 1

24F Subdivision not always to apply

24G Overall method for working out maintenance income ceiling for Method 1

24H How to work out an individual's above base standard amount

24HA How to work out an individual's above base energy supplement amount

24J How to work out an individual's RA (rent assistance) amount

24K How to work out an individual's MIFA (maintenance income free area) amount

24L How to work out an individual's maintenance income ceiling

Subdivision D--Maintenance income ceiling for purposes of comparison for Method 2

24M Subdivision not always to apply

24N Overall method for working out maintenance income ceiling for purposes of comparison for Method 2

24P How to work out an individual's standard amount

24R How to work out an individual's supplement amount

24RA How to work out an individual's energy supplement amount

24S How to work out an individual's maintenance income ceiling

Part 3--Part A rate (Method 2)

Division 1--Overall rate calculation process

25 Method of calculating Part A rate

25A Family tax benefit advance to individual

25B Components of Part A rates under this Part

25C Energy supplement

25D Working out the Method 2 income and maintenance tested rate

Division 2--Standard rate

26 Standard rate

27 Sharing family tax benefit (shared care percentages)

Division 3--Income test

28 Income test

Part 3A--Part A rate (Method 3)

28A Method of calculating Part A rate

Part 4--Part B rate

Division 1--Overall rate calculation process

Subdivision AA--When Part B rate is nil

28B Adjusted taxable income exceeding $100,000

28C Paid parental leave

28D Member of a couple whose youngest FTB child has turned 13

Subdivision A--General method of calculating Part B rate

29 General method of calculating Part B rate

29AA Energy supplement

Subdivision B--Method of calculating Part B rate for those who return to paid work after the birth of a child etc.

29A Method of calculating Part B rate for those who return to paid work after the birth of a child etc.

29B Conditions to be met in respect of an FTB child

29C Conditions to be met in respect of a day

29D Energy supplement

Division 2--Standard rate

30 Standard rate

31 Sharing family tax benefit (shared care percentages)

Division 2A--FTB Part B supplement

31A Rate of FTB Part B supplement

Division 2B--Energy supplement (Part B)

31B Energy supplement (Part B)

31C Sharing family tax benefit (shared care percentages)

Division 3--Income test

32 Income test

33 Income free area

Part 5--Common provisions

Division 1A--Newborn supplement

35A Eligibility for newborn supplement

35B Annualised rate of newborn supplement

Division 2--Multiple birth allowance

36 Eligibility for multiple birth allowance

37 Rate of multiple birth allowance

38 Sharing multiple birth allowance (determinations under section 59A)

Division 2A--FTB Part A supplement

38A Rate of FTB Part A supplement

Division 2AA--Energy supplement (Part A)

Subdivision A--Energy supplement (Part A--Method 1)

38AA Energy supplement (Part A--Method 1)

38AB Base FTB energy child amount

38AC FTB energy child amount--recipient of other periodic payments

38AD Effect of certain maintenance rights

38AE Sharing family tax benefit (shared care percentages)

Subdivision B--Energy supplement (Part A--Method 2)

38AF Energy supplement (Part A--Method 2)

38AG Sharing family tax benefit (shared care percentages)

Division 2B--Rent assistance

Subdivision A--Rent assistance

38B Rent assistance children

38C Eligibility for rent assistance

38D Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer

38E Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children

38F Annual rent

38G Rent paid by a member of a couple

38H Rent paid by a member of an illness separated, respite care or temporarily separated couple

Subdivision B--Offsetting for duplicate rent assistance

38J Offsetting for duplicate rent assistance under family assistance and social security law

38K Offsetting for duplicate rent assistance under family assistance and veterans' entitlements law

Division 2C--Income test

38L Application of income test to pension and benefit recipients and their partners

38M Income test

38N Income free area

Division 3--Certain recipients of pensions under the Veterans' Entitlements Act

39 Rate of benefit for certain recipients of pensions under the Veterans' Entitlements Act

Division 4--Reduction for family tax benefit advance

40 Reduction for family tax benefit advance

41 Standard reduction

42 Secretary determines shorter repayment period

43 Part A rate insufficient to cover reduction--single family tax benefit advance

44 Part A rate insufficient to cover reduction--multiple family tax benefit advances

45 Part A rate insufficient to cover reduction--discretion to create FTB advance debt

46 Changing the repayment period--individual requests shorter period

47 Changing the repayment period--individual requests longer period

48 Changing the repayment period--recalculation of amount of unrepaid family tax benefit advance

49 Suspension of repayment period

50 Repayment of family tax benefit advance by another method

51 Recalculation of amount of unrepaid family tax benefit advance

Schedule 2--Amounts of child care subsidy and additional child care subsidy

Part 1--Amount of child care subsidy

1 Amount of child care subsidy

2 Hourly rate of CCS

3 Applicable percentage--basic case

3A Applicable percentage--other cases

3B Higher rate child

4 Activity-tested amount of CCS

4A Adjusted activity-tested amount of CCS

Part 2--Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual

5 Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual

6 Hourly rate of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent)

Part 3--Amount of ACCS (transition to work)

7 Amount of ACCS (transition to work)

Part 4--Amount of ACCS (child wellbeing) for an approved provider

8 Amount of ACCS (child wellbeing) for an approved provider

9 Hourly rate of ACCS for a provider

10 Activity-tested amount of ACCS for an approved provider

Part 5--Activity test

Division 1--Individual's activity test result

11 Individual's activity test result

12 Recognised activity result

13 Low income result

14 Minister's rules result

15 Child wellbeing result

15A Aboriginal or Torres Strait Islander child result

Division 2--Provider's deemed activity test result

16 Provider's deemed activity test result

Schedule 3--Adjusted taxable income

1 Adjusted taxable income relevant to family tax benefit, schoolkids bonus and child care subsidy

2 Adjusted taxable income

3 Adjusted taxable income of members of a couple--family tax benefit and schoolkids bonus

3AA Adjusted taxable income of members of a couple--child care subsidy

3A Working out adjusted taxable income in certain cases where individuals cease to be members of a couple

4 Adjusted fringe benefits total

5 Target foreign income

7 Tax free pension or benefit

8 Deductible child maintenance expenditure

Schedule 4--Indexation and adjustment of amounts

Part 1--Preliminary

1 Analysis of Schedule

2 Indexed and adjusted amounts

Part 2--Indexation

3 CPI Indexation Table

3A One-off 6-month indexation of FTB gross supplement amount (B) for 2005 -2006 income year

4 Indexation of amounts

5 Indexation factor

6 Rounding off indexed amounts

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history