Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 80 of 1999 as amended
This compilation was prepared on 1 January 2008
taking into account amendments up to Act No. 183 of 2007
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
Part 1--Preliminary 1
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
Part 2--Interpretation 2
Division 1--Definitions 2
3............ Definitions .......................................................................................... 2
3A......... An individual may be in the care of 2 or more other individuals at the same time 13
3B......... Meaning of paid work and returns to paid work .............................. 14
Division 2--Immunisation rules 16
4............ Minister's power to make determinations for the purposes of the definition of immunised 16
5............ Meaning of conscientious objection .................................................. 16
6............ Immunisation requirements .............................................................. 16
7............ Minister may make determinations in relation to the immunisation requirements 18
Division 3--Various interpretative provisions 19
8............ Extended meaning of Australian resident--hardship and special circumstances 19
9............ Session of care .................................................................................. 19
10 .......... Effect of absence of child from care of approved child care service other than an approved occasional care service .......................................................................................................... 20
10A ....... Effect of absence of child from care of approved child care service that is an approved occasional care service 21
11.......... Minister may make determinations in relation to the absence of child from child care 22
12.......... Effect of absence of child from care of registered carer .................... 22
13.......... School holidays ................................................................................. 22
14.......... Meaning of satisfies the work/training/study test .............................. 22
15.......... Work/training/study test--recognised work or work related commitments 23
16.......... Work/training/study test--recognised training commitments .......... 24
17.......... Work/training/study test--recognised study commitments ............. 24
17A....... Activity requirements for claims for child care benefit for care provided by approved child care service 25
18.......... Meaning of school child .................................................................... 26
19.......... Maintenance income ......................................................................... 27
Division 4--Approved care organisations 29
20.......... Approval of organisations providing residential care services to young people 29
Part 3--Eligibility for family assistance 30
Division 1--Eligibility for family tax benefit 30
Subdivision A--Eligibility of individuals for family tax benefit in normal circumstances 30
21.......... When an individual is eligible for family tax benefit in normal circumstances 30
22.......... When an individual is an FTB child of another individual ................ 31
22A....... Exceptions to the operation of section 22 ........................................ 32
23.......... Effect of FTB child ceasing to be in individual's care without consent .. 34
24.......... Effect of certain absences of FTB child etc. from Australia ............. 35
25.......... Effect of FTB child being in individual's care for less then 30% of a period 36
26.......... Only 1 member of a couple eligible for family tax benefit ................ 38
27.......... Extension of meaning of FTB child in a blended family case ........... 39
28.......... Eligibility for family tax benefit of members of a couple in a blended family 39
29.......... Eligibility for family tax benefit of separated members of a couple for period before separation 40
Subdivision B--Eligibility of individuals for family tax benefit where death occurs 40
31.......... Continued eligibility for family tax benefit if an FTB child dies ...... 40
32.......... Eligibility for a single amount of family tax benefit if an FTB child dies 41
33.......... Eligibility for family tax benefit if an eligible individual dies ............ 42
Subdivision C--Eligibility of approved care organisations for family tax benefit 44
34.......... When an approved care organisation is eligible for family tax benefit 44
35.......... When an approved care organisation is not eligible for family tax benefit 44
Division 2--Eligibility for baby bonus 47
Subdivision A--Eligibility of individuals for baby bonus in normal circumstances 47
36.......... When an individual is eligible for baby bonus in normal circumstances 47
37.......... Generally only one individual eligible for baby bonus in respect of a child 49
Subdivision B--Eligibility of individuals for baby bonus where death occurs 50
38.......... What happens if an individual eligible for baby bonus dies ............. 50
Division 3--Eligibility for maternity immunisation allowance 51
Subdivision A--Eligibility of individuals for maternity immunisation allowance in normal circumstances 51
39.......... When an individual is eligible for maternity immunisation allowance in normal circumstances 51
Subdivision B--Eligibility of individuals for maternity immunisation allowance where death occurs 52
40.......... What happens if an individual eligible for maternity immunisation allowance dies 52
Division 4 --Eligibility for child care benefit 53
41.......... Overview of Division ....................................................................... 53
Subdivision A --Eligibility of an individual for child care benefit by fee reduction for care provided by an approved child care service 53
42 .......... When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service ............................................................................... 53
43 .......... When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service .......................................................................................................... 55
Subdivision B --Eligibility of an individual for child care benefit for a past period for care provided by an approved child care service 56
44 .......... When an individual is eligible for child care benefit for a past period for care provided by an approved child care service ............................................................................................... 56
Subdivision C --Eligibility of an individual for child care benefit for a past period for care provided by a registered carer 58
45 .......... When an individual is eligible for child care benefit for a past period for care provided by a registered carer 58
Subdivision D--Eligibility of an individual for child care benefit by single payment/in substitution because of the death of another individual 60
46 .......... Eligibility for child care benefit if a conditionally eligible or eligible individual dies 60
Subdivision E --Eligibility of an approved child care service for child care benefit by fee reduction for care provided by the service to a child at risk 61
47 .......... When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk .......................................................................................................... 61
Subdivision F--Limitations on conditional eligibility or eligibility for child care benefit for care provided by an approved child care service or a registered carer that do not relate to hours 62
48 .......... No multiple eligibility for same care ................................................. 62
49 .......... Person not conditionally eligible or eligible for child care benefit if child in care under a welfare law or child in exempt class of children ................................................................................ 62
50.......... Person not eligible for child care benefit while an approved child care service's approval is suspended 63
51.......... Approved child care service not eligible for care provided to a child at risk if Minister so determines 63
Subdivision G--Limitations on eligibility for child care benefit for care provided by an approved child care service relating to hours 64
52.......... Limit on eligibility for child care benefit relating to hours ................ 64
53.......... Weekly limit of hours ....................................................................... 65
54.......... Circumstances when a limit of 50 hours applies .............................. 66
55.......... Circumstances when a limit of more than 50 hours applies ............. 70
56.......... Circumstances when 24 hour care limit applies ............................... 73
57 .......... Secretary's determination of sole provider ....................................... 76
57A....... Minister to determine which hours in sessions of care are to count towards the limits 77
57B....... Minister may determine rules ........................................................... 78
57C....... Certificates to be given and decisions and determinations to be made in accordance with rules 78
57E ........ Meaning of work/disability test ....................................................... 78
Division 5--Eligibility for child care tax rebate 80
57F........ Eligibility for child care tax rebate .................................................... 80
Part 4--Rate of family assistance 81
Division 1--Family tax benefit 81
58.......... Rate of family tax benefit ................................................................. 81
59.......... Secretary may make determination where individual is FTB child of 2 people who are not members of the same couple .......................................................................................................... 81
60.......... Sharing family tax benefit between members of a couple in a blended family 82
61.......... Sharing family tax benefit between separated members of a couple for period before separation 82
62.......... Effect on individual's rate of the individual's absence from Australia 82
63.......... Effect on family tax benefit rate of FTB child's absence from Australia 83
63A....... Secretary may extend 13 week period of absence from Australia .... 85
64.......... Calculation of rate of family tax benefit for death of FTB child ...... 86
65.......... Calculation of single amount for death of FTB child ........................ 86
Division 2--Baby bonus 89
66.......... Amount of baby bonus ..................................................................... 89
Division 3--Maternity immunisation allowance 90
67.......... Amount of maternity immunisation allowance ................................ 90
68.......... When the maternity immunisation allowance is shared .................... 90
Division 4--Child care benefit 91
Subdivision A--Overview of Division 91
69.......... Overview of Division ....................................................................... 91
Subdivision B--General provisions relating to rate of fee reductions and child care benefit for care provided by an approved child care service 92
70 .......... Application of Subdivision to parts of sessions of care ................... 92
71 .......... Weekly limit on child care benefit for care provided by an approved child care service 92
72 .......... Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service ........................................................................................ 93
73.......... Rate of fee reductions or child care benefit--individual conditionally eligible or eligible under section 43 93
74.......... Rate of child care benefit--individual eligible under section 44 ....... 95
75.......... Rate of child care benefit--approved child care service if child at risk 95
Subdivision C--Rate of fee reductions and child care benefit if care provided by an approved child care service and child is at risk or individual is in hardship 95
76.......... Fee reductions or child care benefit rate certified by an approved child care service 95
77.......... Limitation on service giving certificates for child at risk--13 weeks only 96
78.......... Limitation on service giving certificates for individual in hardship--13 weeks only 97
79.......... Limitation on service giving certificates--reporting period limit ..... 97
80.......... Limitation on service giving certificates for individuals on grounds of hardship--Secretary imposes limit 98
81 .......... Fee reductions or child care benefit rate determined by the Secretary 99
82.......... Certificate and determination to be made according to rules .......... 102
Subdivision CA--Special grandparent rate 103
82A....... Special grandparent rate .................................................................. 103
Subdivision D --Care provided by registered carer 103
83.......... Rate of child care benefit for care provided by registered carer ...... 103
84.......... Weekly limit on child care benefit for care provided by a registered carer 103
Division 4A--Child care tax rebate 105
84A....... Amount of the child care tax rebate ................................................ 105
84B....... Component of formula--approved child care fees ........................ 106
84C....... Component of formula--base week ............................................... 107
84D....... Component of formula--amount of the individual's entitlement to child care benefit 107
84E........ Component of formula--Jobs Education and Training (JET) Child Care fee assistance 108
84F........ Component of formula--child care tax rebate limit ....................... 108
Division 5--Indexation 109
85.......... Indexation of amounts .................................................................... 109
Part 5--One‑off payment to families 110
86.......... When is an individual entitled to a one‑off payment to families? .. 110
87.......... In respect of what children is the payment payable? ..................... 111
88.......... What is the amount of the payment? ............................................. 111
Schedule 1--Family tax benefit rate calculator 113
Part 1--Overall rate calculation process 113
1............ Overall rate calculation process ...................................................... 113
2............ Higher income free area ................................................................... 113
Part 2--Part A rate (Method 1) 115
Division 1--Overall rate calculation process 115
3............ Method of calculating Part A rate .................................................. 115
4............ Base rate ......................................................................................... 116
4A......... Offsetting for duplicate rent assistance under family assistance and social security law 116
4B......... Offsetting for duplicate rent assistance under family assistance and veterans' entitlements law 118
5............ Family tax benefit advance to individual ........................................ 121
Division 2--Standard rate 122
7............ Standard rate ................................................................................... 122
8............ Base FTB child rate ........................................................................ 122
9............ FTB child rate--recipient of other periodic payments .................. 122
10.......... Effect of maintenance rights ........................................................... 123
11.......... Sharing family tax benefit (determination under subsection 59(1)) 123
Division 3--Rent assistance 124
12.......... Rent assistance children .................................................................. 124
13.......... Eligibility for rent assistance .......................................................... 124
14.......... Rate of rent assistance payable to individual who is not a relevant shared carer 126
14A....... Rate of rent assistance payable to individual who is a relevant shared carer 127
15.......... Annual rent ..................................................................................... 128
16.......... Rent paid by a member of a couple ................................................ 128
16A....... Rent paid by a member of an illness separated, respite care or temporarily separated couple 129
Division 4--Income test 130
17.......... Application of income test to pension and benefit recipients and their partners 130
18.......... Income test ..................................................................................... 130
19.......... Income free area .............................................................................. 130
Division 5--Maintenance income test 131
Subdivision A--Maintenance income test 131
19A....... Extended meaning of receiving maintenance income ....................... 131
19B....... Application of maintenance income test to certain pension and benefit recipients and their partners 131
20.......... Effect of maintenance income on family tax benefit rate ................ 131
20A....... Annualised amount of maintenance income .................................... 133
21.......... Maintenance income of members of couple to be added ................ 137
22.......... How to calculate an individual's maintenance income free area ..... 137
23.......... Only maintenance actually received taken into account in applying clause 22 138
24.......... Apportionment of capitalised maintenance income ....................... 138
Subdivision B--Maintenance income credit balances 141
24A....... Maintenance income credit balances ............................................... 141
24B....... Accruals to a maintenance income credit balance ........................... 141
24C....... Amount of accrual to a maintenance income credit balance ............ 142
24D....... Global maintenance entitlement of an eligible person ..................... 145
24E........ Depletions from a maintenance income credit balance ................... 147
Part 3--Part A rate (Method 2) 148
Division 1--Overall rate calculation process 148
25.......... Method of calculating Part A rate .................................................. 148
25A....... Family tax benefit advance to individual ........................................ 149
Division 2--Standard rate 150
26.......... Standard rate ................................................................................... 150
27.......... Sharing family tax benefit (determination under subsection 59(1)) 150
Division 3--Income test 151
28.......... Income test ..................................................................................... 151
Part 4--Part B rate 152
Division 1--Overall rate calculation process 152
Subdivision A--General method of calculating Part B rate 152
29.......... General method of calculating Part B rate ...................................... 152
Subdivision B--Method of calculating Part B rate for those who return to paid work after the birth of a child etc. 153
29A....... Method of calculating Part B rate for those who return to paid work after the birth of a child etc. 153
29B....... Conditions to be met in respect of an FTB child ........................... 155
29C....... Conditions to be met in respect of a day ........................................ 156
Division 2--Standard rate 157
30.......... Standard rate ................................................................................... 157
31.......... Sharing family tax benefit (determination under subsection 59(1)) 157
Division 2A--FTB Part B supplement 159
31A....... Rate of FTB Part B supplement .................................................... 159
Division 3--Income test 160
32.......... Income test ..................................................................................... 160
33.......... Income free area .............................................................................. 160
Part 5--Common provisions 161
Division 1--Large family supplement 161
34.......... Eligibility for large family supplement ........................................... 161
35.......... Rate of large family supplement ..................................................... 161
Division 2--Multiple birth allowance 162
36.......... Eligibility for multiple birth allowance ........................................... 162
37.......... Rate of multiple birth allowance ..................................................... 162
38.......... Sharing multiple birth allowance between 2 people (determination under subsection 59(1)) 162
Division 2A--FTB Part A supplement 164
38A....... Rate of FTB Part A supplement .................................................... 164
Division 3--Certain recipients of pensions under the Veterans' Entitlements Act 165
39.......... Rate of benefit for certain recipients of pensions under the Veterans' Entitlements Act 165
Schedule 2--Child care benefit rate calculator 170
Part 1--Overall rate calculation process 170
1............ Method of calculating rate of child care benefit .............................. 170
2............ Adjustment percentage ................................................................... 170
3............ Number of children in care of a particular kind .............................. 172
Part 2--Standard hourly rate 174
4............ Standard hourly rate--basic meaning ............................................. 174
Part 3--Multiple child % 176
5............ Multiple child % ............................................................................. 176
Part 4--Taxable income % 177
6............ Income thresholds ........................................................................... 177
7............ Method of calculating taxable income % ........................................ 177
8............ Taxable income % if adjusted taxable income exceeds lower income threshold and if neither individual nor partner on income support ............................................................................... 177
8A......... Special provision for certain recipients of pensions under the Veterans' Entitlements Act 179
9............ Income threshold ............................................................................ 181
10.......... Taper % .......................................................................................... 181
11.......... Maximum weekly benefit ............................................................... 182
12.......... Minimum taxable income % ........................................................... 183
Schedule 3--Adjusted taxable income 185
1............ Adjusted taxable income relevant to family tax benefit and child care benefit 185
2............ Adjusted taxable income ................................................................. 185
3............ Adjusted taxable income of members of couple ............................. 186
3A......... Working out adjusted taxable income in certain cases where individuals cease to be members of a couple 186
4............ Adjusted fringe benefits total ......................................................... 187
5............ Target foreign income ..................................................................... 187
6............ Net rental property loss ................................................................. 188
7............ Tax free pension or benefit ............................................................. 189
8............ Deductible child maintenance expenditure ...................................... 190
Schedule 4--Indexation and adjustment of amounts 192
Part 1--Preliminary 192
1............ Analysis of Schedule ...................................................................... 192
2............ Indexed and adjusted amounts ........................................................ 192
Part 2--Indexation 196
3............ CPI Indexation Table ...................................................................... 196
3A......... One‑off 6‑month indexation of FTB gross supplement amount (B) for 2005‑2006 income year 204
4............ Indexation of amounts .................................................................... 205
5............ Indexation factor ............................................................................. 205
6............ Rounding off indexed amounts ....................................................... 206
Part 3--Adjustment of other rates 207
7............ Adjustment of FTB child rates ....................................................... 207
Part 4--Transitional indexation provision 208
9............ Adjustment of amounts following 10% increase to maximum rent assistance amounts 208
Notes 211
Notes to
the
A New Tax System (Family Assistance) Act
1999 Note 1 The A New Tax System (Family Assistance) Act 1999 as
shown in this compilation comprises Act No. 80, 1999 amended as indicated
in the Tables below. For all relevant information pertaining to application, saving
or transitional provisions see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
80, 1999 |
8 July 1999 |
1 July 2000 |
|
|
|
A New Tax System (Compensation Measures Legislation Amendment) Act 1999 |
68, 1999 |
8 July 1999 |
Schedule 4: (a) |
-- |
|
as amended by |
|
|
|
|
|
Compensation Measures Legislation Amendment (Rent Assistance Increase) Act 2000 |
93, 2000 |
30 June 2000 |
Schedule 1 (item 5): (aa) |
-- |
|
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 |
83, 1999 |
8 July 1999 |
Schedule 2: (b) |
-- |
|
A New Tax System (Family Assistance and Related Measures) Act 2000 |
45, 2000 |
3 May 2000 |
Schedule 1: (c) |
Sch. 5 and Sch. 6 |
|
Social Security and Veterans' Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000 |
94, 2000 |
30 June 2000 |
Schedule 8: 20 Sept 2000 (d) |
-- |
|
Family and Community Services (2000 Budget and Related Measures) Act 2000 |
138, 2000 |
24 Nov 2000 |
Schedule 2 (items 1--6): 1 Jan 2001 (e) |
-- |
|
143, 2000 |
29 Nov 2000 |
Schedule 3 (items 1A--1D): 27 Dec 2000 (f) |
-- |
|
|
Family and Community Services Legislation Amendment (New Zealand Citizens) Act 2001 |
18, 2001 |
30 Mar 2001 |
Schedule 2 (items 1--12): Royal Assent (g) |
-- |
|
75, 2001 |
30 June 2001 |
Schedule 1A (items 18--21): 1 Dec 2001 (h) |
-- |
|
|
Family and Community Services Legislation Amendment Act 2003 |
30, 2003 |
15 Apr 2003 |
S. 4 and Schedule 2 (items 1--13): Royal
Assent |
S. 4 |
|
Family and Community Services Legislation Amendment (Australians Working Together and other 2001 Budget Measures) Act 2003 |
35, 2003 |
24 Apr 2003 |
Schedules 1, 1A, 2, 4, 5 and 6: 20 Sept 2003 |
S. 4 (rep. by 154, 2005, Sch. 23 [item 6]) |
|
as amended by |
|
|
|
|
|
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003 |
122, 2003 |
5 Dec 2003 |
Schedule 7 (item 2): (j) |
-- |
|
Employment and Workplace Relations Legislation Amendment (Welfare to Work and Other Measures) Act 2005 |
154, 2005 |
14 Dec 2005 |
Schedule 23 (item 6): Royal Assent |
-- |
|
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003 |
122, 2003 |
5 Dec 2003 |
Schedule 6 (items 1--6): 1 July 2004 |
Sch. 6 (item 6) |
|
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 |
52, 2004 |
27 Apr 2004 |
Schedule 3 (item 8): 1 July 2004 ( see s. 2) |
-- |
|
Family Assistance Legislation Amendment (More Help for Families--Increased Payments) Act 2004 |
59, 2004 |
26 May 2004 |
Schedule 1 (items 1--8, 11), Schedule 2
(items 1--11, |
Sch. 1 (item 11), Sch. 2 (items 3, 8, 44, 46, 48, 50, 52, 54), Sch. 3 (item 3) and Sch. 4 (items 3, 4) |
|
Family Assistance Legislation Amendment (More Help for Families--One‑off Payments) Act 2004 |
60, 2004 |
26 May 2004 |
26 May 2004 |
Sch. 3 (item 1 (am. by 108, 2006, Sch. 8 (items 94, 95)) |
|
as amended by |
|
|
|
|
|
Social Security and Family Assistance Legislation Amendment (Miscellaneous Measures) Act 2006 |
108, 2006 |
27 Sept 2006 |
Schedule 8 (items 94, 95): Royal Assent |
-- |
|
100, 2004 |
30 June 2004 |
Schedule 2 (items 29, 30, 43(2)): 20 Sept 2004 |
Sch. 2 (item |
|
|
Family and Community Services and Veterans' Affairs Legislation Amendment (2004 Election Commitments) Act 2004 |
132, 2004 |
8 Dec 2004 |
Schedule 4 (items 1--13, 44): 1 Jan 2005 |
Sch. 4 (item 44) |
|
Family Assistance Legislation Amendment (Adjustment of Certain FTB Child Rates) Act 2005 |
11, 2005 |
22 Feb 2005 |
Schedule 1: (l) |
Sch. 1 (item 4) |
|
Family and Community Services and Veterans' Affairs Legislation Amendment (Further 2004 Election Commitments and Other Measures) Act 2005 |
29, 2005 |
21 Mar 2005 |
Schedule 1: 1 Jan 2005 |
Sch. 1 (item 10) and Sch. 2 (item 6) |
|
Family and Community Services Legislation Amendment (Family Assistance and Related Measures) Act 2005 |
61, 2005 |
26 June 2005 |
Schedule 1 (items 1--9, 12), Schedule 2
(items 1, 2, 4--6), Schedule 3 (items 2, 3) and Schedule 4
(items 1--5, 26): 1 July 2005 |
Sch. 1 (item 12), Sch. 2 (items |