A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 123 Eligibility
A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 123
Eligibility(1) This section applies for the purposes of paragraphs 117(a) and 120(a).
(2) This subsection applies to an individual on a day if:
(a) in relation to that day, a determination under section 16 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b) the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil.
(3) This subsection applies to an individual on a day if:
(a) in relation to that day, a determination under section 17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b) the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and
(c) the determination is made as a result of a claim made in:
(i) the income year in which that day occurs; or
(ii) either of the next 2 income years.
(4) This subsection applies to an individual on a day if:
(a) in relation to that day, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and
(b) the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and
(c) the determination is made as a result of a claim made in:
(i) the income year in which that day occurs; or
Method statement
Step 1. Work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31) for the period (the lump sum period ) beginning on the request day (see subsection 32(1)) and ending at the end of the section 31 accrual period (see subsection 32(1)) by applying the Rate Calculator in Schedule 1 on the following assumptions:
(a) that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual for each day in the lump sum period;
(b) if on the request day the individual had any other children who were FTB children or regular care children--that each of those children is an FTB child, or a regular care child, (as the case requires) of the individual for each day in the lump sum period, other than an excluded day (see subsection (2)) in relation to the child;
(c) if the lump sum period extends over 2 income years--that the individual's adjusted taxable income for the lump sum period is the same as the individual's adjusted taxable income for the first of those income years.
Step 2. If paragraph (b) of step 1 applies, work out the rate of family tax benefit for which the individual would be eligible under this Act (other than under section 31) for the lump sum period by applying the Rate Calculator in Schedule 1 on the following assumptions:
(a) that each child mentioned in that paragraph is an FTB child, or a regular care child, (as the case requires) of the individual for each day in that period, other than an excluded day (see subsection (2)) in relation to the child;
(b) if paragraph (c) of step 1 applies--the assumption in that paragraph.
Step 3. The single amount is:
(a) the step 1 amount less the step 2 amount (if any); plus
(b) the additional amount (if any) under subsection (4).
Method statement
Step 1. In relation to the days that newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual's Part A rate, work out the total amount of that newborn supplement for those days.
Step 2. In relation to those days, work out what would have been the total amount of newborn supplement for that child for those days if that newborn supplement had been worked out under paragraph 35B(1)(a) of Schedule 1.
Step 3. The additional amount is the step 2 amount less the step 1 amount.
Method statement
Step 1. Work out the main income earner's taxable income (rounded down to the nearest dollar).
Step 2. Reduce the amount at step 1 by $68,000.
Step 3. Multiply the amount worked out at step 2 by 0.025.
Step 4. If the amount at step 3 is less than or equal to $300, the provisional component is the amount at step 3.
Step 5. If the amount at step 3 is more than $300, the provisional component is:
(a) if the main income earner's taxable income exceeds $80,000 and is less than or equal to $120,000--$300; or
(b) if the main income earner's taxable income exceeds $120,000--$300 less $0.01 for each dollar of the excess.
Step 6. If the individual is not a member of a couple--the individual's annual rate of single income family supplement is the provisional component.
Step 7. If the individual is a member of a couple--the individual's annual rate of single income family supplement is the provisional component less any reduction under step 8.
Step 8. If the low income earner's taxable income for the income year (rounded down to the nearest dollar) exceeds $16,000, the provisional component is reduced (but not below nil) by $0.15 for each dollar of the excess.
An individual whose child is attending a child care service may be eligible for child care subsidy (CCS) in relation to the fees charged by the service.
In some circumstances, the individual may be eligible for additional child care subsidy (ACCS) instead.
The child care service must be approved and the individual must meet the eligibility criteria for CCS or ACCS.
Generally, for CCS, the eligibility criteria relate to the child's relationship to the individual, the child's age and immunisation status and the individual's residency status.
For ACCS, the individual must be eligible for CCS and meet some additional criteria.
The approved provider of a child care service may be eligible for ACCS (child wellbeing) (relating to a child at risk of serious abuse or neglect) when there is no eligible individual, if the service is approved and certain additional criteria are met.
Method statement
Step 1. Work out the individual's clean energy daily rate (see section 106) on the decision day (assuming that any rate or amount that is to be indexed on 1 July 2012 had already been indexed on the decision day).
Step 2. Multiply the amount at step 1 by 365: the result is the amount of the individual's clean energy advance.
Method statement
Step 1. Work out the sum of the individual's clean energy daily rates (see section 106) for each day in the period beginning on 1 July 2012 and ending on the decision day.
Step 2. Multiply the individual's clean energy daily rate on the decision day by the number of days in the 2012 - 13 income year that are after the decision day.
Step 3. Work out the sum of the amounts at steps 1 and 2: the result is the amount of the individual's clean energy advance.
Method statement
Step 1. If the individual's rate of family tax benefit on that day (disregarding reductions (if any) under clause 5 or 25A of Schedule 1) consisted of or included a Part A rate greater than nil:
(a) if the Part A rate is worked out under clause 3 of Schedule 1 and the individual's income and maintenance tested rate exceeds the individual's base rate--work out the sum of the amounts at paragraphs (a) and (ca) of step 1 of the method statement in that clause; or
(b) if the Part A rate is worked out under clause 3 of Schedule 1 and the individual's income and maintenance tested rate is less than or equal to the individual's base rate--work out the sum of the amounts at paragraphs (a) and (d) of step 1 of the method statement in clause 25 of that Schedule; or
(c) if the Part A rate is worked out under clause 25 of Schedule 1 and the individual's Method 2 income and maintenance tested rate is less than or equal to the individual's provisional Part A rate--work out the sum of the amounts at paragraphs (a) and (d) of step 1 of the method statement in that clause; or
(d) if the Part A rate is worked out under clause 25 of Schedule 1 and the individual's Method 2 income and maintenance tested rate exceeds the individual's provisional Part A rate--work out the sum of the amounts at paragraphs (a) and (ca) of step 1 of the method statement in clause 3 of that Schedule.
Step 2. If the individual's rate of family tax benefit on that day consisted of or included a Part B rate greater than nil, work out whichever of the following amounts is appropriate:
(a) the sum of the amounts under paragraphs 29(1)(a) and (b) of Schedule 1;
(b) the sum of the amounts at paragraphs (a) and (b) of step 1 of the method statement in subclause 29(2) of Schedule 1;
(c) the sum of the amounts under paragraphs 29A(2)(a) and (b) of Schedule 1.
Step 3. Work out the sum of the amounts at steps 1 and 2.
Step 4. Multiply the amount at step 3 by 0.017.
Step 5. Divide the amount at step 4 by 365 (rounded to the nearest cent
(rounding 0.5 cents upwards)): the result is the individual's clean energy
daily rate for that day.