Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 14

             (1)  An individual satisfies the work/training/study test if:

                     (a)  the individual has recognised work or work related commitments; or

                     (b)  the individual has recognised training commitments; or

                     (c)  the individual has recognised study commitments.

          (1A)  However, for the purposes of section 54, the individual satisfies the work/training/study test only if:

                     (a)  the individual meets the activity requirements under section 17A for the week; or

                     (b)  the individual is not included in a class of individuals specified in a determination under subsection (1C) and:

                              (i)  paragraph 15(1)(b), 15(1)(c), 17(1)(a), 17(1)(b), 17(1)(c) or 17(1)(d) applies to the person; or

                             (ii)  the individual is an individual in a class of individuals specified in a determination under subsection 15(2); or

                            (iii)  the individual is covered by a determination under subsection (1B) or (2).

          (1B)  The Minister may, by legislative instrument, determine circumstances in which individuals are not required to meet the activity requirements under section 17A.

          (1C)  The Minister may, by legislative instrument, determine that one or more of the classes of individuals specified in a determination under subsection 15(2) are classes of individuals who must meet the activity requirements under section 17A.

             (2)  The Minister may, by legislative instrument, determine that individuals included in a specified class are exempt from the requirements of paragraphs (1)(a), (b) and (c).

             (3)  An individual covered by a determination under subsection (2) is taken to satisfy the work/training/study test while the determination is in force.