Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 18

             (1)  A child is a school child for the purposes of this Act if the child is attending primary or secondary school, or is on a break from school (for example, school holidays) and will be attending primary or secondary school after that break.

          (1A)  A child is taken to be a school child for the purposes of the Act if the child has reached 6 years of age, unless an individual who is:

                     (a)  conditionally eligible under section 42 for child care benefit by fee reduction for a session of care provided to the child; or

                     (b)  eligible for child care benefit (by fee reduction or otherwise) for a session of care provided to the child;

notifies the Secretary in the manner required by the Secretary that the child does not satisfy the criterion in subsection (1).

             (2)  The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were attending primary or secondary school for the purposes of this Act.

             (3)  The Minister may, by legislative instrument, determine that children in a specified class are to be treated as though they were not attending primary or secondary school for the purposes of this Act.