Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 21

             (1)  An individual is eligible for family tax benefit if:

                     (a)  the individual:

                              (i)  has at least one FTB child; or

                             (ii)  is not an absent overseas recipient and has at least one regular care child who is also a rent assistance child; and

                     (b)  the individual:

                              (i)  is an Australian resident; or

                            (ia)  is a special category visa holder residing in Australia; or

                             (ii)  satisfies subsection (1A); and

                     (c)  the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is greater than nil.

When individual satisfies this subsection

          (1A)  An individual satisfies this subsection if the individual is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991 , and either of the following applies:

                     (a)  the individual is in Australia; or

                     (b)  the individual:

                              (i)  is temporarily absent from Australia for a period not exceeding 13 weeks; and

                             (ii)  the absence is an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.

             (2)  However, the individual is not eligible for family tax benefit if another provision of this Subdivision so provides.