A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 23 Effect of FTB child ceasing to be in individual's care without consent

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 23

  (1)   This section applies if:

  (a)   an individual is an FTB child of another individual (the adult ) under subsection   22(2) or (3); and

  (aa)   the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph   22(5)(a) or (b); and

  (b)   an event occurs in relation to the child without the adult's consent that prevents the child being in the adult's care; and

  (c)   the adult takes reasonable steps to have the child again in the adult's care.

When the child remains an FTB child of the adult

  (2)   Subject to subsection   (4A), the child is an FTB child of the adult for that part of the qualifying period (see subsection   (5)) for which:

  (a)   the child would have been an FTB child of the adult under subsection   22(2) or (3) if the child had not ceased to be in the adult's care; and

  (b)   the circumstances surrounding legal responsibility for the care of the child are those mentioned in paragraph   22(5)(a) or (b).

  (3)   The reference, in paragraphs   (1)(a) and (2)(a), to an FTB child of an individual or adult under subsection   22(2) or (3) includes a reference to:

  (a)   a child who is an FTB child under subsection   22(2) or (3) in its application by virtue of subsection   22(7); and

  (b)   a child who is an FTB child under subsection   22(2) or (3), but who is taken not to be an FTB child under section   25.

Note:   As a result of subsection   (2) of this section, a child who is taken not to be an FTB child under section   25, but who is a regular care child, will remain a regular care child for the part of the qualifying period referred to in subsection   (2) of this section.

  (4)   Except as provided in subsection   (2), the child cannot (in spite of section   22) be an FTB child of any individual during the qualifying period.

When subsection   (2) does not apply

  (4A)   If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine that subsection   (2) does not apply in relation to the child and the adult.

Definition of parent and qualifying period

  (5)   In this section:

"parent" includes a relationship parent.

"qualifying period" means the period beginning when the child ceases to be in the adult's care and ending at the earliest of the following times:

  (a)   if the child again comes into the adult's care at a later time--that later time;

  (b)   either:

  (i)   after 14 weeks pass since the child ceased to be in the adult's care; or

  (ii)   if the Secretary specifies, under subsection   (5A), a day that is earlier than the last day in that 14 - week period--the end of that earlier day;

  (c)   if:

  (i)   the adult is a parent of the child; and

  (ii)   no family law order, registered parenting plan or parenting plan is in force in relation to the child; and

  (iii)   the child comes into the care of the other parent at a later time;

    that later time.

Shorter qualifying period

  (5A)   If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may specify a day for the purposes of subparagraph   (b)(ii) of the definition of qualifying period in subsection   (5).

Parents of relationship children

  (6)   If a child (other than an adopted child) is a relationship child of a person because he or she is a child of the person, and of another person, within the meaning of the Family Law Act 1975 , the person and the other person are taken to be the child's only parents for the purposes of paragraph   (c) of the definition of qualifying period in subsection   (5).