Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 24

Absence from Australia of FTB or regular care child

             (1)  If:

                     (a)  any of the following applies:

                              (i)  an FTB child leaves Australia;

                             (ii)  a child born outside Australia is an FTB child at birth;

                            (iii)  a regular care child leaves Australia;

                            (iv)  a child born outside Australia is a regular care child at birth; and

                     (b)  the child continues to be absent from Australia for more than 3 years;

during that absence from Australia, the child is neither an FTB child, nor a regular care child, at any time after the period of 3 years beginning on the first day of the child's absence from Australia.

             (2)  If:

                     (a)  an FTB child, or a regular care child, who has been absent from Australia for more than 13 weeks, but less than 3 years, comes to Australia; and

                     (b)  the child leaves Australia less than 13 weeks later;

for the purposes of subsection (1), the child is taken not to have come to Australia.

             (3)  If:

                     (a)  a child is neither an FTB child nor a regular care child because of the application of subsection (1) or a previous application of this subsection; and

                     (b)  the child comes to Australia; and

                     (c)  the child leaves Australia less than 13 weeks after coming to Australia;

the child is neither an FTB child nor a regular care child at any time during the absence from Australia referred to in paragraph (c).

Maximum period of eligibility for family tax benefit while individual overseas

             (4)  If an individual leaves Australia, the maximum period for which the individual can be eligible for family tax benefit during that absence from Australia is the period of 3 years beginning on the first day of that absence.

             (5)  If:

                     (a)  an individual who has been absent from Australia for more than 13 weeks, but less than 3 years, returns to Australia; and

                     (b)  the individual leaves Australia again less than 13 weeks later;

the individual is taken not to have returned to Australia for the purposes of subsection (4).

             (6)  If:

                     (a)  an individual is eligible for family tax benefit while the individual is absent from Australia; and

                     (b)  the individual then ceases to be eligible for family tax benefit because of the application of subsection (4) or a previous application of this subsection; and

                     (c)  the individual returns to Australia; and

                     (d)  the individual leaves Australia again less than 13 weeks after returning to Australia;

the individual is not eligible for family tax benefit at any time during the absence from Australia referred to in paragraph (d).