A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 34 When an approved care organisation is eligible for family tax benefit

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 34

  (1)   An approved care organisation is eligible for family tax benefit in respect of an individual if:

  (a)   the individual:

  (i)   is aged under 16; or

  (ii)   has turned 16 and is a senior secondary school child; and

  (b)   the individual is a client of the organisation; and

  (c)   the individual is an Australian resident.

  (2)   However, an approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in section   35.

Expanded meaning of client of an organisation

  (3)   For the purposes of paragraph   (1)(b), if:

  (a)   an organisation that is not an approved care organisation is providing residential care services to young people in Australia; and

  (b)   an approved care organisation is co - ordinating the provision of those services;

the young people are taken to be clients of the approved care organisation.