Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

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

When an individual is eligible for family tax benefit in normal circumstances
(1)
An individual is eligible for family tax benefit if:

(a)
the individual has at least 1 FTB child (see section 22 and later provisions); and

(b)
the individual is an Australian resident; and

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

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



[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]