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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 22

When an individual is an FTB child of another individual
(1)
An individual is an FTB child of another individual (the adult ) in any of the cases set out in this section.

Individual aged under 18

(2)
The individual is an FTB child of the adult if:

(a)
the individual is aged under 18; and

(b)
the adult is legally responsible (whether alone or jointly with someone else) for the day-to-day care, welfare and development of the individual; and

(c)
the individual is in the adult's care; and

(d)
the individual is an Australian resident or is living with the adult.

(3)
The individual is an FTB child of the adult if:

(a)
the individual is aged under 18; and

(b)
a family law order or registered parenting plan is in force in relation to the individual; and

(c)
under the order or plan, the adult is someone with whom the individual is supposed to live or someone with whom the individual is supposed to have contact; and

(d)
the individual is in the adult's care; and

(e)
the individual is an Australian resident or is living with the adult.

While the individual is an FTB child of the adult under this subsection, the individual cannot be an FTB child of anyone else.

(4)
The individual is an FTB child of the adult if:

(a)
the individual is aged under 18; and

(b)
the individual is in the adult's care; and

(c)
the individual is not in the care of anyone with the legal responsibility for the day-to-day care, welfare and development of the individual; and

(d)
the individual is an Australian resident or is living with the adult.

Individual aged 18-20

(5)
The individual is an FTB child of the adult if:

(a)
the individual has turned 18 but is aged under 21; and

(b)
the individual is in the adult's care; and

(c)
the individual is an Australian resident or is living with the adult.

Individual aged 21-24 undertaking full-time study

(6)
The individual is an FTB child of the adult if:

(a)
the individual has turned 21 but is aged under 25; and

(b)
the individual is in the adult's care; and

(c)
the individual is an Australian resident or is living with the adult; and

(d)
the individual is undertaking full-time study.

Exceptions

(7)
However, the individual cannot be an FTB child of the adult in the cases set out in this table:

When the individual is not an FTB child of the adult at a particular time
If the individual is aged: then the individual cannot be an FTB child of the adult if:
1 5 or more and less than 16 (a) the individual is not undertaking full-time study and the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (8)); or (b) the adult is the individual's partner
2 16 or more (a) the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (8)); or (b) the adult is the individual's partner
3 any age the individual, or someone on behalf of the individual, is at the particular time receiving: (a) a social security pension; or (b) a social security benefit; or (c) payments under a program included in the programs known as Labour Market Programs; or (d) payments under a prescribed educational scheme

Definition

(8)
In subsection (7):

"cut-out amount "means the sum of:

(a)
the amount specified in column 2 of item 2 of the table in clause 30 of Schedule 1 divided by 0.3; and

(b)
the amount specified in clause 33 of that Schedule.


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