(1)

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

(a)

the individual:

(i)

is aged under 21; or

(ii)

is aged under 25 and is undertaking full-time study; 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;