Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 35

When an approved care organisation is not eligible for family tax benefit
(1)
An approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in this table:

When an approved care organisation is not eligible for family tax benefit at a particular time
If the individual is aged: then the approved care organisation is not eligible for family tax benefit in respect of the individual if:
1 5 or more and less than 16 (a) the individual is not undertaking full-time study; and (b) 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 (3))
2 16 or more 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 (3))
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
(2)
An approved care organisation is also not eligible for family tax benefit in respect of an individual if anyone else is eligible for family tax benefit in respect of the individual.

Definition

(3)
In subsection (1):

"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.

Subdivision A—Eligibility of individuals for maternity allowance in normal circumstances


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