A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 62 Effect on individual's rate of the individual's absence from

Commonwealth Numbered Acts

Effect on individual's rate of the individual's absence from Australia

Absence from Australia of recipient

(1): Subsection (4) modifies the operation of Schedule 1 in working out an individual's rate of family tax benefit for a period during which the individual is an absent overseas recipient.
(2): If an individual leaves Australia, the individual is an absent overseas recipient for any period that occurs:

(a): during that absence from Australia; and
(b): after the end of the period of 26 weeks beginning on the first day of that absence.

(a): an individual is eligible for family tax benefit while the individual is absent from Australia; and
(b): the individual then becomes an absent overseas recipient because of the application of subsection (2) or a previous application of this subsection; and
(c): the individual returns to Australia; and
(d): the individual leaves Australia again less than 26 weeks after returning to Australia;

the individual is an absent overseas recipient for any period that occurs during the absence from Australia referred to in paragraph (d).

(4): For the purposes of working out an individual's rate of family tax benefit for a period during which the individual is an absent overseas recipient, Schedule 1 applies with the modifications set out in the following table:

Modifications for absent overseas recipient
	Provision of Schedule 1	Modification
1	Clause 7	the individual's standard rate is the rate that would be the individual's standard rate if the individual's Part A rate were being worked out using Part 3 of the Schedule (see clause 26)
2	Clause 3	no amount is to be added by way of rent assistance
3	Part 4	the individual's Part B rate is nil