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This is a Bill, not an Act. For current law, see the Acts databases.
1998-99
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
A New Tax
System (Family Assistance) Bill 1999
No.
, 1999
(Family and Community
Services)
A Bill for an Act to implement A
New Tax System by providing assistance to families, and for related
purposes
ISBN 0642392358
Contents
A Bill for an Act to implement A New Tax System by
providing assistance to families, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the A New Tax System (Family Assistance) Act
1999.
(1) This Act commences, or is taken to have commenced:
(a) after all the provisions listed in subsection (2) have commenced;
and
(b) on the last day on which any of those provisions commenced.
(2) These are the provisions:
(a) section 1-2 of the A New Tax System (Goods and Services Tax) Act
1999;
(b) section 2 of the A New Tax System (Goods and Services Tax
Imposition—Excise) Act 1999;
(c) section 2 of the A New Tax System (Goods and Services Tax
Imposition—Customs) Act 1999;
(d) section 2 of the A New Tax System (Goods and Services Tax
Imposition—General) Act 1999;
(e) section 2 of the A New Tax System (Goods and Services Tax
Administration) Act 1999.
(1) In this Act, unless the contrary intention appears:
absence, in relation to care provided for a child by an
approved child care service, does not include any period of absence:
(a) before the service has started providing care for the child;
or
(b) after the service has stopped providing care for the child (otherwise
than temporarily).
adjusted taxable income has the meaning given by Schedule
3.
aged care resident has the same meaning as in the Social
Security Act 1991.
amount of rent paid or payable has the same meaning as in the
Social Security Act 1991.
approved care organisation means an organisation approved by
the Secretary under section 20.
Australian Immunisation Handbook means the latest edition of
the Australian Immunisation Handbook published by the Australian Government
Publishing Service.
Australian resident has the same meaning as in the Social
Security Act 1991.
authorised party, in relation to the adoption of a child,
means a person or agency that, under the law of the State, Territory or foreign
country whose courts have jurisdiction in respect of the adoption, is authorised
to conduct negotiations or arrangements for the adoption of children.
base FTB child rate, in relation to an FTB child of an
individual whose Part A rate of family tax benefit is being worked out using
Part 2 of Schedule 1, has the meaning given by clause 8 of that
Schedule.
base rate, in relation to an individual whose Part A rate of
family tax benefit is being worked out using Part 2 of Schedule 1, has the
meaning given by clause 4 of that Schedule.
benefit received by an individual has a meaning affected by
paragraph 19(2)(b).
capitalised maintenance income, in relation to an individual,
means maintenance income of the individual:
(a) that is neither a periodic amount nor a benefit provided on a periodic
basis; and
(b) the amount or value of which exceeds $1,500.
child care benefit means the benefit for which a person is
eligible under Division 4 of Part 3.
child support means financial support under the Child
Support (Assessment) Act 1989 and includes financial support:
(a) by way of lump sum payment; or
(b) by way of transfer or settlement of property.
conscientious objection, in relation to the immunisation of a
child, has the meaning given by section 5.
CPC rate has the same meaning as in the Social Security
Act 1991.
current figure, as at a particular time and in relation to an
amount that is to be indexed or adjusted under Schedule 4, means:
(a) if the amount has not yet been indexed or adjusted under Schedule 4
before that time—the amount; and
(b) if the amount has been indexed or adjusted under Schedule 4 before
that time—the amount most recently substituted for the amount under
Schedule 4 before that time.
disability expenses maintenance has the meaning given by
subsection 19(3).
family assistance means:
(a) family tax benefit; or
(b) maternity allowance; or
(c) maternity immunisation allowance; or
(d) child care benefit.
family law order means:
(a) a parenting order within the meaning of section 64B of the Family
Law Act 1975; or
(b) a family violence order within the meaning of section 60D of that Act;
or
(c) a State child order registered under section 70D of that Act;
or
(d) an overseas child order registered under section 70G of that
Act.
family member, in relation to an individual, means:
(a) the partner, father or mother of the individual; or
(b) a sister, brother or child (including an adopted child) of the
individual.
family tax benefit means the benefit for which a person is
eligible under Division 1 of Part 3.
FTB advance rate, in relation to an individual whose Part A
rate of family tax benefit is being worked out using Part 2 of Schedule 1, means
half the amount that would be the FTB child rate under clause 26 of that
Schedule if:
(a) the person’s Part A rate were to be worked out using Part 3 of
that Schedule; and
(b) clause 27 of that Schedule did not apply.
FTB child has the meaning given by Subdivision A of Division
1 of Part 3.
illness separated couple has the same meaning as in the
Social Security Act 1991.
immunised, in relation to a child, means the child is
immunised in accordance with:
(a) a standard vaccination schedule determined under section 4;
or
(b) a catch up vaccination schedule determined under section 4.
Income Tax Assessment Act means the Income Tax Assessment
Act 1997.
income year has the same meaning as in the Income Tax
Assessment Act.
index number has the same meaning as in the Social
Security Act 1991.
ineligible homeowner has the same meaning as in the Social
Security Act 1991.
lower income threshold for child care benefit has the meaning
given by subclause 6(2) of Schedule 2.
maintenance includes child support.
maintenance agreement means a written agreement (whether made
within or outside Australia) that provides for the maintenance of a person
(whether or not it also makes provision in relation to other matters), and
includes such an agreement that varies an earlier maintenance
agreement.
maintenance income, in relation to an individual,
means:
(a) child maintenance—that is, the amount of a payment or the value
of a benefit that is received by the individual for the maintenance of an FTB
child of the individual and is received from:
(i) a parent of the child; or
(ii) the partner or former partner of a parent of the child; or
(b) partner maintenance—that is, the amount of a payment or the
value of a benefit that is received by the individual for the individual’s
own maintenance and is received from the individual’s partner or former
partner; or
(c) direct child maintenance—that is, the amount of a payment or the
value of a benefit that is received by an FTB child of the individual for the
child’s own maintenance and is received from:
(i) a parent of the child; or
(ii) the partner or former partner of a parent of the child;
but does not include disability expenses maintenance.
maternity allowance means the allowance for which an
individual is eligible under Division 2 of Part 3.
maternity immunisation allowance means the allowance for
which an individual is eligible under Division 3 of Part 3.
medical practitioner means a person registered or licensed as
a medical practitioner under a State or Territory law that provides for the
registration or licensing of medical practitioners.
meets the immunisation requirements has the meaning given by
section 6.
member of a couple has the same meaning as in the Social
Security Act 1991.
non-standard hours family day care means hours of care
provided by a family day care service at times that are identified in the
service’s conditions of approval as being non-standard hours of the
service.
partner has the same meaning as in the Social Security Act
1991.
part-time family day care means standard hours family day
care provided by a family day care service for a child in a week during which
the service provides a total of less than 50 hours of standard hours family day
care for the child.
payment or benefit received from an individual has a meaning
affected by paragraph 19(2)(c).
prescribed educational scheme has the same meaning as in the
Social Security Act 1991.
principal home has the same meaning as in the Social
Security Act 1991.
received from has a meaning affected by paragraph
19(2)(a).
receiving, in relation to a social security payment, has the
same meaning as in the Social Security Act 1991.
recognised immunisation provider has the same meaning as in
section 46A of the Health Insurance Act 1973.
recognised study commitments has the meaning given by section
17.
recognised training commitments has the meaning given by
section 16.
recognised work or work related commitments has the meaning
given by section 15.
registered parenting plan means a parenting plan registered
under section 63E of the Family Law Act 1975.
rent has the same meaning as in the Social Security Act
1991.
rent assistance child has the meaning given by subclause
12(2) of Schedule 1.
respite care couple has the same meaning as in the Social
Security Act 1991.
satisfies the work/training/study test has the meaning given
by section 14.
school child has the meaning given by section 18.
school holiday session means a session of care provided by an
outside school hours care service during school holidays.
service pension has the same meaning as in the Social
Security Act 1991.
session of care has the meaning given by a determination in
force under section 9.
social security benefit has the same meaning as in the
Social Security Act 1991.
social security payment has the same meaning as in the
Social Security Act 1991.
social security pension has the same meaning as in the
Social Security Act 1991.
standard advance period means:
(a) a period that starts on 1 January and ends on the following 30 June;
or
(b) a period that starts on 1 July and ends on the following 31
December.
standard hours family day care means hours of care provided
by a family day care service at times that are identified in the service’s
conditions of approval as being standard hours of care.
stillborn child means a child:
(a) who weighs at least 400 grams at delivery or whose period of gestation
was at least 20 weeks; and
(b) who has not breathed since delivery; and
(c) whose heart has not beaten since delivery.
taxable income has the same meaning as in the Income Tax
Assessment Act.
temporarily separated couple has the same meaning as in the
Social Security Act 1991.
undertaking full-time study has the same meaning as in the
Social Security Act 1991.
upper income threshold for child care benefit has the meaning
given by subclause 6(3) of Schedule 2.
week concerned for an hour of care is the week
(beginning on a Monday) in which the hour occurs.
youth allowance means a payment under Part 2.11 of the
Social Security Act 1991.
(2) Expressions used in this Act that are defined in the A New Tax
System (Family Assistance) (Administration) Act 1999 have the same meaning
as in that Act.
(1) The Minister must, for the purpose of the definition of
immunised in section 3, determine:
(a) one or more standard vaccination schedules for the immunisation of
children; and
(b) one or more catch up vaccination schedules for the immunisation of
children who have not been immunised in accordance with a standard vaccination
schedule.
(2) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
An individual has a conscientious objection to a child
being immunised if the individual’s objection is based on a personal,
philosophical, religious or medical belief involving a conviction that
vaccination under the latest edition of the standard vaccination schedule should
not take place.
(1) This section states when the child of an individual (the
adult) meets the immunisation requirements for the purposes of
determining whether the adult is eligible for:
(a) maternity immunisation allowance under Division 3 of Part 3;
or
(b) child care benefit under Division 4 of Part 3.
Child immunised
(2) The child meets the immunisation requirements if the child has been
immunised.
Conscientious objection
(3) The child meets the immunisation requirements if a recognised
immunisation provider has certified in writing that he or she has discussed with
the adult the benefits and risks of immunising the child and the adult has
declared in writing that he or she has a conscientious objection to the child
being immunised.
(4) The child meets the immunisation requirements if:
(a) the child is an FTB child of another individual (whether or not the
child is also an FTB child of the adult); and
(b) a recognised immunisation provider has certified in writing that he or
she has discussed with the other individual the benefits and risks of immunising
the child and the other individual has declared in writing that he or she has a
conscientious objection to the child being immunised.
Medical contraindication
(5) The child meets the immunisation requirements if a recognised
immunisation provider has certified in writing that the immunisation of the
child would be medically contraindicated under the specifications set out in the
Australian Immunisation Handbook.
Natural immunity
(6) The child meets the immunisation requirements if a medical
practitioner has certified in writing that the child does not require
immunisation because the child has contracted a disease or diseases and as a
result has developed a natural immunity.
Child is in an exempt class of children
(7) The child meets the immunisation requirements if the child is in a
class exempted from the requirement to be immunised by a determination under
subsection 7(1).
Other circumstances
(8) The child meets the immunisation requirements if a determination in
force under subsection 7(2) provides that the child meets the immunisation
requirements.
Exemption from immunisation requirements
(1) The Minister may determine that children included in a specified class
are exempt from the requirement to be immunised.
Meeting the immunisation requirements
(2) The Minister may determine that children included in a specified class
meet the immunisation requirements in circumstances specified in the
determination.
Disallowable instrument
(3) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
(1) The Secretary may determine that an individual who is not an
Australian resident is taken to be an Australian resident for the
purposes of Division 4 of Part 3 (eligibility for child care benefit).
(2) The Secretary may make a determination under subsection (1) if the
Secretary is satisfied that:
(a) hardship would be caused to the individual if the individual were not
treated as an Australian resident; or
(b) because of the special circumstances of the particular case, the
individual should be treated as an Australian resident.
(3) In making a determination under subsection (1), the Secretary must
comply with any guidelines in force under subsection (4) in relation to the
making of such determinations.
(4) The Minister may make guidelines relating to the making of
determinations under subsection (1).
(5) Guidelines under subsection (4) are disallowable instruments for the
purposes of section 46A of the Acts Interpretation Act 1901.
(1) The Minister must determine what constitutes a session of
care for the purposes of this Act.
(2) A determination under subsection (1) may also deal with how a session
of care that starts on one day and ends on another day is to be treated for the
purposes of this Act.
(3) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
Absence from part of a session
(1) For the purposes of this Act, if a child is absent from part only of a
session of care provided by an approved child care service, the service is taken
to have provided that part of the session of care to the child.
Absence from all of a session provided by an occasional care
service
(2) For the purposes of this Act, if:
(a) a child is absent from all of a session of care that would otherwise
have been provided to the child by an occasional care service; and
(b) the absence occurs in circumstances specified in a determination under
subsection 11(1) as permitted circumstances for the purpose of this
subsection;
the service is taken to have provided the session of care to the
child.
Absence from all of a session provided by other services
(3) For the purposes of this Act, if:
(a) a child is absent from all of a session of care that would otherwise
have been provided to the child by an approved child care service (except an
occasional care service); and
(b) one of the following applies:
(i) the absence is due to the illness of the child, the individual in
whose care the child is, that individual’s partner, or another individual
with whom the child lives and a medical certificate covering that illness is
obtained from a medical practitioner and given to the service;
(ii) the absence is due to the child’s attendance at a
pre-school;
(iii) the absence is due to alternative care arrangements being made for
the child because the child does not have to be at school on a pupil-free
day;
(iv) the absence occurs in circumstances specified in a determination
under subsection 11(1) as permitted circumstances for the purpose of this
subparagraph;
(v) the absence occurs on a permitted absence day (see subsection
(4));
the service is taken to have provided the session of care to the
child.
Permitted absence days
(4) For the purposes of subparagraph (3)(b)(v), a permitted absence
day is a day that meets the following requirements:
(a) the child is absent from all of one or more sessions of care provided
by the approved child care service on the day (even if the child is not absent
from some or all of another session or sessions of care provided by the service
or another service on the day);
(b) the child’s absence from all of the one or more sessions of care
is not covered by subparagraph (3)(b)(i), (ii), (iii) or (iv);
(c) before the day, not more than 30 permitted absence days in relation to
the service and the child have elapsed in the same calendar year.
Absences from care in permitted circumstances
(1) The Minister may determine that specified circumstances are permitted
circumstances for the purpose of subsection 10(2) or subparagraph
10(3)(b)(iv).
Disallowable instrument
(2) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
For the purposes of Subdivision D of Division 4 of Part 3, and of the
application of Subdivision B of Division 4 of Part 4 in relation to that
Subdivision, if a child is absent from all or part of a period of care that
would otherwise have been provided to the child by a registered carer, the carer
is taken to have provided care to the child during the period of
absence.
The Secretary may, by notice given to an outside school hours care
service, determine that a specified day or days that are not school holidays in
the State or Territory in which the service is located are taken to be school
holidays for the purposes of the definition of school holiday
session in section 3.
(1) An individual satisfies the work/training/study test
if:
(a) the individual has recognised work or work related commitments;
or
(b) the individual has recognised training commitments; or
(c) the individual has recognised study commitments.
(2) The Minister may determine that individuals included in a specified
class are exempt from the requirements of paragraphs (1)(a), (b) and
(c).
(3) An individual covered by a determination under subsection (2) is taken
to satisfy the work/training/study test while the determination is in
force.
(4) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
(1) An individual has recognised work or work related
commitments if the individual:
(a) is in paid work (whether or not the individual performs the work as an
employee); or
(b) receives a carer payment under Part 2.5 of the Social Security Act
1991; or
(c) receives carer allowance for a disabled adult (within the meaning of
section 952 of the Social Security Act 1991) under Part 2.19 of that
Act.
(2) The Minister may determine that individuals included in a specified
class are individuals who are taken to have recognised work or work related
commitments for the purposes of this section.
(3) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
An individual has recognised training commitments if the
individual is undertaking a training course for the purpose of improving his or
her work skills and/or employment prospects.
An individual has recognised study commitments if the
individual:
(a) receives youth allowance and is undertaking full-time study;
or
(b) receives austudy payment under the Social Security Act 1991;
or
(c) receives a pensioner education supplement under the Social
Security Act 1991; or
(d) receives assistance under the scheme known as the ABSTUDY scheme;
or
(e) is undertaking any other course of education for the purposes of
improving his or her work skills and/or employment prospects.
(1) A child is a school child for the purposes of this Act
if the child is attending primary or secondary school, or is on a break from
school (for example, school holidays) and will be attending primary or secondary
school after that break.
(2) The Minister may determine that children in a specified class are to
be treated as though they were attending primary or secondary school for the
purposes of this Act.
(3) The Minister may determine that children in a specified class are to
be treated as though they were not attending primary or secondary school for the
purposes of this Act.
(4) A determination under subsection (2) or (3) is a disallowable
instrument for the purposes of section 46A of the Acts Interpretation Act
1901.
(1) For the purposes of the definition of capitalised maintenance
income in section 3, an amount is a periodic amount if it
is:
(a) the amount of one payment in a series of related payments, even if the
payments are irregular in time and amount; or
(b) the amount of a payment making up for arrears in such a
series.
(2) For the purposes of the definitions of maintenance
income and disability expenses maintenance in section
3:
(a) a payment received under subsection 76(1) of the Child Support
(Registration and Collection) Act 1988 in relation to a registered
maintenance liability (within the meaning of that Act) is taken to be
received from the individual who is the payer (within the meaning
of that Act) in relation to the liability; and
(b) a reference to a benefit received by an individual
includes a reference to a benefit received by the individual because of a
payment made to, or a benefit conferred on, another individual (including a
payment made or benefit conferred under a liability owed to the other
individual); and
(c) a reference to a payment or benefit received from an
individual includes a reference to a payment or benefit
received:
(i) directly or indirectly from the individual; and
(ii) out of any assets of, under the control of, or held for the benefit
of, the individual; and
(iii) from the individual under or as a result of a court order, a court
registered or approved maintenance agreement or otherwise.
(3) A payment or benefit is disability expenses maintenance
of an individual if:
(a) the payment or benefit is provided for expenses arising directly
from:
(i) a physical, intellectual or psychiatric disability; or
(ii) a learning difficulty;
of an FTB child of the individual; and
(b) the disability or difficulty is likely to be permanent or to last for
an extended period; and
(c) the payment or benefit is received:
(i) by the individual for the maintenance of the FTB child; or
(ii) by the FTB child for the child’s own maintenance; and
(d) the payment or benefit is received from:
(i) a parent of the child; or
(ii) the partner or former partner of a parent of the child.
(1) The Secretary may approve an organisation that co-ordinates or
provides residential care services to young people in Australia as an approved
care organisation for the purposes of this Act.
Revocation
(2) The Secretary may revoke an approval under subsection
(1).
(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.
(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
(5) The individual is an FTB child of the adult
if:
(a) the individual is aged 18 and the calendar year in which the
individual turned 18 has not ended; and
(b) the individual is in the adult’s care; and
(c) the individual is an Australian resident or is living with the
adult.
Exceptions
(6) 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 (7));
or |
|
2 |
16 or more |
(a) the individual is not undertaking full-time study; or |
|
3 |
any age |
the individual, or someone on behalf of the individual, is at the
particular time receiving: |
Definition
(7) In subsection (6):
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.
(1) This section applies if:
(a) an individual is an FTB child of another individual (the
adult) under subsection 22(2) or (3); and
(b) an event occurs in relation to the child without the adult’s
consent that prevents the child being in the adult’s care; and
(c) the adult takes reasonable steps to have the child again in the
adult’s care.
When the child remains an FTB child of the adult
(2) The child is an FTB child of the adult for that part of the qualifying
period (see subsection (5)) for which the child would have been an FTB child of
the adult under subsection 22(2) or (3) if the child had not ceased to be in the
adult’s care.
When the child is an FTB child of another individual
(3) If the child would have been an FTB child of any other individual
under subsection 22(2) or (3) during any part of the qualifying period if the
event had not occurred, the child is an FTB child of the other
individual.
(4) Except as provided in subsection (2) or (3), the child cannot (in
spite of section 22) be an FTB child of any individual during the qualifying
period.
Definition of qualifying period
(5) In this section:
qualifying period means the period beginning when the child
ceases to be in the adult’s care and ending at the earliest of the
following times:
(a) if the child again comes into the adult’s care at a later
time—that later time;
(b) after 14 weeks pass since the child ceased to be in the adult’s
care;
(c) if:
(i) the adult is a parent of the child; and
(ii) no family law order or registered parenting plan is in force in
relation to the child; and
(iii) the child comes into the care of the other parent at a later
time;
that later time.
Absence from Australia of FTB child
(1) If:
(a) either:
(i) an FTB child leaves Australia; or
(ii) a child born outside Australia is an FTB child at birth;
and
(b) the child continues to be absent from Australia for more than 3
years;
the child is not, during that absence from Australia, an FTB child at any
time after the period of 3 years beginning on the first day of the child’s
absence from Australia.
(2) If:
(a) an FTB child who has been absent from Australia for more than 26
weeks, but less than 3 years, comes to Australia; and
(b) the child leaves Australia less than 26 weeks later;
for the purposes of subsection (1), the child is taken not to have come to
Australia.
(3) If:
(a) a child is not an FTB child because of the application of subsection
(1) or a previous application of this subsection; and
(b) the child comes to Australia; and
(c) the child leaves Australia less than 26 weeks after coming to
Australia;
the child is not an FTB child at any time during the absence from Australia
referred to in paragraph (c).
Maximum period of eligibility for family tax benefit while individual
overseas
(4) If an individual leaves Australia, the maximum period for which the
individual can be eligible for family tax benefit during that absence from
Australia is the period of 3 years beginning on the first day of that
absence.
(5) If:
(a) an individual who has been absent from Australia for more than 26
weeks, but less than 3 years, returns to Australia; and
(b) the child leaves Australia again less than 26 weeks later;
the child is taken not to have returned to Australia for the purposes of
subsection (4).
(6) If:
(a) an individual is eligible for family tax benefit while the individual
is absent from Australia; and
(b) the individual then ceases to be eligible for family tax benefit
because of the application of subsection (4) 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 not eligible for family tax benefit at any time during
the absence from Australia referred to in paragraph (d).
If:
(a) the Secretary is satisfied there has been, or will be, a pattern of
care for an individual (the child) for a period in which the child
was, or will be, an FTB child of 2 or more other individuals at different times
during the period; and
(b) one of those other individuals (the adult) makes a claim
under Part 3 of the A New Tax System (Family Assistance) (Administration) Act
1999 for payment of family tax benefit in respect of the child for some or
all of that period; and
(c) the Secretary is satisfied the child was, or will be, in the
adult’s care for less than 10% of that period;
then:
(d) the adult is not eligible for family tax benefit in respect of the
child for any part of that period; and
(e) the Secretary may determine that another one of those individuals is
eligible for family tax benefit in respect of the child for the part (if any) of
that period during which the adult would have been eligible for family tax
benefit in respect of the child apart from this section.
(1) For any period when 2 individuals who are members of a couple would
otherwise be eligible at the same time for family tax benefit in respect of one
or more FTB children, only one member is eligible.
(2) The member who is eligible is the one determined by the Secretary to
be eligible, having regard to:
(a) whether one member of the couple is the primary carer for the child or
children; and
(b) whether the members have made a written agreement nominating one of
them as the member who can make a claim under Part 3 of the A New Tax System
(Family Assistance) (Administration) Act 1999 for payment of family tax
benefit in respect of the child or children.
If:
(a) 2 individuals are members of the same couple; and
(b) either or both of the individuals have a child (the qualifying
child) from another relationship (whether before or after the 2
individuals became members of that couple);
each qualifying child that is an FTB child of one member of the couple
while the 2 individuals are members of that couple is taken also to be an FTB
child of the other member of the couple.
(1) If the Secretary is satisfied that:
(a) 2 individuals who are members of the same couple (person
A and person B) would each be eligible for family tax
benefit for 2 or more FTB children during a period but for subsection 26(1);
and
(b) at least one of the children is a child of a previous relationship of
person A; and
(c) at least one of the other children is:
(i) a child of the relationship between person A and person B;
or
(ii) a child of a previous relationship of person B;
the Secretary may:
(d) determine that person A and person B are both eligible for family tax
benefit for the children for the period; and
(e) determine person A’s and person B’s percentage of the
family tax benefit for the children, such that each of those percentages is a
multiple of 5%.
(2) The Secretary cannot make a determination under subsection (1) for a
past period if person A or person B has been paid family tax benefit for the
period.
(3) For the purposes of this section:
(a) an FTB child of an individual is a child of a previous
relationship of an individual who is a member of a couple if the child
is an immediate child of that individual but not of the individual’s
partner; and
(b) a child is a child of the relationship of 2 individuals
who are members of a couple if the child is an immediate child of both members
of the couple; and
(c) an FTB child of an individual is an immediate child of
the individual if:
(i) the child is the natural or adopted child of the individual;
or
(ii) the individual is legally responsible for the child.
If the Secretary is satisfied that:
(a) 2 individuals are not members of the same couple (person
A and person B); and
(b) during a period in the past when person A and person B were members of
the same couple, they had an FTB child or children; and
(c) but for subsection 26(1), person A and person B would both be eligible
for family tax benefit for the FTB child or children for that period;
the Secretary may:
(d) determine that person A and person B are both eligible for family tax
benefit for the child or children for that period; and
(e) determine person A’s and person B’s percentage of the
family tax benefit for the child or children for that period, such that each of
those percentages is a multiple of 5%.
(1) If, apart from this section, 2 or more individuals (none of whom are
members of the same couple and none of whom are living together) would, at the
same time, be eligible for family tax benefit in respect of an FTB child, only
one individual is eligible.
(2) The individual who is eligible is the one determined by the Secretary
to be eligible, having regard to the living arrangements for the
child.
(1) This section applies if:
(a) an individual is eligible for family tax benefit (except under section
33) in respect of one or more FTB children; and
(b) one of the FTB children dies; and
(c) in a case where the individual is eligible for family tax benefit in
respect of more than one FTB child immediately before the child died—the
individual’s rate of family tax benefit would decrease as a result of the
child’s death.
Individual remains eligible for family tax benefit for 14 weeks after
the death of the child
(2) The individual is eligible for family tax benefit, at a rate worked
out under section 64, for each day in the period of 14 weeks beginning on the
day the child died. This subsection has effect subject to subsection (3) of this
section and to section 32.
14 weeks reduced if child aged 18 and calendar year ends
(3) If:
(a) the period of 14 weeks beginning on the day the child died starts in
one calendar year and ends in the next; and
(b) either:
(i) the child was aged 18 on the day the child died; or
(ii) the child would have been aged 18 in the first of those calendar
years if the child had not died;
the period for which the individual is eligible for family tax benefit
under subsection (2) does not include any day in the second of those calendar
years.
Eligibility during the period to which subsection (2) applies is sole
eligibility
(4) Except as mentioned in subsection (2), the individual is not eligible
for family tax benefit in respect of any FTB children of the individual during
the period to which subsection (2) applies.
Instalment case
(1) If:
(a) the individual to whom section 31 applies was, immediately before the
child concerned died, entitled to be paid family tax benefit by instalment;
and
(b) the individual, on any day (the request day) during the
period (the section 31 accrual period) for which the individual is
eligible for family tax benefit under that section, makes a claim, under Part 3
of the A New Tax System (Family Assistance) (Administration) Act 1999,
for payment of family tax benefit because of the death of a person, stating that
the individual wishes to become eligible for a single amount of family tax
benefit under this subsection;
then:
(c) the individual is eligible for a single amount of family tax benefit
worked out under subsection 65(1); and
(d) the period for which the individual is eligible for family tax benefit
under subsection 31(2) does not include the lump sum period mentioned in
subsection 65(1).
Other cases
(2) If:
(a) the individual to whom section 31 applies was, immediately before the
child concerned died, not entitled to be paid family tax benefit by instalment;
and
(b) the period of 14 weeks beginning on the day the child died extends
over 2 income years;
then:
(c) the individual is eligible for a single amount of family tax benefit
for the period falling in the second of those income years worked out under
subsection 65(3); and
(d) the period for which the individual is eligible for family tax benefit
under subsection 31(2) does not include the period falling in the second of
those income years.
Eligibility other than because of the death of an FTB
child
(1) If:
(a) an individual is eligible for an amount (the subject
amount) of family tax benefit (except because of section 31 or 32
applying in relation to the death of an FTB child); and
(b) the individual dies; and
(c) before the individual died, the subject amount had not been paid to
the individual (whether or not a claim under Part 3 of the A New Tax System
(Family Assistance) (Administration) Act 1999 had been made); and
(d) another individual makes a claim under that Part for payment of family
tax benefit because of the death of a person, stating that he or she wishes to
become eligible for the subject amount; and
(e) the Secretary considers that the other individual ought to be eligible
for the subject amount;
the other individual is eligible for the subject amount and no-one else is,
or can become, eligible for or entitled to be paid that amount.
Eligibility because of the death of an FTB child
(2) If:
(a) an individual dies; and
(b) either:
(i) before the individual’s death, the individual was eligible for
an amount (the subject amount) of family tax benefit under section
31 or 32 in relation to the death of an FTB child and the subject amount had not
been paid to the individual (whether or not a claim under Part 3 of the A New
Tax System (Family Assistance) (Administration) Act 1999 had been made);
or
(ii) the individual died at the same time as the FTB child and would have
been so eligible for the subject amount if the individual had not died;
and
(c) another individual makes a claim under that Part for payment of family
tax benefit because of the death of a person, stating that the individual wishes
to become eligible for the subject amount; and
(d) the Secretary considers that the other individual ought to be eligible
for the subject amount;
the other individual is eligible for the subject amount and no-one else is,
or can become, eligible for or entitled to be paid that amount.
(1) An approved care organisation is eligible for family tax benefit in
respect of an individual if:
(a) either:
(i) the individual is aged under 18; or
(ii) the individual is aged 18 and the calendar year in which the
individual turned 18 has not ended; 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;
the young people are taken to be clients of the approved care
organisation.
(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:
(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.
(1) An individual is eligible for maternity allowance in respect of a
child in any of the 4 cases set out in this section.
Parent of child
(2) First, an individual is eligible for maternity allowance in respect of
a child if:
(a) the individual is a parent of the child; and
(b) the individual is eligible for family tax benefit in respect of the
child at any time within the period of 13 weeks starting on the day of the
child’s birth and the individual’s Part A rate at that time is
greater than nil.
Child entrusted to care of individual
(3) Second, an individual is eligible for maternity allowance in respect
of a child if:
(a) the individual is not a parent of the child; and
(b) the child is entrusted to the care of the individual or the
individual’s partner within the period of 13 weeks starting on the day of
the child’s birth; and
(c) the child continues, or is likely to continue, in that care for not
less than 13 weeks; and
(d) the individual is eligible for family tax benefit in respect of the
child at any time within the period of 13 weeks starting on the day of the
child’s birth and the individual’s Part A rate at that time is
greater than nil.
Stillborn child
(4) Third, an individual is eligible for maternity allowance in
respect of a child if:
(a) the child is a stillborn child; and
(b) the individual would have been eligible for family tax benefit in
respect of the child, at any time within the period of 13 weeks starting on the
day of the child’s birth, if the child had not been a stillborn child and
the individual’s Part A rate at that time would have been greater than
nil.
Adoption
(5) Fourth, an individual is eligible for maternity allowance in respect
of a child if:
(a) as part of the process for the adoption of the child by the
individual, the child is entrusted to the care of the individual by an
authorised party; and
(b) the child is not more than 26 weeks of age at the time the child is
entrusted to the care of the individual; and
(c) the individual is eligible for family tax benefit in respect of the
child at any time within the period of 13 weeks starting on the day the child is
entrusted to the care of the individual and the individual’s Part A rate
at that time is greater than nil.
(1) Only one individual is eligible for maternity allowance in respect of
a child.
(2) If 2 or more individuals would otherwise be eligible for maternity
allowance in respect of the same child, the individual who is eligible is the
one determined by the Secretary to be eligible.
If:
(a) an individual is eligible for maternity allowance (the subject
allowance) in respect of a child; and
(b) the individual dies; and
(c) before the individual died, the subject allowance had not been paid to
the individual (whether or not a claim under Part 3 of the A New Tax System
(Family Assistance) (Administration) Act 1999 had been made); and
(d) another individual makes a claim under that Part for payment of
maternity allowance because of the death of a person, stating that he or she
wishes to become eligible for the subject allowance; and
(e) the Secretary considers that the other individual ought to be eligible
for the subject allowance;
the other individual is eligible for the subject allowance and no-one else
is, or can become, eligible for or entitled to be paid that
allowance.
(1) An individual is eligible for maternity immunisation allowance in
respect of a child in any of the 3 cases set out in this section.
Child alive within 18 months of birth
(2) First, an individual is eligible for maternity immunisation allowance
in respect of a child who is alive at the end of 18 months after the date of the
child’s birth if:
(a) the Secretary is satisfied that the child meets the immunisation
requirements set out in section 6 on any day before the child turns 2;
and
(b) on the later of the following days (the qualifying
day):
(i) the day the child turned 18 months;
(ii) the earliest day to which paragraph (a) applies;
one of the following applies:
(iii) the child is an FTB child of the individual and maternity allowance
has been paid in respect of the child;
(iv) the individual is eligible for family tax benefit in respect of the
child and the individual’s Part A rate is greater than nil;
(v) the Secretary is satisfied there is a pattern of care for the child
for a period, that started before the qualifying day and that will end after
that day, in which the child was, or will be, an FTB child of the
individual.
Stillborn child
(3) Second, an individual is eligible for maternity immunisation
allowance in respect of a child that is a stillborn child if the individual is
entitled to maternity allowance in respect of the child.
Child dies within 2 years of birth
(4) Third, an individual is eligible for maternity immunisation allowance
in respect of a child who is born alive but dies within 2 years if one of the
following applies:
(a) the child was an FTB child of the individual on the day of the
child’s death and someone has been paid or is entitled to be paid
maternity allowance in respect of the child;
(b) on the day of the child’s death, the individual was eligible for
family tax benefit in respect of the child and the individual’s Part A
rate was greater than nil;
(c) the Secretary is satisfied that, on the day of the child’s
death, there was a pattern of care for the child for a period, that started
before that day and that would have ended after that day if the child had not
died, in which the child was, or would have been, an FTB child of the
individual.
If:
(a) an individual is eligible for maternity immunisation allowance (the
subject allowance) in respect of a child; and
(b) the individual dies; and
(c) before the individual died, the subject allowance had not been paid to
the individual (whether or not a claim under Part 3 of the A New Tax System
(Family Assistance) (Administration) Act 1999 had been made); and
(d) another individual makes a claim under that Part for payment of
maternity immunisation allowance because of the death of a person, stating that
he or she wishes to become eligible for the subject allowance; and
(e) the Secretary considers that the other individual ought to be eligible
for the subject allowance;
the other individual is eligible for the subject allowance and no-one else
is, or can become, eligible for or entitled to be paid that
allowance.
(1) An individual is conditionally eligible for child care benefit by
instalment to an approved child care service if:
(a) the individual, or the individual’s partner, has an FTB child;
and
(b) the individual, or the individual’s partner, is:
(i) an Australian resident; or
(ii) undertaking a course of study in Australia and receiving financial
assistance directly from the Commonwealth for the purpose of undertaking that
study; and
(c) the service is not providing a session of care to the child for which
the service is eligible for child care benefit under section 45; and
(d) a determination is not in force under Part 3 of the A New Tax
System (Family Assistance) (Administration) Act 1999 that the service is
conditionally eligible for child care benefit by instalment in respect of the
child.
Secretary may determine that child is an FTB child
(2) The Secretary may determine that, because of special circumstances, a
child who is not an FTB child of an individual is taken to be an FTB child of
the individual for the purposes of paragraph (1)(a).
Section subject to Subdivision E
(3) This section is subject to Subdivision E (which deals with limits on
eligibility).
(1) An individual is eligible for child care benefit by instalment to an
approved child care service if:
(a) during the whole or part of an instalment period (see subsection (4)),
a determination is in force under Part 3 of the A New Tax System (Family
Assistance) (Administration) Act 1999 that the individual is conditionally
eligible for child care benefit by instalment to the service in respect of a
child; and
(b) during the next instalment period, the service gives the Secretary, in
accordance with a form and in a manner approved by the Secretary:
(i) a statement of an amount of child care benefit in respect of the
instalment period as mentioned in subsection (2); and
(ii) details of the basis on which the statement of the amount was made;
and
(iii) any other information required by the Secretary; and
(c) the Secretary is satisfied that the amount of child care benefit set
out in the statement under subparagraph (b)(i) was correctly calculated on the
basis detailed under subparagraph (b)(ii).
Statement under paragraph (1)(b)
(2) The statement under paragraph (1)(b) must set out the amount of child
care benefit the service considers the individual would be entitled to be paid,
in respect of the sessions of care covered by subsection (3), on the
assumption that the individual had instead made a claim under Part 3 of the A
New Tax System (Family Assistance) (Administration) Act 1999 on the basis of
eligibility under Subdivision B of this Division, and in applying that
Subdivision for that purpose:
(a) subparagraph 43(1)(d)(ii) (which relates to immunisation requirements)
is to be disregarded; and
(b) the CCB % that is to be used in calculating the individual’s
rate of child care benefit under Schedule 2 is the CCB % specified in the
determination.
(3) For the purposes of subsection (2), the sessions of care are those
provided by the service to the child:
(a) while the determination was in force during the instalment period;
and
(b) to which Subdivision E (which deals with limits on eligibility) does
not apply.
Instalment period
(4) In this section:
instalment period means:
(a) if paragraph (b) does not apply—a quarter beginning on any 1
January, 1 April, 1 July or 1 October; or
(b) if the approved child care service is covered by a determination under
subsection (5)—the period specified in the determination.
(5) The Secretary may determine that a specified period, that is not a
quarter, is the instalment period for the purposes of this section for approved
child care services of a particular kind. Such a determination does not come
into force until the end of the instalment period in which it is made.
(1) An individual is eligible for child care benefit in respect of a
session of care provided to a child by an approved child care service
if:
(a) the child is an FTB child of the individual, or of the
individual’s partner, during the session; and
(b) the care is provided in Australia; and
(c) the individual, or the individual’s partner, has incurred a
liability to pay for the session (whether or not the liability has been
discharged); and
(d) when a claim by the individual for payment of child care benefit in
respect of the session is determined in accordance with Part 3 of the A New
Tax System (Family Assistance) (Administration) Act 1999:
(i) the individual, or the individual’s partner, is an Australian
resident or is undertaking a course of study in Australia and receiving
financial assistance directly from the Commonwealth for the purpose of
undertaking that course; and
(ii) where the child is aged under 7 at that time and the session is not a
school holiday session—the child meets the immunisation requirements set
out in section 6; and
(e) the session starts on or after the commencement of this Act;
and
(f) a determination is not in force during the session under Part 3 of the
A New Tax System (Family Assistance) (Administration) Act 1999 that the
individual is conditionally eligible for child care benefit by instalment to the
approved child care service.
Secretary may determine that child is an FTB child
(2) The Secretary may determine that, because of special circumstances, a
child who is not an FTB child of an individual is taken to be an FTB child of
the individual for the purposes of paragraph (1)(a).
Exceptions
(3) This section is subject to section 44 and Subdivision E (which limit
eligibility).
General rule
(1) An individual is not eligible for child care benefit under this
Subdivision in respect of a session of care provided to a child if the approved
child care service providing the session of care is eligible for child care
benefit under Subdivision C in respect of the same session of care.
Exception
(2) Subsection (1) does not apply to a session of care if the session is
covered by a determination under subsection (3).
Ministerial determination
(3) The Minister may determine that subsection (1) does not apply in
specified circumstances to sessions of care provided by approved child care
services.
Disallowable instrument
(4) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
(1) An approved child care service is eligible for child care benefit for
a session of care provided by the service to a child if:
(a) at the time the care is provided, the service believes the child is at
risk of serious abuse or neglect; or
(b) the child is in an individual’s care immediately before the
session is provided and, at the time the care is provided, the service believes
the individual is experiencing hardship of a kind specified in a determination
in force under subsection 48(1).
Exceptions
(2) However, the service is not so eligible for child care benefit for the
session of care if:
(a) the session is provided after 13 special-circumstances-rate weeks (see
subsection (3)) have passed, whether or not in a continuous period, in the same
calendar year as that in which the session is provided; or
(b) when the session is provided, a determination is in force under Part 3
of the A New Tax System (Family Assistance) (Administration) Act 1999
that an individual is conditionally eligible for child care benefit by
instalment to the approved child care service in respect of the child.
Special-circumstances-rate week
(3) For the purposes of paragraph (2)(a), a
special-circumstances-rate week is a week in which the service
provided at least one session of care for the child that satisfied the following
conditions:
(a) either:
(i) the service was eligible for child care benefit under this section;
or
(ii) an individual was eligible for child care benefit by instalment to
the service under section 42;
for the session in respect of the child;
(b) during the session, a certificate was in force under section 71 (which
sets the rate of child care benefit in special circumstances) in relation to the
child and the service.
Section subject to Subdivision E
(4) This section is subject to Subdivision E (which deals with limits on
eligibility).
(1) An approved child care service is conditionally eligible for child
care benefit by instalment at a particular time if:
(a) 13 special-circumstances-rate weeks (within the meaning of subsection
45(3)) in respect of the service and the child have passed in the calendar year
in which the time occurs; and
(b) either:
(i) the child is at risk of serious abuse or neglect at the time;
or
(ii) the child was in an individual’s care immediately before the
time and the individual is at the time experiencing hardship of a kind specified
in a determination in force under subsection 48(1); and
(c) a determination is not in force under subsection 48(2) that has the
effect that the service is not able to be conditionally eligible under this
section at the time in respect of the child; and
(d) a determination is not in force under Part 3 of the A New Tax
System (Family Assistance) (Administration) Act 1999 that an individual is
conditionally eligible for child care benefit by instalment to the service in
respect of the child.
Section subject to Subdivision E
(2) This section is subject to Subdivision E (which deals with limits on
eligibility).
(1) An approved child care service is eligible for child care benefit by
instalment if:
(a) during the whole or part of an instalment period (see subsection (2)),
a determination is in force under Part 3 of the A New Tax System (Family
Assistance) (Administration) Act 1999 that the service is conditionally
eligible for child care benefit by instalment in respect of a child;
and
(b) during the next instalment period, the service gives the Secretary, in
accordance with a form and in a manner approved by the Secretary:
(i) a statement that the service provided sessions of care of a specified
number of hours to the child while the determination was in force; and
(ii) a statement of the total amount of child care benefit that would be
applicable for all of those hours under Division 4 of Part 4, assuming the
service were eligible for child care benefit under this section; and
(iii) details of the basis on which the amount in subparagraph (ii) was
calculated; and
(iv) any other information required by the Secretary; and
(c) the Secretary is satisfied that the amount stated under subparagraph
(b)(ii) was correctly calculated on the basis detailed under subparagraph
(b)(iii).
Instalment period
(2) In this section:
instalment period means:
(a) if paragraph (b) does not apply—a quarter beginning on any 1
January, 1 April, 1 July or 1 October; or
(b) if the approved child care service is covered by a determination under
subsection (3)—the period specified in the determination.
(3) The Secretary may determine that a specified period, that is not a
quarter, is the instalment period for the purposes of this section for approved
child care services of a particular kind. Such a determination does not come
into force until after the end of the instalment period in which it is
made.
Section subject to Subdivision E
(4) This section is subject to Subdivision E (which deals with limits on
eligibility).
Hardship
(1) The Minister may specify kinds of hardship for the purposes of
paragraph 45(1)(b) and subparagraph 46(1)(b)(ii).
Limit on eligibility under section 46
(2) The Minister may determine that, in specified circumstances after a
specified period or specified periods of conditional eligibility of approved
child care services for child care benefit by instalment in respect of a child
under section 46, the services are not able to be conditionally eligible under
that section for any further period in respect of the child.
Disallowable instrument
(3) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
(1) An individual is eligible for child care benefit for a period of care
provided to a child by a registered carer if:
(a) the child is an FTB child of the individual, or the individual’s
partner, during the period; and
(b) the care is provided in Australia; and
(c) the child is not an FTB child of the registered carer or of the
partner of the carer; and
(d) the individual, or the individual’s partner, is liable to pay
for the care and the care has been paid for; and
(e) the individual, and the individual’s partner, satisfy the
work/training/study test at some time during the week, beginning on a Monday, in
which the care is provided; and
(f) when a claim by the individual for payment of child care benefit in
respect of the period is determined in accordance with Part 3 of the A New
Tax System (Family Assistance) (Administration) Act 1999:
(i) the individual, or the individual’s partner, is an Australian
resident or is undertaking a course of study in Australia and receiving
financial assistance directly from the Commonwealth for the purpose of
undertaking that course; and
(ii) where the child is aged under 7 at that time and the individual has
previously made a claim for payment of the child care benefit under that Part in
respect of a period of care provided by the registered carer to the
child—the child meets the immunisation requirements set out in section 6;
and
(g) the care starts at or after the commencement of this Act.
Secretary may determine that a child is an FTB child
(2) The Secretary may determine that, because of special circumstances, a
child who is not an FTB child of an individual is taken to be an FTB child of
the individual for the purposes of this section.
Section subject to Subdivision E
(3) This section is subject to Subdivision E (which deals with limits on
eligibility).
(1) If, apart from this section, more than one individual would be
eligible for child care benefit in respect of the same session, or period, of
care for the same child under Subdivision A, B or D, the only individual who is
eligible is the one whom the Secretary determines to be eligible.
Determination to be in accordance with any Ministerial
guidelines
(2) The Secretary must make the determination under subsection (1) in
accordance with any guidelines in force under subsection (3).
Ministerial guidelines
(3) The Minister may make guidelines in accordance with which the
Secretary is to make determinations under subsection (1).
Disallowable instruments
(4) The guidelines are disallowable instruments for the purposes of
section 46A of the Acts Interpretation Act 1901.
(1) A person is not eligible, or conditionally eligible, for child care
benefit as mentioned in Subdivision A, B, C or D if the child
concerned:
(a) is under the care (however described) of a person under:
(i) a child welfare law of a State or Territory; or
(ii) a law of a State or Territory that is taken to be a child welfare law
of the State or Territory in a determination under subsection (2); or
(b) is a member of a class specified in a determination under subsection
(3).
Child welfare law
(2) The Minister may determine that a specified law of a State or
Territory is taken to be a child welfare law of the State or Territory for the
purposes of subparagraph (1)(a)(ii).
Exempt class of children
(3) The Minister may determine that children included in a specified class
are children in respect of which no-one is eligible for child care benefit under
this Division.
Disallowable instrument
(4) A determination under this section is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
(1) This section applies if:
(a) either:
(i) an individual would otherwise be eligible under Subdivision A for
child care benefit by instalment to an approved child care service or under
Subdivision B for child care benefit; or
(ii) an approved child care service would otherwise be eligible under
Subdivision C for child care benefit, or for child care benefit by
instalment;
for one or more sessions of care provided to a child in a week beginning
on any Monday; and
(b) the total length of the one or more sessions exceeds 20
hours.
20 hour limit for week
(2) Subject to this section, the individual or approved child care service
is only eligible for those sessions or parts of sessions for which the Secretary
determines the individual or approved child care service to be eligible, such
that the total number of hours in those sessions or parts is 20.
Exception—work/training/study test satisfied
(3) This section does not apply if the responsible person (see subsection
(7)) and that person’s partner (if any) satisfy the work/training/study
test at some time in the week.
Exception—carer allowance payable
(4) This section does not apply if carer allowance under section 953 of
the Social Security Act 1991 is payable to the responsible person or that
person’s partner (if any) for some or all of the week:
(a) in respect of an FTB child of the responsible person or that
person’s partner; and
(b) pursuant to a claim under that Act that was determined before the
week.
Exception—disabled person
(5) This section does not apply if, at some time in the week,
both:
(a) the child is an FTB child of the responsible person and that person is
a disabled person (see subsection 53(1)); and
(b) the responsible person’s partner (if any) is also a disabled
person.
Exception—determination in force under section 53
(6) This section does not apply if a determination is in force under
section 53 (other than subsection 53(1)) during the week in relation to the
service, the child or the service and the child, as the case requires.
Responsible person
(7) In this section:
responsible person means:
(a) if subparagraph (1)(a)(i) applies—the individual mentioned in
that subparagraph; or
(b) if subparagraph (1)(a)(ii) applies—the person in whose care the
child mentioned in paragraph (1)(a) last was before the first session of care in
the week.
Minister may determine when a person is a disabled person
(1) The Minister may determine when a person is a disabled person for the
purposes of subsection 52(5).
Determination that exceptional circumstances exist
(2) If the Secretary considers that a child needs or needed more than 20
hours of care in each of one or more weeks because the Secretary is satisfied
exceptional circumstances exist or existed, the Secretary may make a
determination to that effect. The determination must specify the period of one
or more weeks, and is in force during that period.
Determination that service is sole provider in area
(3) If the Minister considers that:
(a) an approved child care service is the sole provider in an area of the
kind of care the service provides; and
(b) the service would be likely to close if the Minister were not to make
a determination that would be in force for a period of one or more weeks under
this subsection in relation to the service;
the Minister may make a determination to that effect.
(4) The determination under subsection (3):
(a) may be expressed to be subject to conditions, and
(b) must specify the period of one or more weeks; and
(c) is in force during the period specified.
Determination by service that child at risk
(5) If an approved child care service considers that a child is or has
been at risk of serious abuse or neglect, and needs or needed more than 20 hours
of care, in each of one or more weeks, the service may make a determination (the
current determination) in writing to that effect.
(6) The current determination must specify the period of one or more
weeks, and is in force during that period, other than any part that occurs
after:
(a) the end of the calendar year in which it comes into force;
or
(b) the time when the total of:
(i) the period during which the current determination has been in force;
and
(ii) all periods during which any previous determinations under subsection
(5) by the service in relation to the child were in force during the calendar
year in which the current determination comes into force;
exceeds 13 weeks.
Determination by Secretary that child at risk
(7) If:
(a) a determination or determinations by an approved child care service
under subsection (5) have been in force in relation to a child for a total of 13
weeks during a calendar year (whether or not throughout a continuous period);
and
(b) the Secretary considers that the child is or has been at risk of
serious abuse or neglect, and needs or needed more than 20 hours of care, in
each of one or more weeks in a period beginning at any time after those 13
weeks;
the Secretary may make a determination to that effect. The determination
must specify the period of one or more weeks, and is in force during the period
specified, other than at any time after the end of the calendar year.
(1) This section applies if:
(a) either:
(i) an individual would otherwise be eligible under Subdivision A for
child care benefit by instalment to an approved child care service or under
Subdivision B for child care benefit; or
(ii) an approved child care service would otherwise be eligible under
Subdivision C for child care benefit, or for child care benefit by
instalment;
for one or more sessions of care provided to a child in a week beginning
on any Monday; and
(b) the total length of the one or more sessions exceeds 50 hours;
and
(c) section 52 does not apply to the week.
50 hour limit for week
(2) Subject to this section, the individual or approved child care service
is only eligible for those sessions or parts of sessions for which the Secretary
determines the individual or approved child care service to be eligible, such
that the total number of hours in those sessions or parts is 50.
Exception—determination in force under section 55
(3) This section does not apply if a determination is in force under
section 55 during the week in relation to the service, the child or the service
and the child, as the case requires.
Determination about work related commitments
(1) If the Secretary considers that the responsible person (see subsection
(6)) in relation to a child needs or needed care for the child for more than 50
hours in each of one or more weeks because of work related commitments of the
responsible person, the Secretary may make a determination to that effect. The
determination must specify the period of one or more weeks, and is in force
during that period.
Determination that exceptional circumstances exist
(2) If the Secretary considers that a child needs or needed more than 50
hours of care in each of one or more weeks because the Secretary is satisfied
exceptional circumstances exist or existed, the Secretary may make a
determination to that effect. The determination must specify the period of one
or more weeks, and is in force during that period.
Determination by service that child at risk
(3) If an approved child care service considers that a child is or has
been at risk of serious abuse or neglect, and needs or needed more than 50 hours
of care, in each of one or more weeks, the service may make a determination (the
current determination) in writing to that effect.
(4) The current determination must specify the period of one or more
weeks, and is in force during that period, other than any part that occurs
after:
(a) the end of the calendar year in which it comes into force;
or
(b) the time when the total of:
(i) the period during which the current determination has been in force;
and
(ii) all periods during which any previous determinations under subsection
(3) by the service in relation to the child were in force during the calendar
year in which the current determination comes into force;
exceeds 13 weeks.
Determination by Secretary that child at risk
(5) If:
(a) a determination or determinations by an approved child care service
under subsection (3) have been in force in relation to a child for a total of 13
weeks during a calendar year (whether or not throughout a continuous period);
and
(b) the Secretary considers that the child is or has been at risk of
serious abuse or neglect, and needs or needed more than 50 hours of care, in
each of one or more weeks in a period beginning at any time after those 13
weeks;
the Secretary may make a determination to that effect. The determination
must specify the period of one or more weeks, and is in force during the period
specified, other than at any time after the end of the calendar year.
Responsible person
(6) In this section:
responsible person means:
(a) if subparagraph 54(1)(a)(i) applies—the individual mentioned in
that subparagraph; or
(b) if subparagraph 54(1)(a)(ii) applies—the person in whose care
the child mentioned in paragraph 54(1)(a) last was before the first session of
care in the week.
Determinations to be made in accordance with rules
(1) A determination by the Minister, the Secretary or an approved child
care service under section 52, 53, 54 or 55 must be made in accordance with
rules in force under subsection (2).
Minister may determine rules
(2) The Minister may determine rules relating to the making of
determinations under section 52, 53, 54 or 55.
Disallowable instrument
(3) A determination under subsection 53(1) or subsection (2) of this
section is a disallowable instrument for the purposes of section 46A of the
Acts Interpretation Act 1901.
If:
(a) an individual is eligible for an amount of child care benefit (the
subject amount) under Subdivision B or D; and
(b) the individual dies; and
(c) before the individual died, the subject amount had not been paid to
the individual (whether or not a claim under Part 3 of the A New Tax System
(Family Assistance) (Administration) Act 1999 had been made); and
(d) another individual makes a claim under that Part for payment of child
care benefit because of the death of a person, stating that he or she wishes to
become eligible for the subject amount; and
(e) the Secretary considers that the other individual ought to be eligible
for the subject amount;
the other individual is eligible for the subject amount and no-one else is,
or can become, eligible for or entitled to be paid that amount.
Annual rate of family tax benefit for individuals
(1) Subject to sections 60 to 63, an individual’s annual rate of
family tax benefit is to be calculated in accordance with the Rate Calculator in
Schedule 1.
Annual rate of family tax benefit to approved care
organisation
(2) An approved care organisation’s annual rate of family tax
benefit for an individual is $956.30 per year.
Daily rate of family tax benefit
(3) The daily rate of family tax benefit is the annual rate divided by 365
and rounded to the nearest cent (rounding 0.5 cents upwards). If the daily rate
before rounding is above nil and below half a cent, round up to 1
cent.
(1) If the Secretary is satisfied that:
(a) an individual is an FTB child of an individual (person
A); and
(b) the FTB child is also an FTB child of another individual who is not
person A’s partner; and
(c) person A and the other individual are living together;
the Secretary may determine the percentage that is to be person A’s
percentage of family tax benefit for the child. The percentage is to be a
multiple of 5%.
(2) If the FTB child is one of 3 or more FTB children who were born during
the same multiple birth, the Secretary may specify in the determination under
subsection (1) the manner in which multiple birth allowance under Division 2 of
Part 5 of Schedule 1 is to be dealt with.
(3) Without limiting subsection (2), the Secretary may specify that the
whole of the multiple birth allowance is to be paid to one of the 2 individuals
involved.
If the Secretary determines under section 28 an individual’s
percentage (the specified percentage) of the family tax benefit
for FTB children of the individual, the individual’s annual rate of family
tax benefit is the specified percentage of the rate that would otherwise
apply.
If the Secretary determines under section 29 an individual’s
percentage (the specified percentage) of the family tax benefit
for an FTB child or children of the individual for a period, the
individual’s annual rate of family tax benefit for that period is the
specified percentage of the rate that would otherwise apply for the
period.
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.
(3) If:
(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 |
Absence from Australia of FTB child
(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:
(a) an FTB child of the individual is an absent overseas FTB child;
and
(b) the individual is not an absent overseas recipient.
(2) If:
(a) either:
(i) an FTB child leaves Australia; or
(ii) a child born outside Australia is an FTB child at birth;
and
(b) the child continues to be absent from Australia for more than 26
weeks;
the child is an absent overseas FTB child for any period that
occurs:
(c) during that absence from Australia; and
(d) after the end of the period of 26 weeks beginning on the first day of
the child’s absence from Australia.
(3) If:
(a) an FTB child is an absent overseas FTB child because of the
application of subsection (2) or a previous application of this subsection;
and
(b) the child comes to Australia; and
(c) the child leaves Australia less than 26 weeks after coming to
Australia;
the child is an absent overseas FTB child for any period that
occurs during the absence from Australia referred to in paragraph (c).
(4) For the purposes of working out an individual’s rate of family
tax benefit for a period during which:
(a) an FTB child of the individual is an absent overseas FTB child;
and
(b) the individual is not an absent overseas recipient;
Schedule 1 applies with the modifications set out in the following
table:
|
Modifications for absent overseas FTB child |
||
|---|---|---|
|
|
Provision of Schedule 1 |
Modification |
|
1 |
clause 7 |
FTB child rate for the child is the base FTB child rate |
|
2 |
clause 30 |
disregard the child |
The rate of family tax benefit for each day in the period to which
subsection 31(2) applies is worked out:
(a) by applying the Rate Calculator in Schedule 1 on the assumption that
the child who died did not die and is an FTB child of the individual during that
period; and
(b) by having regard to the actual circumstances during that period of any
other child who is, from time to time, an FTB child of the individual.
Instalment case
(1) The single amount of family tax benefit an individual is eligible for
under subsection 32(1) is worked out as follows:
Method statement
Step 1. Work out the rate of family tax benefit for which the
individual would be eligible under this Act (other than under section 31) for
the period (the lump sum period) beginning on the request day (see
subsection 32(1)) and ending at the end of the section 31 accrual period (see
subsection 32(1)) by applying the Rate Calculator in Schedule 1 on the following
assumptions:
(a) that the child who died did not die and is an FTB child of the
individual for each day in the lump sum period;
(b) if on the request day the individual had any other children who were
FTB children—that each of those children is an FTB child of the individual
for each day in the lump sum period, other than an excluded day (see subsection
(2)) in relation to the child;
(c) if the lump sum period extends over 2 income years—that the
individual’s adjusted taxable income for the lump sum period is the same
as the individual’s adjusted taxable income for the first of those income
years.
Step 2. If paragraph (b) of step 1 applies, work out the rate of
family tax benefit for which the individual would be eligible under this Act
(other than under section 31) for the lump sum period by applying the Rate
Calculator in Schedule 1 on the following assumptions:
(a) that each child mentioned in that paragraph is an FTB child of the
individual for each day in that period, other than an excluded day (see
subsection (2)) in relation to the child;
(b) if paragraph (c) of step 1 applies—the assumption in that
paragraph.
Step 3. The single amount is the step 1 amount less the step 2
amount (if any).
(2) For the purposes of the method statement in subsection (1), a day in
the lump sum period is an excluded day in relation to the child
if:
(a) the lump sum period starts in one calendar year and ends in the next;
and
(b) the child turns 18 during the first of those calendar years;
and
(c) the day occurs in the second of the calendar years.
Other cases
(3) The single amount of family tax benefit an individual is eligible for
under subsection 32(2) is worked out:
(a) by applying the method statement in subsection (1) of this section
(disregarding paragraph (c) of step 1, and paragraph (b) of step 2, of the
statement) as if a reference to the request day in that statement were a
reference to the first day of the second of those income years (see subsection
32(2)); and
(b) on the assumption that the individual’s adjusted taxable income
for the period falling in the second of those income years is the same as the
individual’s adjusted taxable income for the first of those income
years.
The amount of maternity allowance in respect of a child is the greater of
the following amounts:
(a) $780;
(b) 2.4 times the amount stated in column 3 of item 1 in Table C in point
1068B-C2 in Module C of the PP (Partnered) Rate Calculator in section 1068B of
the Social Security Act 1991.
The amount of maternity immunisation allowance in respect of a child is
the greater of the following amounts:
(a) $208;
(b) 0.6 times the amount stated in column 3 of item 1 in Table C in point
1068B-C2 in Module C of the PP (Partnered) Rate Calculator in section 1068B of
the Social Security Act 1991.
General rule
(1) Subject to subsection (2), if, apart from this section, 2 or more
individuals would otherwise be eligible for maternity immunisation allowance
under subsection 39(2) or (4) in respect of the same child, each individual is
instead eligible only for such percentage of the allowance that the Secretary
determines (such that the sum of the percentages equals 100%).
Exception—determination of family tax benefit
percentage
(2) However, if:
(a) apart from this section, 2 individuals would otherwise be eligible for
maternity immunisation allowance under subsection 39(2) or (4) in respect of the
same child; and
(b) the Secretary, under subsection 59(1), has determined each
individual’s percentage of family tax benefit for the child;
each individual is instead eligible only for a percentage of the allowance
equal to the percentage of family tax benefit that the Secretary determined in
relation to the individual.
If an individual is eligible for child care benefit for only part of a
session of care, this Subdivision applies to the individual’s rate of
child care benefit for that part of the session as if a reference in this
Subdivision to a session of care included a reference to a part of a session of
care.
Care provided by approved child care service—individual
eligible
(1) Subject to section 71, an individual’s rate of child care
benefit for a session of care provided by an approved child care service is
worked out using Schedule 2. Section 72 imposes a limit on the amount of child
care benefit that may be paid for care provided to a child in a week.
Care provided by approved child care service—service
eligible
(2) If an approved child care service is eligible for child care benefit
for a session of care it provides to a child, the rate of child care benefit for
the session is worked out using section 71. Section 72 imposes a limit on the
amount of child care benefit that may be paid for care provided to a child in a
week.
Hourly rate may be applied to part of hour
(3) To avoid doubt, an hourly rate of child care benefit may be applied to
a part of an hour of a session of care. That part of the hour attracts the
appropriate proportion of the amount for a full hour.
(1) If:
(a) an individual is eligible for child care benefit for care provided to
a child by an approved child care service; and
(b) the service is satisfied that:
(i) the child is at risk of serious abuse or neglect; or
(ii) the individual is experiencing hardship of a kind specified in a
determination in force under subsection 48(1);
the service may certify in writing that the hourly rate of child care
benefit for sessions of care it provides to the child while the certificate is
in force is to be higher than the rate that would otherwise apply. The
certificate must specify the higher rate and the period for which that rate
applies.
(2) If an approved child care service providing care to a child is
eligible for child care benefit for care provided to the child, the service must
certify in writing the hourly rate of child care benefit for the sessions of
care it provides to the child while the certificate is in force. The certificate
must specify the period for which that rate applies.
(3) The period specified in a certificate under subsection (1) or
(2):
(a) must be a number of complete weeks; and
(b) may start before or after the certificate is given; and
(c) must not be such that the total of that period, and the period
specified in each other certificate (if any) given by the service under this
section in relation to the child and the same calendar year, exceeds 13
weeks.
(4) If:
(a) an approved child care service gives a certificate under subsection
(1) or (2); and
(b) the total of the period specified in the certificate, and the period
specified in each other certificate (if any) by the service under subsection (1)
or (2) in relation to the child and the same calendar year, equals 13 weeks;
and
(c) either:
(i) the service is eligible for child care benefit for care provided for
the child; or
(ii) the Secretary is satisfied that the child is at risk of serious abuse
or neglect; or
(iii) the Secretary is satisfied that an individual who is eligible for
child care benefit for the care provided to the child is experiencing hardship
of a kind specified in a determination in force under subsection
48(1);
the Secretary may determine that the hourly rate of child care benefit for
sessions of care the service provides to the child while the determination is in
force is to be higher than the rate that would otherwise apply. The
determination must specify the higher rate and the period for which that rate
applies.
(5) The period specified in the determination:
(a) must be a number of complete weeks; and
(b) may start before or after the determination is made.
(6) If a certificate is given under subsection (1) or (2), or a
determination is made under subsection (4), the hourly rate of child care
benefit for sessions of care provided by the approved child care service to the
child during the period for which the certificate or determination applies is
the rate specified in the certificate or determination. Section 72 imposes a
limit on the amount of child care benefit that may be paid for care provided to
a child in a week.
(7) A certificate under subsection (1) or (2), or a determination under
subsection (4), is to be made in accordance with rules in force under subsection
(8).
(8) The Minister may, by determination, make rules relating to the giving
of certificates under subsection (1) or (2) and the making of determinations
under subsection (4).
(9) A determination under subsection (8) is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
(1) The total amount of child care benefit for care provided by an
approved child care service to a child in a week is not to exceed the total
of:
(a) the amount charged by the service for sessions of care provided to the
child in that week for which an individual is eligible for child care benefit;
and
(b) if the service is eligible for child care benefit for a session of
care provided to the child in that week—the amount that would have been
charged by the service for sessions of care provided to the child in that week
if the service had not been eligible for that child care benefit.
(2) For the purposes of subsection (1), a week begins on a
Monday.
(1) The hourly rate of child care benefit for care provided to a child by
a registered carer is the minimum hourly amount per hour. The minimum
hourly amount is the amount specified in the numerator in the formula in
clause 12 of Schedule 2. Section 74 imposes a limit on the amount of child care
benefit that may be paid for care provided to a child in a week.
(2) To avoid
doubt, the hourly rate may be applied to a part of an hour. That part of the
hour attracts the appropriate proportion of the amount for a full
hour.
(1) The total amount of child care benefit for care provided to a child by
a registered carer or carers in a week is not to exceed:
where:
minimum hourly amount is the amount specified in the
numerator in the formula in clause 12 of Schedule 2.
(2) For the purposes of subsection (1), a week begins on a
Monday.
Schedule 4 provides for the indexation of certain amounts used in working
out rates of family assistance.
Schedule
1—Family Tax Benefit Rate
Calculator
Note: See subsection 58(1).
(1) To work out an individual’s annual rate of family tax benefit,
add:
(a) the individual’s Part A rate calculated under Part 2 (clauses 3
to 24) or Part 3 (clauses 25 to 28); and
(b) the individual’s Part B rate calculated under Part 4 (clauses 29
to 33).
(2) To work out the individual’s Part A rate:
(a) use Part 2 (clauses 3 to 24) if the individual’s adjusted
taxable income does not exceed the individual’s higher income free area;
or
(b) use Part 3 (clauses 25 to 28) if the individual’s adjusted
taxable income exceeds the individual’s higher income free area.
Use Schedule 3 to work out the individual’s adjusted taxable income.
Use clause 2 to work out the individual’s higher income free
area.
For the purposes of this Part, an individual’s higher income free
area is worked out using the following table. An individual’s higher
income free area is the basic amount in column 1 plus an additional amount in
column 2 for each FTB child of the individual (after the first).
|
Higher income free area |
||
|---|---|---|
|
|
Column 1 Basic amount |
Column 2 Additional amount |
|
1 |
$73,000 |
$3,000 |
Subject to clauses 5 and 6, if the individual’s Part A rate is to
be calculated using this Part, it is calculated as follows:
Method statement
Step 1. Add the following amounts:
(a) the individual’s standard rate under Division 2 of this Part
(clauses 7 to 11);
(b) the individual’s large family supplement (if any) under Division
1 of Part 5 (clauses 34 and 35);
(c) the individual’s multiple birth allowance (if any) under
Division 2 of Part 5 (clauses 36 to 38);
(d) the individual’s rent assistance (if any) under Division 3 of
this Part (clauses 12 to 16).
The result is the individual’s maximum rate.
Step 2. Apply the income test in Division 4 of this Part (clauses 17
to 19) to work out any reduction for adjusted taxable income. Take any reduction
away from the individual’s maximum rate: the result is the
individual’s income tested rate.
Step 3. Apply the maintenance income test in Division 5 of this Part
(clauses 20 to 24) to work out any reduction for maintenance income. Take any
reduction away from the individual’s income tested rate: the result is the
individual’s income and maintenance tested rate.
Step 4. The individual’s Part A rate is:
(a) the individual’s income and maintenance tested rate if it is
equal to or greater than the individual’s base rate (see clause 4);
or
(b) the individual’s base rate (see clause 4) if it is more than the
individual’s income and maintenance tested rate.
The individual’s base rate is the rate
that would be the individual’s maximum rate under clause 25 if the
individual’s Part A rate were worked out using Part 3.
If family tax benefit advance is paid to an individual, the
individual’s Part A rate during the individual’s family tax benefit
advance period is to be reduced by the FTB advance rate.
If:
(a) an individual is a member of a couple at a particular time in a
standard advance period; and
(b) either:
(i) the individual’s partner dies at that time; or
(ii) the individual’s partner’s family tax benefit is
terminated at that time; and
(c) family tax benefit advance was paid to the individual’s partner
during that standard advance period;
the individual’s Part A rate during the partner’s family tax
benefit advance period is to be reduced by the FTB advance rate.
Subject to clauses 8 to 11, an individual’s standard rate is worked
out using the following table. Work out which category applies to each FTB child
of the individual. The FTB child rate is the corresponding amount in column 2.
The standard rate is the sum of the FTB child rates.
|
Standard rates (Part A—Method 1) |
||
|---|---|---|
|
|
Column 1 Category of FTB child |
Column 2 Standard rate |
|
1 |
FTB child who is under 13 years of age |
$2,920.00 |
|
2 |
FTB child who has reached 13, but is under 16, years of age |
$3,697.45 |
|
3 |
FTB child who has reached 16, but is under 19, years of age |
$956.30 |
For the purposes of this Division, the base FTB child rate
for an FTB child of an individual is the rate that would be the FTB child rate
under subclause 26(2) if:
(a) the individual’s Part A rate were being worked out under Part 3;
and
(b) clause 27 did not apply.
The FTB child rate for an FTB child of an individual is the base FTB
child rate (see clause 8) if:
(a) the individual or the individual’s partner is receiving a
periodic payment under a law of the Commonwealth and the law provides for an
increase in the rate of payment by reference to an FTB child of the individual;
or
(b) the individual or the individual’s partner is receiving a
periodic payment under a scheme administered by the Commonwealth and the scheme
provides for an increase in the rate of payment by reference to an FTB child of
the individual.
The FTB child rate for an FTB child of an individual is the base FTB
child rate (see clause 8) if:
(a) the individual or the individual’s partner is entitled to claim
or apply for maintenance for the child; and
(b) the Secretary considers that it is reasonable for the individual or
partner to take action to obtain maintenance; and
(c) the individual or partner does not take action that the Secretary
considers reasonable to obtain maintenance.
If the Secretary has determined under subsection 59(1) the percentage
(the specified percentage) that is to be the individual’s
percentage of family tax benefit for an FTB child of the individual, the FTB
child rate for the child, in working out the individual’s standard rate,
is the specified percentage of the FTB child rate that would otherwise apply to
the child.
(1) An individual’s eligibility for, and rate of, rent assistance is
affected by whether an FTB child of the individual is a rent assistance child of
the individual.
(2) An FTB child of an individual is a rent assistance child
of the individual if the FTB child rate for the child:
(a) exceeds the base FTB child rate (see clause 8); or
(b) would exceed the base FTB child rate but for clause 11.
(1) An amount by way of rent assistance for a period is to be added in
working out an individual’s maximum rate if:
(a) the individual has at least one rent assistance child; and
(b) either:
(i) the individual is entitled to be paid family tax benefit for the
period by instalment under Part 3 of the A New Tax System (Family Assistance)
(Administration) Act 1999; or
(ii) the individual is entitled to be paid family tax benefit for the
period, the period is a past period and the Secretary determines that it is
appropriate to include rent assistance for that period; and
(c) the individual is not an ineligible homeowner; and
(d) the individual is not an aged care resident; and
(e) the individual pays, or is liable to pay, rent (other than Government
rent); and
(f) the rent is payable at a rate of more than:
(i) if the individual is not a member of a couple—$2,485.65 per
year; or
(ii) if the individual is a member of a couple (other than an illness
separated couple, a respite care couple or a temporarily separated
couple)—$3,675.55 per year; or
(iii) if the individual is a member of an illness separated couple, a
respite care couple or a temporarily separated couple—$2,485.65 per year;
and
(g) if the individual is outside Australia:
(i) the person was paying rent (other than Government rent) for
accommodation in Australia immediately before the individual left Australia;
and
(ii) the person continues to pay rent for the same accommodation while
outside Australia.
(2) A
determination under subparagraph (1)(b)(ii) is to be made in accordance with
guidelines in force under subclause (3).
(3) The Minister may, by determination in writing, make guidelines
relating to the making of determinations under subparagraph
(1)(b)(ii).
(4) A determination under subclause (3) is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
The rate of rent assistance is worked out using the following table. Work
out the individual’s family situation and calculate Rate A for the
individual using the corresponding formula in column 2. This will be the
individual’s rate of rent assistance but only up to the individual’s
maximum rent assistance rate. The individual’s maximum rent assistance
rate is Rate B worked out using column 3.
|
Rent assistance (Part A—Method 1) |
||||
|---|---|---|---|---|
|
|
Column 1 Family situation |
Column 2 Rate A |
Column 3 Rate B |
|
|
|
|
|
Column 3A |
Column 3B |
|
|
|
|
1 or 2 rent assistance children |
3 or more rent assistance children |
|
1 |
Not member of a couple |
|
$2,310.45 |
$2,606.10 |
|
2 |
Member of a couple (other than an illness separated couple, a respite care
couple or a temporarily separated couple) |
|
$2,310.45 |
$2,606.10 |
|
3 |
Member of an illness separated couple, a respite care couple or a
temporarily separated couple |
|
$2,310.45 |
$2,606.10 |
Annual rent in the table in clause 14 is the annual rate of
rent paid or payable by the individual whose rate is being calculated.
If an individual is a member of a couple and is living with his or her
partner in their home, any rent paid or payable by the partner is to be treated
as paid or payable by the individual.
If the individual, or the individual’s partner, is receiving a
social security pension, a social security benefit or a service
pension:
(a) the individual’s income excess is nil; and
(b) the individual’s income tested rate is the same as the
individual’s maximum rate.
This is how to work out an individual’s reduction for adjusted
taxable income if clause 17 does not apply to the individual:
Method statement
Step 1. Work out the individual’s income free
area using clause 19.
Step 2. Work out whether the individual’s adjusted taxable
income exceeds the individual’s income free area.
Step 3. If the individual’s adjusted taxable income does not
exceed the individual’s income free area, the individual’s
income excess is nil.
Step 4. If the individual’s adjusted taxable income exceeds
the individual’s income free area, the individual’s income
excess is the individual’s adjusted taxable income less the
individual’s income free area.
Step 5. The individual’s reduction for adjusted taxable
income is 30% of the income excess.
An individual’s income free area is
$28,200.
This is how to work out an individual’s reduction for maintenance
income:
Method statement
Step 1. Work out the annual rate of the individual’s
maintenance income. In doing so:
(a) disregard any maintenance income for an FTB child for whom the FTB
child rate under clause 7 does not exceed the base FTB child rate (see clause
8); and
(b) disregard the operation of clause 11 (sharing of family tax benefit)
in applying paragraph (a).
Step 2. Work out the individual’s maintenance income
free area using clauses 22 and 23.
Step 3. Work out whether the individual’s maintenance income
exceeds the individual’s maintenance income free area.
Step 4. If the individual’s maintenance income does not exceed
the individual’s maintenance income free area, the individual’s
maintenance income excess is nil and there is no reduction
for maintenance income.
Step 5. If the individual’s maintenance income exceeds the
individual’s maintenance income free area, the individual’s
maintenance income excess is the individual’s
maintenance income less the individual’s maintenance income free
area.
Step 6. The individual’s reduction for maintenance
income is half the maintenance income excess.
The annual rate of the maintenance income of an individual who is a
member of a couple is the sum of the rates that, apart from this clause, would
be the respective annual rates of each of the members of the couple.
An individual’s maintenance income free area
is worked out using the following table. Work out which family situation in
the table applies to the individual. The maintenance income free area is the
corresponding amount in column 2 plus an additional corresponding amount in
column 3 for each FTB child after the first (other than a child for whom
maintenance income is disregarded under step 1 of the method statement in clause
20).
|
Maintenance income free area (Part A—Method 1) |
|||
|---|---|---|---|
|
|
Column 1 Individual’s family situation |
Column 2 Basic amount |
Column 3 Additional amount |
|
1 |
Not a member of a couple |
$952.65 |
$317.55 |
|
2 |
Partnered (both the individual and the partner have maintenance
income) |
$1,905.30 |
$317.55 |
|
3 |
Partnered (only one has maintenance income) |
$952.65 |
$317.55 |
In determining whether or not item 2 or 3 of the table in clause 22
applies to an individual, clause 21 is to be disregarded. This has the effect of
taking into account only maintenance income that the individual actually
receives rather than any maintenance income that the individual is taken to
receive because of maintenance income received by the individual’s
partner.
(1) The object of this clause is to spread capitalised maintenance income
so that it is taken into account over the whole of the period in respect of
which it is received.
(2) If an individual receives capitalised maintenance income, the
maintenance income of the individual that is attributable to the capitalised
maintenance income during any period (the relevant period) in the
capitalisation period is the amount worked out using the formula:
Capitalisation period—court order or registered or approved
maintenance agreement
(3) If:
(a) the capitalised maintenance income is received under or as a result
of:
(i) the order of a court; or
(ii) a maintenance agreement registered in, or approved by, a court under
the Family Law Act 1975 or the law of a State or Territory; and
(b) the order or agreement specified the period in relation to which the
capitalised maintenance income was to be provided; and
(c) the length of the period could be ascertained with reasonable
certainty when the order was made or the agreement was so registered or
approved;
the capitalisation period is, subject to subclause (6), the
period specified in the order or agreement.
Capitalisation period—FTB child under 18
(4) If:
(a) the capitalised maintenance income relates to the maintenance of an
FTB child of the individual; and
(b) the child has not turned 18 on the day on which the income is
received; and
(c) subclause (3) does not apply to the capitalised maintenance
income;
the capitalisation period is, subject to subclause (6), the
period that starts on the day on which the income is received and ends on the
day immediately before the day on which the child turns 18.
Capitalisation period—partner under 65
(5) If:
(a) the capitalised maintenance income relates to the maintenance of the
individual by the individual’s partner or former partner; and
(b) the individual has not turned 65 on the day on which the income is
received; and
(c) subclause (3) does not apply to the capitalised maintenance
income;
the capitalisation period is, subject to subclause (6), the
period that starts on the day on which the income is received and ends on the
day immediately before the day on which the individual turns 65.
Capitalisation period—other cases
(6) If:
(a) the Secretary considers:
(i) in a case falling within subclause (3) where the period referred to in
that subclause was specified in an order of a court that was made by consent or
in a maintenance agreement—that the period is not appropriate in the
circumstances of the case; or
(ii) in a case falling within subclause (4) or (5)—that the period
referred to in that subclause is not appropriate in the circumstances of the
case; or
(b) no capitalisation period is applicable in relation to the capitalised
maintenance income under subclause (3), (4) or (5);
the capitalisation period is such period as the Secretary
considers appropriate in the circumstances of the case.
If the individual’s Part A rate is to be calculated using this
Part, it is calculated as follows:
Method statement
Step 1. Add the following amounts:
(a) the individual’s standard rate under Division 2 of this Part
(clauses 26 and 27);
(b) the individual’s large family supplement (if any) under Division
1 of Part 5 (clauses 34 and 35);
(c) the individual’s multiple birth allowance (if any) under
Division 2 of Part 5 (clauses 36 to 38);
The result is the individual’s maximum rate.
Step 2. Apply the income test in Division 3 of this Part (clause 28)
to work out any reduction for adjusted taxable income. Take any reduction away
from the individual’s maximum rate: the result is the individual’s
Part A rate.
(1) Subject to clause 27, an individual’s standard
rate is the total obtained by adding the FTB child rates for each of the
individual’s FTB children.
(2) The FTB child rate for the purpose of subclause (1) is
$956.30.
If the Secretary has determined under subsection 59(1) the percentage
(the specified percentage) that is to be an individual’s
percentage of family tax benefit for an FTB child of the individual, the FTB
child rate for the child, in working out the individual’s standard rate
under clause 26, is the specified percentage of the FTB child rate that would
otherwise apply to the child.
This is how to work out an individual’s reduction for adjusted
taxable income:
Method statement
Step 1. Work out the individual’s higher income free
area using clause 2.
Step 2. Work out whether the individual’s adjusted taxable
income exceeds the individual’s higher income free area.
Step 3. If the individual’s adjusted taxable income does not
exceed the individual’s higher income free area, the individual’s
income excess is nil.
Step 4. If the individual’s adjusted taxable income exceeds
the individual’s higher income free area, the individual’s
income excess is the individual’s adjusted taxable
income less the individual’s higher income free area.
Step 5. The individual’s reduction for income
is 30% of the income excess.
(1) The individual’s Part B rate is the individual’s standard
rate worked out using Division 2 (clauses 30 and 31) if the individual is not a
member of a couple.
(2) The individual’s Part B rate is worked out using the following
method statement if the individual is a member of a couple:
Method statement
Step 1. Work out the individual’s standard
rate using Division 2 (clauses 30 and 31).
Step 2. Work out the individual’s reduction for adjusted
taxable income using Division 3 (clauses 32 and 33).
Step 3. The individual’s Part B rate is the standard rate less
the reduction for adjusted taxable income.
Subject to clause 31, an individual’s standard rate is worked out
using the following table. Work out which family situation applies to the
individual. The standard rate is the corresponding amount in column 2.
|
Standard rates |
||
|---|---|---|
|
|
Column 1 Family situation |
Column 2 Standard rate |
|
1 |
youngest FTB child is under 5 years of age |
$2,569.60 |
|
2 |
youngest FTB child is 5 years of age or over |
$1,781.20 |
(1) If:
(a) the Secretary has determined under subsection 59(1) the percentage
(the specified percentage) that is to be an individual’s
percentage of family tax benefit for an FTB child of the individual;
and
(b) the child is the individual’s only FTB child;
the individual’s standard rate is the specified percentage of the
standard rate that would otherwise apply.
(2) If:
(a) the Secretary has determined under subsection 59(1) the percentage
that is to be an individual’s percentage of family tax benefit for an FTB
child of the individual; and
(b) the child is not the individual’s only FTB child;
the individual’s standard rate is to be worked out as
follows:
(c) for each of the individual’s FTB children who are not covered by
a determination under subsection 59(1), work out the rate that would be the
individual’s standard rate under clause 30 if that child were the
individual’s only FTB child;
(d) for each of the individual’s FTB children who are covered by a
determination under subsection 59(1), work out the rate that would be the
individual’s standard rate under clause 30 if:
(i) that child were the individual’s only FTB child; and
(ii) subclause (1) of this clause applied to the child;
(e) the individual’s standard rate is the highest of the rates
obtained under paragraphs (c) and (d).
This is how to work out an individual’s reduction for adjusted
taxable income:
Method statement
Step 1. Work out the individual’s income free
area using clause 33.
Step 2. Work out whether the individual’s adjusted taxable
income exceeds the individual’s income free area.
Step 3. If the individual’s adjusted taxable income does not
exceed the individual’s income free area, the individual’s
income excess is nil.
Step 4. If the individual’s adjusted taxable income exceeds
the individual’s income free area, the individual’s income
excess is the individual’s adjusted taxable income less the
individual’s income free area.
Step 5. The individual’s reduction for income
is 30% of the income excess.
An individual’s income free area is $1,616.
An amount by way of large family supplement is to be added in working out
an individual’s maximum rate under clause 3 or 25 if the individual has 4
or more FTB children.
The amount of the large family supplement is worked out using the
formula:
An amount by way of multiple birth allowance is to be added in working
out an individual’s maximum rate under clause 3 or 25 if:
(a) the individual has 3 or more FTB children; and
(b) at least 3 of those children were born during the same multiple birth
and are under the age of 6 years.
The amount of the multiple birth allowance is:
(a) if the number of the FTB children born during the same multiple birth
is 3—$2,467.40; and
(b) if the number of the FTB children born during the same multiple birth
is 4 or more—$3,292.30.
If:
(a) the Secretary has determined under subsection 59(1) the percentage
that is to be an individual’s percentage of family tax benefit for an FTB
child of the individual; and
(b) the child is one of at least 3 children who were born during the same
multiple birth;
multiple birth allowance under this Division in respect of the multiple
birth is to be dealt with in accordance with the determination (see subsection
59(2)).
Note: See subsection 70(1).
(1) If an individual’s rate of child care benefit for a session of
care provided to a child is to be worked out using this Schedule, the
individual’s hourly rate of child care benefit for the session is worked
out in accordance with the following method statement:
Method statement
Step 1. Use Part 2 (clause 4) to work out the standard hourly rate
for the session.
Step 2. Work out the individual’s adjustment percentage using
clause 2.
Step 3. Work out that percentage of the standard hourly rate: the
result is the individual’s rate of child care benefit for
the care.
(2) If
the individual is eligible for child care benefit for only part of a session of
care, this Schedule applies to the individual’s rate of child care benefit
for that part of the session as if a reference in this Schedule to a session of
care included a reference to a part of a session of care.
(1) An individual’s adjustment percentage for the
purposes of step 2 in the method statement in clause 1 is:
(2) In subclause (1):
CCB % is:
schooling % is:
(a) 85% if the child is a school child; and
(b) 100% if the child is not a school child.
part-time % means:
(a) 110% if:
(i) the care is provided by a centre based long day care service;
and
(ii) the child is not a school child; and
(iii) the total number of hours in sessions of care that are provided to
the child by one or more approved child care services, and for which the family
incurs liability to pay, in the week concerned is less than 34; and
(b) 100% in any other case.
(3) In subclause (2):
multiple child % is worked out using Part 3 (clause
5).
taxable income % is worked out using Part 4 (clauses 6 to
12).
(1) An individual’s multiple child % and taxable income % are
affected by the number of children the individual has in care of a particular
kind.
(2) For the purposes of applying this Schedule to work out an
individual’s rate of child care benefit for a session of care of a
particular kind, the number of children in care of that kind is worked out in
accordance with the following method statement:
Method statement
Step 1. Work out what kind of care was provided. For this purpose,
the kinds of care are:
(a) care other than care provided by an occasional care service;
and
(b) care provided by an occasional care service;
Step 2. Work out, in relation to the individual, how many children
are in sessions of care of that kind in the week concerned for which the
individual is eligible for child care benefit. That number is the number
of children in care of that kind in relation to the individual and that
kind of care.
(1) The standard hourly rate for a session of care provided
to a child is worked out using the following table and rounding the result to
the nearest cent (rounding 0.5 cents upwards):
|
Standard hourly rates |
||
|---|---|---|
|
|
Kind of care provided in hour |
Standard hourly rate |
|
1 |
Care other than part-time family day care or non-standard hours family day
care |
$2.40 |
|
2 |
Part-time family day care |
The lesser of: |
|
3 |
Non-standard hours family day care |
one and a third times the item 1 rate |
(2) For the purposes of item 2 of the table in subclause (1), the
ceiling rate is:
where:
item 1 rate is the item 1 standard hourly rate in the table
in subclause (1).
number of eligible hours is the total number of hours in
sessions of care of the kind referred to in item 2 of the table in subclause (1)
that are provided to the child in the week concerned and for which the
individual is eligible for child care benefit.
The multiple child % for an individual’s child care benefit for a
session of care of a particular kind provided to a child is worked out in
accordance with the following method statement:
Method statement
Step 1. Use clause 3 to work out the number of children the
individual has in care of that kind: the result is the number of
children.
Step 2. Use clause 11 to work out the individual’s maximum
weekly benefit: the result is the multiple child rate.
Step 3. Work out what would be the individual’s maximum weekly
benefit under clause 11 if the individual had only one child in care of that
kind and multiply it by the number of children: the result is the single
child rate.
Step 4. Divide the multiple child rate by the single child rate and
express the result as a percentage: the result is the multiple child
%.
(1) There are 2 income thresholds that are relevant for working out an
individual’s taxable income %.
(2) The lower income threshold is $28,200.
(3) The upper income threshold is $66,000.
An individual’s taxable income % for a session of
care provided to a child in an income year is:
(a) 100% if:
(i) the individual’s adjusted taxable income for the income year
does not exceed the lower income threshold; or
(ii) the individual or the individual’s partner is receiving a
social security benefit, a social security pension or a service pension;
and
(b) worked out using clause 8 if paragraph (a) does not apply.
(1) If an individual’s taxable income % for a session of care
provided to a child in an income year is to be worked out using this clause, it
is to be worked out in accordance with the following method statement:
Method statement
Step 1. Use clause 9 to work out the individual’s income
threshold.
Step 2. Take the individual’s income threshold from the
individual’s adjusted taxable income for the income year: the result is
the individual’s income excess.
Step 3. Divide the income excess by 52 to convert it into a weekly
amount: the result is the weekly income excess.
Step 4. Use clause 10 to work out the individual’s taper % and
then work out that percentage of the weekly income excess: the result is the
weekly taper amount.
Step 5. Divide the weekly taper amount by the individual’s
maximum weekly benefit worked out under clause 11 and express the result as a
percentage.
Step 6. Take the percentage obtained in step 5 from 100% and round
to 2 decimal places: the result is the provisional taxable income
%.
Step 7. Use clause 12 to work out the minimum taxable income
%.
Step 8. The individual’s taxable income %
is:
(a) the individual’s provisional taxable income % if it is equal to
or greater than the minimum taxable income %; or
(b) the minimum taxable income % if it is greater than the
individual’s provisional taxable %.
An individual’s income threshold for a session of
care of a particular kind provided to a child in an income year is worked out
using the following table:
|
Weekly threshold |
|||
|---|---|---|---|
|
|
Number of children in care of that kind |
Adjusted taxable income for income year exceeds upper income
threshold? |
Threshold |
|
1 |
1 |
no |
Lower income threshold |
|
2 |
1 |
yes |
Lower income threshold |
|
3 |
2 or more |
no |
Lower income threshold |
|
4 |
2 or more |
yes |
Upper income threshold |
The taper % for an individual for a session of care of a
particular kind provided to a child in an income year is worked out using the
following table:
|
Taper % |
|||
|---|---|---|---|
|
|
Number of children in care of that kind |
Adjusted taxable income for income year exceeds upper income
threshold? |
Taper % |
|
1 |
1 |
No |
10% |
|
2 |
1 |
Yes |
10% |
|
3 |
2 |
No |
15% |
|
4 |
2 |
Yes |
25% |
|
5 |
3 or more |
No |
15% |
|
6 |
3 or more |
Yes |
35% |
The maximum weekly benefit for an individual for a session
of care of a particular kind provided to a child in an income year is worked out
using the following table:
|
Maximum Weekly Benefit Table |
|||
|---|---|---|---|
|
|
Number of children in care of that kind |
Adjusted taxable income for income year exceeds upper income
threshold? |
Maximum weekly benefit (MWB) |
|
1 |
1 |
no |
|
|
2 |
1 |
yes |
|
|
3 |
2 |
no |
|
|
4 |
2 |
yes |
|
|
5 |
3 |
no |
|
|
6 |
3 |
yes |
|
|
7 |
4 or more |
no |
|
|
8 |
4 or more |
yes |
|
(2) In the table in subclause (1):
MWB means maximum weekly benefit.
standard hourly rate is the amount specified in item 1 of the
table in subclause 4(1); and
weekly taper amount for an individual is the amount that
would be worked out for the individual under step 4 of the method statement in
subclause 8(1) if the individual’s adjusted taxable income for the income
year were the upper income threshold.
The minimum taxable income % is the percentage worked out
in accordance with the following formula and rounded to 2 decimal
places:
where:
standard hourly rate is the amount specified in item 1 of the
table in subclause 4(1).
Note: See section 3.
An individual’s adjusted taxable income is relevant to the rate of
family tax benefit and child care benefit.
For the purposes of this Act, an individual’s adjusted
taxable income for a particular income year is the sum of the
following amounts (income components):
(a) the individual’s taxable income for that year;
(b) the individual’s adjusted fringe benefits total for that
year;
(c) the individual’s target foreign income for that year;
(d) the individual’s net rental property loss for that year;
and
(e) the individual’s tax free pension or benefit for that
year;
less the amount of the individual’s deductible child maintenance
expenditure for that year.
(1) For the purposes of this Act (other than Part 4 of Schedule 1), if an
individual is a member of a couple, the individual’s adjusted taxable
income for an income year includes the adjusted taxable income for that year of
the individual’s partner.
(2) For the purposes of Part 4 of Schedule 1, an individual’s
adjusted taxable income for an income year is:
(a) the individual’s adjusted taxable income for that year;
or
(b) the adjusted taxable income for that year of the individual’s
partner if it is less than the individual’s adjusted taxable income for
that year.
An individual’s adjusted fringe benefits total for an
income year is the amount worked out using the formula:
where:
FBT rate is the rate of tax set by the Fringe Benefits Tax
Act 1986 for the FBT year (as defined in the Fringe Benefits Tax
Assessment Act 1986) beginning on the 1 April just before the start of the
income year.
reportable fringe benefits total is the amount that the
Secretary is satisfied is the individual’s reportable fringe benefits
total (as defined in the Fringe Benefits Tax Assessment Act 1986) for the
income year.
(1) An individual’s target foreign income for an
income year is the amount of the individual’s foreign income (as defined
in section 10A of the Social Security Act 1991) for the income year that
is not:
(a) taxable income; or
(b) received in the form of a fringe benefit (as defined in the Fringe
Benefits Tax Assessment Act 1986, as it applies of its own force or because
of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986) in
relation to the individual as an employee (as defined in the Fringe Benefits
Tax Assessment Act 1986) and a year of tax.
(2) If it is necessary, for the purposes of this Schedule, to work out an
amount of foreign income expressed in a foreign currency received in an income
year, the amount in Australian currency is to be worked out using the market
exchange rate for 1 July in that income year.
(3) If there is no market exchange rate for 1 July in the income year (for
example, because of a national public holiday), the market exchange rate to be
used is the market exchange rate that applied on the last working day
immediately before that 1 July.
(4) For the purposes of this clause, the market exchange rate of a foreign
currency is the on-demand airmail buying rate for that currency available at the
Commonwealth Bank of Australia.
The net rental property loss of an individual for an income
year is:
(a) if the expenses incurred by the individual on rental property during
that year exceed the individual’s gross rental property income for that
year—the amount by which those expenses exceed that gross rental property
income; or
(b) if the expenses incurred by the individual on rental property during
that year do not exceed the individual’s gross rental property income for
that year—nil.
For the purposes of this Schedule, the following payments received in an
income year are tax free pensions or benefits for that year:
(a) a disability support pension under Part 2.3 of the Social Security
Act 1991;
(b) a wife pension under Part 2.4 of the Social Security Act
1991;
(c) a carer payment under Part 2.5 of the Social Security Act
1991;
(d) a pension under Part II of the Veterans’ Entitlements Act
1986 payable to a veteran;
(e) an invalidity service pension under Division 4 of Part III of the
Veterans’ Entitlements Act 1986;
(f) a partner service pension under Division 5 of Part III of the
Veterans’ Entitlements Act 1986;
(g) a pension under Part II of the Veterans’ Entitlements Act
1986 payable to the widow or widower of a deceased veteran;
(h) income support supplement under Part IIIA of the Veterans’
Entitlements Act 1986;
to the extent to which the payment:
(i) is exempt from income tax; and
(j) is not a payment by way of bereavement payment, pharmaceutical
allowance, rent assistance or remote area allowance.
Deductible child maintenance expenditure
(1) For the purposes of this Schedule, if an individual incurs an amount
of child maintenance expenditure during an income year, 50% of the amount of the
expenditure is the individual’s deductible child maintenance
expenditure in respect of that year.
Child maintenance expenditure
(2) For the purposes of this clause, an individual incurs child
maintenance expenditure if:
(a) the individual (the payer), or if the payer is a member
of a couple—the payer’s partner, pays a payment (either one-off or
periodic) or provides benefits; and
(b) the payment or benefits are paid or provided in respect of the
payer’s, or the partner’s (if any), natural or adopted child;
and
(c) the payment or benefits are paid or provided to another individual
other than the payer, or the partner (if any), for the maintenance of the
child.
Amount of child maintenance expenditure
(3) For the purposes of this clause, if an individual incurs child
maintenance expenditure, the amount of the child maintenance expenditure
incurred by the individual is the amount of the payment paid or the value of the
benefits to the individual who provided them.
Value of a benefit provided
(4) For the purposes of subclause (3), the value of a
benefit, in relation to the individual providing the benefit, has the
meaning set out in subclauses (5) and (6).
Value of benefit where provider is a party to a child support
agreement
(5) If:
(a) an individual providing a benefit is a party to a child support
agreement under the Child Support (Assessment) Act 1989;
and
(b) the agreement contains:
(i) provisions under which the individual is providing child support to an
individual for a child otherwise than in the form of a periodic payment;
and
(ii) a statement of the annual value of a specified amount that the child
support has; and
(c) the individual provides the support;
the value of the benefit provided by the individual is the specified
amount.
Value of benefit where provider is not a party to a child support
agreement
(6) If an individual providing a benefit is not a party to a child support
agreement under the Child Support (Assessment) Act 1989, the value of the
benefit provided by the individual is the cost of the benefit to the
individual.
Note: See section 75.
This Schedule provides for:
(a) the indexation, in line with CPI (Consumer Price Index) increases, of
the amounts in column 1 of the table at the end of clause 3; and
(c) the adjustment of other amounts in line with the increases in the
amounts indexed under the Social Security Act 1991.
The following table sets out:
(a) each monetary amount that is to be indexed or adjusted under this
Schedule; and
(b) the abbreviation used in this Schedule for referring to that amount;
and
(c) the provision or provisions in which that amount is to be
found.
|
Indexed and adjusted amounts |
|||
|---|---|---|---|
|
|
Column 1 Description of amount |
Column 2 Abbreviation |
Column 3 Provisions in which amount specified |
|
1 |
FTB child rate for child under 13 years of age (Part
A—Method 1) |
FTB under 13 child rate (A1) |
[Schedule 1—clause 7—table—item
1] |
|
2 |
FTB child rate for child who has reached 13, but is under
16, years of age (Part A—Method 1) |
FTB 13-15 child rate (A1) |
[Schedule 1—clause 7—table—item
2] |
|
3 |
FTB child rate for child who has reached 16, but is under
19, years of age (Part A—Method 1) |
FTB 16-18 child rate (A1) |
[Schedule 1—clause 7—table—item
3] |
|
4 |
Maximum rent assistance for family tax benefit (Part
A—Method 1) |
FTB RA maximum (A1) |
[Schedule 1—clause 14—table—column
3—all amounts] |
|
5 |
Rent threshold rate for rent assistance for FTB (Part
A—Method 1) |
FTB RA rent threshold (A1) |
[Schedule 1—subparagraphs 13(1)(f)(i), (ii) and
(iii)] [Schedule 1—clause 14—table—column
2—all amounts] |
|
6 |
FTB child rate (Part A—Method 2) |
FTB child rate (A2) |
[Schedule 1—subclause 26(2)] |
|
7 |
Large family supplement formula component for family tax
benefit (Part A) |
FTB LFS (A) |
[Schedule 1—clause 35—the amount in the
formula] |
|
8 |
Multiple birth allowance for family tax benefit (Part
A) |
FTB MBA (A) |
[Schedule 1—clause 37—paragraphs (a) and
(b)] |
|
9 |
Standard rate of family tax benefit (Part
B) |
FTB standard rate (B) |
[Schedule 1—clause 30—table—column
2—all amounts] |
|
10 |
Rate of family tax benefit payable to an approved care
organisation |
FTB ACO rate |
[subsection 58(2)] |
|
11 |
Basic higher income free area for family tax benefit (Part
A) |
FTB basic HIFA (A) |
[Schedule 1—clause 2—table—column
1] |
|
12 |
Additional higher income free area for family tax benefit
(Part A) |
FTB additional HIFA (A) |
[Schedule 1—clause 2—table—column
2] |
|
13 |
Income free area for family tax benefit (Part A—Method
1) |
FTB free area (A1) |
[Schedule 1—clause 19] |
|
14 |
Income free area for family tax benefit (Part
B) |
FTB free area (B) |
[Schedule 1—clause 33] |
|
15 |
Standard basic maintenance income free area for family tax
benefit (Part A—Method 1) |
FTB basic MIFA (A1) |
[Schedule 1—clause 22—table—column
2—items 1 and 3] |
|
16 |
Double basic maintenance income free area for family tax
benefit (Part A—Method 1) |
FTB double basic MIFA (A1) |
[Schedule 1—clause 22—table—column
2—item 2] |
|
17 |
Additional maintenance income free area for family tax
benefit (Part A—Method 1) |
FTB additional MIFA (A1) |
[Schedule 1—clause 22—table—column
3—all amounts] |
|
18 |
Standard hourly rate of child care benefit for care other
than part-time family day care or non-standard hours family day
care |
CCB standard hourly rate |
[Schedule 2—subclause 4(1)—table—item
1] |
|
19 |
Lower income threshold for child care
benefit |
CCB lower income threshold |
[Schedule 2—subclause 6(2)] |
|
20 |
Upper income threshold for child care
benefit |
CCB upper income threshold |
[Schedule 2—subclause 6(3)] |
|
21 |
Minimum hourly rate for child care benefit |
CCB minimum hourly rate |
[Schedule 2—clause 12—the numerator in the
formula] |
(1) An amount referred to in the following table is to be indexed under
this Part on each indexation day for the amount, using the reference quarter and
base quarter for the amount and indexation day and rounding off to the nearest
multiple of the rounding amount:
|
CPI indexation |
|||||
|---|---|---|---|---|---|
|
|
Column 1 Amount |
Column 2 Indexation day(s) |
Column 3 Reference quarter (most recent before indexation day) |
Column 4 Base quarter |
Column 5 Rounding base |
|
1 |
FTB under 13 child rate (A1) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
2 |
FTB 13-15 child rate (A1) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
3 |
FTB 16-18 child rate (A1) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
4 |
FTB RA maximum (A1) |
(a) 20 March |
(a) December |
highest June or December quarter before reference quarter
(but not earlier than June quarter 1979) |
$7.30 |
|
5 |
FTB RA rent threshold (A1) |
(a) 20 March |
(a) December |
highest June or December quarter before reference quarter
(but not earlier than June quarter 1979) |
$7.30 |
|
6 |
FTB child rate (A2) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
7 |
FTB LFS (A) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
8 |
FTB MBA (A) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
9 |
FTB standard rate (B) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
10 |
FTB ACO rate |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
11 |
FTB basic HIFA (A) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$73.00 |
|
12 |
FTB additional HIFA (A) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$73.00 |
|
13 |
FTB free area (A1) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$73.00 |
|
14 |
FTB free area (B) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$73.00 |
|
15 |
FTB basic MIFA (A1) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$10.95 |
|
16 |
FTB double basic MIFA (A1) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$21.90 |
|
17 |
FTB additional MIFA (A1) |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$3.65 |
|
18 |
CCB standard hourly rate |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$0.01 |
|
19 |
CCB lower income threshold |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$73.00 |
|
20 |
CCB upper income threshold |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$1.00 |
|
21 |
CCB minimum hourly rate |
1 July |
December |
highest December quarter before reference quarter (but not
earlier than December quarter 1999) |
$0.001 |
Highest quarter
(2) A reference in the table in subclause (1) to the highest of a group of
quarters is a reference to the quarter in that group that has the highest index
number.
(1) If an amount is to be indexed under this Part on an indexation day,
this Act has effect as if the indexed amount were substituted for that amount on
that day.
(2) This is how to work out the indexed amount for an amount that is to be
indexed under this Part on an indexation day:
Method statement
Step 1. Use clause 5 to work out the indexation factor for the
amount on the indexation day.
Step 2. Work out the current figure for the amount immediately
before the indexation day.
Step 3. Multiply the current figure by the indexation factor: the
result is the provisional indexed amount.
Step 4 . Use clause 6 to round off the provisional indexed amount:
the result is the indexed amount. (The indexed amount may be increased under
clause 7 in certain cases.)
(1) Subject to subclauses (2) and (3), the indexation factor for an amount
that is to be indexed under this Part on an indexation day is:
worked out to 3 decimal places.
(2) If an indexation factor worked out under subclause (1) would, if it
were worked out to 4 decimal places, end in a number that is greater than 4, the
indexation factor is to be increased by 0.001.
(3) If an indexation factor worked out under subclauses (1) and (2) would
be less than 1, the indexation factor is to be increased to 1.
(4) Subject to subclause (5), if at any time (whether before or after the
commencement of this clause), the Australian Statistician publishes an index
number for a quarter in substitution for an index number previously published by
the Australian Statistician for that quarter, the publication of the later index
number is to be disregarded for the purposes of this clause.
(5) If at any time (whether before or after the commencement of this
clause) the Australian Statistician changes the reference base for the Consumer
Price Index, regard is to be had, for the purposes of applying this clause after
the change takes place, only to index numbers published in terms of the new
reference base.
(1) If a provisional indexed amount is a multiple of the rounding base,
the provisional indexed amount becomes the indexed amount.
(2) If a provisional indexed amount is not a multiple of the rounding
base, the indexed amount is the provisional indexed amount rounded up or down to
the nearest multiple of the rounding base.
(3) If a provisional indexed amount is not a multiple of the rounding base
but is a multiple of half the rounding base, the indexed amount is the
provisional indexed amount rounded up to the nearest multiple of the rounding
base.
(1) Subject to subclause (2), this Act has effect as if, on 1 July each
year, the amount worked out in accordance with the following formula were
substituted for the FTB under 13 child rate:
(2) Subclause (1) does not apply if the amount worked out in accordance
with the formula in that subclause does not exceed the FTB under 13 child rate
(as indexed under clause 4) that would apply on the 1 July concerned apart from
this clause.
(3) Subject to subclause (4), this Act has effect as if, on 1 July each
year, the amount worked out in accordance with the following formula were
substituted for the FTB 13-15 child rate:
(4) Subclause (3) does not apply if the amount worked out in accordance
with the formula in that subclause does not exceed the FTB 13-15 child rate (as
indexed under clause 4) that would apply on the 1 July concerned apart from this
clause.
(5) If the amount worked out under subclause (1) or (3) is not a multiple
of $3.65, the amount to be substituted under that subclause is to be increased
to the next highest amount that is a multiple of $3.65.
(1) If the Secretary determines in writing, for the purposes of this Act,
a higher amount in substitution for an amount set out in the following table,
the higher amount is taken, from the commencement of this clause, to be
substituted for the amount so set out.
|
Transitional Indexation Table |
||
|---|---|---|
|
|
Provision |
Amount specified in |
|
1 |
section 58 |
subsection (2) |
|
2 |
Schedule 1 (clause 7) |
table |
|
3 |
Schedule 1 (clause 13) |
subparagraph (1)(f)(i), (ii) or (iii) |
|
4 |
Schedule 1 (clause 14) |
table |
|
5 |
Schedule 1 (clause 22) |
column 2 or 3 in table |
|
6 |
Schedule 1 (clause 26) |
subclause (2) |
|
7 |
Schedule 1 (clause 30) |
table column 2 |
|
8 |
Schedule 1 (clause 35) |
formula |
|
9 |
Schedule 1 (clause 37) |
paragraph (a) or (b) |
|
10 |
Schedule 2 (clause 4) |
item 1 in table in subclause (1) |
|
11 |
Schedule 2 (clause 6) |
subclause (2) |
|
12 |
Schedule 2 (clause 6) |
subclause (3) |
|
13 |
Schedule 2 (clause 12) |
amount in the numerator in the formula |
(2) A determination under subclause (1) is a disallowable instrument for
the purposes of section 46A of the Acts Interpretation Act
1901.
