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This is a Bill, not an Act. For current law, see the Acts databases.
FAMILY ASSISTANCE AND OTHER LEGISLATION AMENDMENT (SCHOOLKIDS BONUS BUDGET MEASURES) BILL 2012
2010-2011-2012
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Family Assistance and Other Legislation
Amendment (Schoolkids Bonus Budget
Measures) Bill 2012
No. , 2012
(Families, Housing, Community Services and Indigenous Affairs)
A Bill for an Act to amend the law relating to
family assistance and veterans' entitlements, and
for other purposes
i Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures)
Bill 2012 No. , 2012
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
3
Schedule 1--ETR payment
4
Part 1--ETR payment
4
A New Tax System (Family Assistance) Act 1999
4
A New Tax System (Family Assistance) (Administration) Act 1999
12
Social Security Act 1991
17
Social Security (Administration) Act 1999
17
Veterans' Entitlements Act 1986
18
Part 2--Administrative scheme for ETR payments
25
Part 3--Other amendments
26
A New Tax System (Family Assistance) (Administration) Act 1999
26
Schedule 2--Schoolkids bonus
27
Part 1--Main amendments
27
A New Tax System (Family Assistance) Act 1999
27
A New Tax System (Family Assistance) (Administration) Act 1999
49
Social Security (Administration) Act 1999
51
Part 2--Application and transitional provisions
52
Part 3--Other amendments
53
A New Tax System (Family Assistance) (Administration) Act 1999
53
Schedule 3--Other amendments
54
Income Tax Assessment Act 1997
54
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 1
A Bill for an Act to amend the law relating to
1
family assistance and veterans' entitlements, and
2
for other purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Family Assistance and Other
6
Legislation Amendment (Schoolkids Bonus Budget Measures) Act
7
2012.
8
2 Commencement
9
(1) Each provision of this Act specified in column 1 of the table
10
commences, or is taken to have commenced, in accordance with
11
column 2 of the table. Any other statement in column 2 has effect
12
according to its terms.
13
2 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
1
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day after this Act receives the Royal
Assent.
2. Schedule 1,
Parts 1 and 2
The day after this Act receives the Royal
Assent.
3. Schedule 1,
Part 3
The later of:
(a) immediately after the commencement of
the provision(s) covered by table item 2;
and
(b) immediately after the commencement of
Schedule 3 to the Family Assistance and
Other Legislation Amendment Act 2012.
However, the provision(s) do not commence
at all if the event mentioned in paragraph (b)
does not occur.
4. Schedule 2,
Parts 1 and 2
The day after this Act receives the Royal
Assent.
5. Schedule 2,
Part 3
The later of:
(a) immediately after the commencement of
the provision(s) covered by table item 2;
and
(b) immediately after the commencement of
Schedule 3 to the Family Assistance and
Other Legislation Amendment Act 2012.
However, the provision(s) do not commence
at all if the event mentioned in paragraph (b)
does not occur.
6. Schedule 3
The day after this Act receives the Royal
Assent.
Note:
This table relates only to the provisions of this Act as originally
2
enacted. It will not be amended to deal with any later amendments of
3
this Act.
4
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 3
(2) Any information in column 3 of the table is not part of this Act.
1
Information may be inserted in this column, or information in it
2
may be edited, in any published version of this Act.
3
3 Schedule(s)
4
Each Act that is specified in a Schedule to this Act is amended or
5
repealed as set out in the applicable items in the Schedule
6
concerned, and any other item in a Schedule to this Act has effect
7
according to its terms.
8
9
Schedule 1 ETR payment
Part 1 ETR payment
4 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Schedule 1--ETR payment
1
Part 1--ETR payment
2
A New Tax System (Family Assistance) Act 1999
3
1 Subsection 3(1)
4
Insert:
5
ETR payment (short for Education Tax Refund payment) means a
6
payment to which an individual is entitled under Part 7A.
7
2 After Part 7
8
Insert:
9
Part 7A--ETR payment
10
Division 1--Entitlements in respect of eligible children
11
102A When is an individual entitled to an ETR payment in respect
12
of a child?
13
FTB
14
(1) An individual (the entitled individual) is entitled to an ETR
15
payment if:
16
(a) in relation to 8 May 2012:
17
(i) a determination under section 16 or 17 of the Family
18
Assistance Administration Act is in force in respect of
19
the entitled individual as a claimant; or
20
(ii) a determination under section 18 of the Family
21
Assistance Administration Act is in force in respect of
22
the entitled individual because the Secretary is satisfied
23
that the entitled individual is eligible for family tax
24
benefit under section 32 of this Act; and
25
(b) the entitled individual's rate of family tax benefit on that day,
26
worked out under Division 1 of Part 4 but disregarding
27
reductions (if any) under clause 5 or 25A of Schedule 1,
28
consisted of or included a Part A rate greater than nil; and
29
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 5
(c) that rate was worked out taking into account one or more
1
FTB children of the entitled individual who were born:
2
(i) on or after 1 January 1993; and
3
(ii) on or before 31 July 2007; and
4
(d) if, on 8 May 2012, an FTB child to whom paragraph (c)
5
applies is at least 16--the FTB child is a senior secondary
6
school child.
7
Youth allowance
8
(2) An individual (the entitled individual) is entitled to an ETR
9
payment if:
10
(a) the entitled individual has been paid an instalment of youth
11
allowance; and
12
(b) the instalment was in respect of a period that included 8 May
13
2012; and
14
(c) the instalment was of another individual who was born:
15
(i) on or after 1 January 1993; and
16
(ii) on or before 8 May 1996; and
17
(d) on 8 May 2012, the other individual was undertaking
18
full-time study in respect of a secondary course (within the
19
meaning of subsection 543A(2AB) of the Social Security Act
20
1991); and
21
(e) youth allowance is payable to the other individual in respect
22
of 8 May 2012; and
23
(f) the instalment was paid to the entitled individual:
24
(i) on behalf of the other individual in accordance with
25
subsection 45(1) of the Social Security (Administration)
26
Act 1999; or
27
(ii) as payment nominee in accordance with Part 3A of the
28
Social Security (Administration) Act 1999.
29
ABSTUDY
30
(3) An individual (the entitled individual) is entitled to an ETR
31
payment if:
32
(a) the whole or a part of an instalment under the scheme known
33
as the ABSTUDY scheme that includes an amount identified
34
as living allowance was paid in respect of a student; and
35
Schedule 1 ETR payment
Part 1 ETR payment
6 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(b) the instalment was in respect of a period that included 8 May
1
2012; and
2
(c) the student was born:
3
(i) on or after 1 January 1993; and
4
(ii) on or before 8 May 1996; and
5
(d) on 8 May 2012, the student was undertaking full-time study
6
in respect of a course of education determined, under
7
section 5D of the Student Assistance Act 1973, to be a
8
secondary course for the purposes of that Act; and
9
(e) living allowance is payable under the scheme in respect of
10
the student on 8 May 2012; and
11
(f) on 8 May 2012, the entitled individual was a parent or
12
guardian of the student; and
13
(g) the entitled individual is either:
14
(i) the parent or guardian to whom the whole or part was
15
paid; or
16
(ii) if no amount of the instalment was paid to a parent or
17
guardian of the student and no amount of the instalment
18
was paid to the student--the parent or guardian with
19
whom the student usually lives who is determined by
20
the Secretary to be the most appropriate parent or
21
guardian to be entitled to an ETR payment under this
22
section.
23
Disability support pension and pensioner education supplement
24
(4) An individual (the entitled individual) is entitled to an ETR
25
payment if:
26
(a) an instalment of disability support pension under Part 2.3 of
27
the Social Security Act 1991 has been paid to the entitled
28
individual; and
29
(b) an instalment of pensioner education supplement under:
30
(i) Part 2.24A of the Social Security Act 1991; or
31
(ii) the scheme known as the ABSTUDY scheme;
32
has been paid (whether or not to the entitled individual); and
33
(c) the instalments referred to in paragraphs (a) and (b) were
34
each in respect of a period that included 8 May 2012; and
35
(d) the instalments referred to in paragraphs (a) and (b) were of
36
another individual who was born:
37
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 7
(i) on or after 1 January 1993; and
1
(ii) on or before 8 May 1996; and
2
(e) on 8 May 2012, the other individual is:
3
(i) if subparagraph (b)(i) applies--undertaking qualifying
4
study (within the meaning of Part 2.24A of the Social
5
Security Act 1991) in respect of a course of education
6
determined, under section 5D of the Student Assistance
7
Act 1973, to be a secondary course for the purposes of
8
the Student Assistance Act 1973; or
9
(ii) if subparagraph (b)(ii) applies--undertaking study in
10
respect of a course of education determined, under
11
section 5D of the Student Assistance Act 1973, to be a
12
secondary course for the purposes of that Act; and
13
(f) disability support pension and the pensioner education
14
supplement are both payable to the other individual in respect
15
of 8 May 2012; and
16
(g) the instalment referred to in paragraph (a) was paid to the
17
entitled individual as payment nominee in accordance with
18
Part 3A of the Social Security (Administration) Act 1999.
19
102B In respect of what children is the payment payable?
20
Each of the following is an eligible child in relation to the entitled
21
individual:
22
(a) if subsection 102A(1) applies to the entitled individual--each
23
FTB child:
24
(i) taken into account in determining the rate referred to in
25
paragraph 102A(1)(b); and
26
(ii) to whom paragraph 102A(1)(c) applies; and
27
(iii) if, on 8 May 2012, an FTB child is at least 16--who
28
satisfies paragraph 102A(1)(d);
29
(b) if subsection 102A(2) applies to the entitled individual--the
30
other individual, or each other individual, covered by
31
paragraphs 102A(2)(c), (d) and (e);
32
(c) if subsection 102A(3) applies to the entitled individual--the
33
student, or each student, covered by paragraphs 102A(3)(a),
34
(c), (d) and (e);
35
(d) if subsection 102A(4) applies to the entitled individual--the
36
other individual, or each other individual, covered by
37
paragraphs 102A(4)(d), (e) and (f).
38
Schedule 1 ETR payment
Part 1 ETR payment
8 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
102C What is the amount of the payment?
1
Add together the amounts applicable under this section for each
2
eligible child
3
(1) The amount of the ETR payment to an individual who is entitled
4
under section 102A is worked out by adding together the amounts
5
applicable under this section for each eligible child.
6
General rule
7
(2) Subject to this section, the amount applicable for an eligible child
8
is:
9
(a) if the eligible child was born on or after 1 August 2000--
10
$409; or
11
(b)
otherwise--$818.
12
Reduced amount if rate of family tax benefit took account of an
13
individual's shared care percentage
14
(3)
If:
15
(a) subsection 102A(1) applies to the entitled individual; and
16
(b) the rate referred to in paragraph 102A(1)(b) took account of a
17
shared care percentage in relation to an eligible child covered
18
by paragraph 102B(a);
19
the amount applicable for the eligible child is:
20
(c) if the eligible child was born on or after 1 August 2000--that
21
percentage of $409; or
22
(d) otherwise--that percentage of $818.
23
Reduced amount if rate of family tax benefit took account of a
24
section 28 or 29 percentage determination
25
(4)
If:
26
(a) subsection 102A(1) applies to the entitled individual; and
27
(b) the rate referred to in paragraph 102A(1)(b) took account of a
28
determination under section 28 or 29 of a particular
29
percentage in relation to one or more FTB children (being an
30
eligible child or eligible children);
31
the amount applicable for the eligible child, or for each of those
32
eligible children, is:
33
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 9
(c) if subsection (3) also applies in relation to the eligible
1
child--that percentage of the amount worked out under
2
subsection (3) for the eligible child; or
3
(d)
otherwise:
4
(i) if the eligible child was born on or after 1 August
5
2000--the percentage referred to in paragraph (b) of
6
$409; or
7
(ii) if the eligible child was born before 1 August 2000--the
8
percentage referred to in paragraph (b) of $818.
9
Division 2--Other entitlements
10
Subdivision A--Entitlement in normal circumstances
11
102D When is an individual entitled to an ETR payment?
12
Youth allowance
13
(1) An individual is entitled to an ETR payment if:
14
(a) the individual has been paid an instalment of youth
15
allowance; and
16
(b) the instalment was in respect of a period that included 8 May
17
2012; and
18
(c) the instalment was of the individual; and
19
(d) the individual was born:
20
(i) on or after 1 January 1993; and
21
(ii) on or before 8 May 1996; and
22
(e) on 8 May 2012, the individual was undertaking full-time
23
study in respect of a secondary course (within the meaning of
24
subsection 543A(2AB) of the Social Security Act 1991); and
25
(f) youth allowance is payable to the individual in respect of
26
8 May 2012.
27
ABSTUDY
28
(2) An individual is entitled to an ETR payment if:
29
(a) the whole or a part of an instalment under the scheme known
30
as the ABSTUDY scheme that includes an amount identified
31
as living allowance was paid to the individual as a student;
32
and
33
Schedule 1 ETR payment
Part 1 ETR payment
10 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(b) the instalment was in respect of a period that included 8 May
1
2012; and
2
(c) the individual was born:
3
(i) on or after 1 January 1993; and
4
(ii) on or before 8 May 1996; and
5
(d) on 8 May 2012, the individual was undertaking full-time
6
study in respect of a course of education determined, under
7
section 5D of the Student Assistance Act 1973, to be a
8
secondary course for the purposes of that Act; and
9
(e) living allowance is payable under the scheme in respect of
10
the individual on 8 May 2012.
11
Disability support pension and pensioner education supplement
12
(3) An individual is entitled to an ETR payment if:
13
(a) an instalment of disability support pension under Part 2.3 of
14
the Social Security Act 1991 has been paid to the individual;
15
and
16
(b) an instalment of pensioner education supplement under:
17
(i) Part 2.24A of the Social Security Act 1991; or
18
(ii) the scheme known as the ABSTUDY scheme;
19
has been paid (whether or not to the individual); and
20
(c) the instalments referred to in paragraphs (a) and (b) were
21
each in respect of a period that included 8 May 2012; and
22
(d) the instalments referred to in paragraphs (a) and (b) were of
23
the individual; and
24
(e) the individual was born:
25
(i) on or after 1 January 1993; and
26
(ii) on or before 8 May 1996; and
27
(f) on 8 May 2012, the individual is:
28
(i) if subparagraph (b)(i) applies--undertaking qualifying
29
study (within the meaning of Part 2.24A of the Social
30
Security Act 1991) in respect of a course of education
31
determined, under section 5D of the Student Assistance
32
Act 1973, to be a secondary course for the purposes of
33
the Student Assistance Act 1973; or
34
(ii) if subparagraph (b)(ii) applies--undertaking study in
35
respect of a course of education determined, under
36
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 11
section 5D of the Student Assistance Act 1973, to be a
1
secondary course for the purposes of that Act; and
2
(g) disability support pension and the pensioner education
3
supplement are both payable to the individual in respect of
4
8 May 2012.
5
102E What is the amount of the payment?
6
The amount of the ETR payment to an individual who is entitled
7
under section 102D is $818.
8
Subdivision B--Entitlement where death occurs
9
102F Entitlement where death occurs
10
(1) The Secretary may determine that an individual is entitled to an
11
ETR payment if:
12
(a) in relation to 8 May 2012, a determination under section 18
13
of the Family Assistance Administration Act is in force in
14
respect of the individual because the Secretary is satisfied
15
that the individual is eligible for family tax benefit under
16
section 33 of this Act because of the death of another
17
individual; and
18
(b)
either:
19
(i) the other individual was entitled to an amount of ETR
20
payment, but the other individual died before the
21
amount was paid; or
22
(ii) the Secretary is satisfied that the other individual would
23
have become entitled to an amount of ETR payment if
24
the other individual had not died.
25
Note:
The amount of the ETR payment for an individual entitled under this
26
section is worked out under section 102G.
27
(2) If the Secretary makes a determination under subsection (1),
28
no-one else is, or can become, entitled to an ETR payment because
29
of the death of the other individual.
30
102G What is the amount of the payment?
31
If the Secretary makes a determination under subsection 102F(1)
32
that an individual is entitled to an ETR payment, the amount of the
33
Schedule 1 ETR payment
Part 1 ETR payment
12 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
ETR payment is the amount referred to in subparagraph
1
102F(1)(b)(i) or (ii) (as the case requires).
2
Division 3--General
3
102H General rules
4
More than one entitlement under this Part
5
(1) If an ETR payment under Division 1 in relation to an eligible child
6
(see section 102B) is paid to an individual, no ETR payment under
7
Subdivision A of Division 2 can be paid to the eligible child.
8
(2) If an ETR payment under Division 1 in relation to an eligible child
9
(see section 102B) is paid to an individual, no further ETR
10
payment under that Division in relation to that eligible child can be
11
paid to the individual.
12
(3) If an ETR payment under Subdivision A of Division 2 is paid to an
13
individual (the recipient), no ETR payment under Division 1 can
14
be paid to another individual in relation to the recipient.
15
(4) If an ETR payment under Subdivision A of Division 2 is paid to an
16
individual, no further ETR payment under that Subdivision can be
17
paid to the individual.
18
Note:
Payments under Subdivision B of Division 2 are dealt with in
19
subsection 102F(2).
20
More than one entitlement under this Part and veterans'
21
entitlements
22
(5) If an ETR payment under Division 1 of Part VIIH of the Veterans'
23
Entitlements Act 1986 in relation to a child is paid to a person, no
24
ETR payment under this Part can be paid:
25
(a) to the person in relation to the same child; or
26
(b) to the child.
27
A New Tax System (Family Assistance) (Administration) Act
28
1999
29
3 After Division 4C of Part 3
30
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 13
Insert:
1
Division 4CA--ETR payment
2
65HA Payment of ETR payment
3
(1) If an individual is entitled to an ETR payment, the Secretary must
4
pay the payment to the individual in a single lump sum:
5
(a) on the date that the Secretary considers to be the earliest date
6
on which it is reasonably practicable for the payment to be
7
made; and
8
(b) in such manner as the Secretary considers appropriate.
9
Note:
The individual does not have to make a claim for the payment.
10
(2) If, on 8 May 2012, section 32AA or 32AD prevents the Secretary
11
from making a payment of family tax benefit to the individual, or
12
the individual's partner, worked out on the basis referred to in
13
subsection 20(1), (2A) or (3), the Secretary must not pay the ETR
14
payment to the individual at a time that is earlier than the time
15
family tax benefit is paid to the individual, or the individual's
16
partner, in relation to that day.
17
4 At the end of subsection 66(1)
18
Add:
19
; (k) ETR payment.
20
5 Section 70
21
Omit "or a clean energy advance", substitute ", a clean energy advance
22
or ETR payment".
23
6 After section 71L
24
Insert:
25
71M Debts arising in respect of ETR payment
26
(1) This section applies in relation to an individual who has been paid
27
an ETR payment.
28
(2) For the purposes of this section, each of the following is a relevant
29
determination in relation to the individual:
30
Schedule 1 ETR payment
Part 1 ETR payment
14 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(a) if the ETR payment was made because, at that time,
1
subsection 102A(1) of the Family Assistance Act applied to
2
the individual--the determination referred to in paragraph
3
102A(1)(a) of that Act;
4
(b) if the ETR payment was made because, at that time,
5
subsection 102A(2) of the Family Assistance Act applied to
6
the individual--a determination made under Part 3 of the
7
Social Security (Administration) Act 1999 because of which
8
the instalment that satisfied paragraphs 102A(2)(a), (b), (c)
9
and (e) of the Family Assistance Act was paid;
10
(c) if the ETR payment was made because, at that time,
11
subsection 102A(3) of the Family Assistance Act applied to
12
the individual--a determination under the ABSTUDY Policy
13
Manual because of which the whole or part of the instalment
14
was paid in the circumstances described in that subsection;
15
(d) if the ETR payment was made because, at that time,
16
subsection 102A(4) of the Family Assistance Act applied to
17
the individual--a determination made under Part 3 of the
18
Social Security (Administration) Act 1999 because of which
19
the instalment that satisfied:
20
(i) paragraphs 102A(4)(a), (c), (d) and (f) of the Family
21
Assistance Act was paid; or
22
(ii) paragraphs 102A(4)(b), (c), (d) and (f) of the Family
23
Assistance Act was paid, if that instalment was paid to
24
the individual;
25
(e) if the ETR payment was made because, at that time,
26
subsection 102D(1) of the Family Assistance Act applied to
27
the individual--a determination made under Part 3 of the
28
Social Security (Administration) Act 1999 because of which
29
the instalment that satisfied paragraphs 102D(1)(a), (b) and
30
(c) of the Family Assistance Act was paid;
31
(f) if the ETR payment was made because, at that time,
32
subsection 102D(2) of the Family Assistance Act applied to
33
the individual--a determination under the ABSTUDY Policy
34
Manual because of which the whole or part of the instalment
35
was paid in the circumstances described in that subsection;
36
(g) if the ETR payment was made because, at that time,
37
subsection 102D(3) of the Family Assistance Act applied to
38
the individual--a determination made under Part 3 of the
39
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 15
Social Security (Administration) Act 1999 because of which
1
the instalment that satisfied:
2
(i) paragraphs 102D(3)(a), (c) and (d) of the Family
3
Assistance Act was paid; or
4
(ii) paragraphs 102D(3)(b), (c) and (d) of the Family
5
Assistance Act was paid, if that instalment was paid to
6
the individual;
7
(h) if the ETR payment was made because, at that time,
8
subsection 102F(1) of the Family Assistance Act applied to
9
the individual--the determination referred to in paragraph
10
102F(1)(a) of that Act.
11
Situation in which whole amount is a debt
12
(3)
If:
13
(a) after the ETR payment was paid to the individual, the
14
relevant determination in relation to the individual, at least so
15
far as it relates to 8 May 2012, is or was (however described)
16
changed, revoked, set aside or superseded by another
17
determination; and
18
(b) the decision to change, revoke, set aside or supersede the
19
relevant determination is or was made for the reason, or for
20
reasons including the reason, that the individual knowingly
21
made a false or misleading statement, or knowingly provided
22
false information; and
23
(c) had the change, revocation, setting aside or superseding
24
occurred on or before the day the ETR payment was paid, the
25
ETR payment would not have been paid;
26
the amount of the ETR payment is a debt due to the
27
Commonwealth by the individual.
28
Situation in which part of amount is a debt
29
(4)
If:
30
(a) after the ETR payment was paid to the individual, the
31
relevant determination in relation to the individual, at least so
32
far as it relates to 8 May 2012, is or was (however described)
33
changed, revoked, set aside or superseded by another
34
determination; and
35
(b) the decision to change, revoke, set aside or supersede the
36
relevant determination is or was made for the reason, or for
37
Schedule 1 ETR payment
Part 1 ETR payment
16 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
reasons including the reason, that the individual knowingly
1
made a false or misleading statement, or knowingly provided
2
false information; and
3
(c) had the change, revocation, setting aside or superseding
4
occurred on or before the day the ETR payment was paid, the
5
amount of the ETR payment would have been reduced;
6
the amount by which the ETR payment would have been reduced
7
is a debt due to the Commonwealth by the individual.
8
7 Paragraph 74(a)
9
Omit "or clean energy advance", substitute ", clean energy advance or
10
ETR payment".
11
8 Subsection 82(3) (paragraph (a) of the definition of debt)
12
After "71L,", insert "71M,".
13
9 Subsection 93A(6) (at the end of the definition of family
14
assistance payment)
15
Add:
16
; or (g) a payment of ETR payment.
17
10 Subsection 106(3)
18
Omit "or clean energy advance", substitute ", clean energy advance or
19
ETR payment".
20
11 Subsection 109D(4)
21
Omit "or clean energy advance", substitute ", clean energy advance or
22
ETR payment".
23
12 Paragraph 109D(5)(a)
24
Omit "or clean energy advance", substitute ", clean energy advance or
25
ETR payment".
26
13 Section 219TA (at the end of the definition of relevant
27
benefit)
28
Add:
29
; or (m) ETR payment.
30
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 17
Social Security Act 1991
1
14 Paragraph 8(8)(jaa)
2
Omit "or clean energy advance", substitute ", clean energy advance or
3
ETR payment".
4
15 After paragraph 8(8)(yha)
5
Insert:
6
(yhb) ETR payment under the Veterans' Entitlements Act;
7
Social Security (Administration) Act 1999
8
16 Section 123TC
9
Insert:
10
ETR income-managed payment means:
11
(a) ETR payment under the Family Assistance Act; or
12
(b) ETR payment under the Veterans' Entitlements Act.
13
17 After Subdivision DE of Division 5 of Part 3B
14
Insert:
15
Subdivision DF--ETR income-managed payments
16
123XPK Deductions from ETR income-managed payments
17
Scope
18
(1) This section applies if:
19
(a) a person is subject to the income management regime; and
20
(b) an ETR income-managed payment is payable to the person.
21
Deductions from ETR income-managed payments
22
(2) The following provisions have effect:
23
(a) the Secretary must deduct from the payment the deductible
24
portion of the payment;
25
(b) an amount equal to the deductible portion of the payment is
26
credited to the Income Management Record;
27
Schedule 1 ETR payment
Part 1 ETR payment
18 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(c) an amount equal to the deductible portion of the payment is
1
credited to the person's income management account.
2
(3) For the purposes of subsection (2), the deductible portion of an
3
ETR income-managed payment is 100% of the amount of the
4
payment.
5
Veterans' Entitlements Act 1986
6
18 Section 5 (index of definitions)
7
Insert:
8
Military Rehabilitation and Compensation Act
Education and Training Scheme
5Q(1)
19 Paragraph 5H(8)(paa)
9
Omit "or clean energy advance", substitute ", clean energy advance or
10
ETR payment".
11
20 After paragraph 5H(8)(zzah)
12
Insert:
13
(zzai) ETR payment under Part VIIH;
14
21 At the end of subsection 5H(8)
15
Add:
16
; (zzh) a payment under the scheme determined under Part 2 of
17
Schedule 1 to the Family Assistance and Other Legislation
18
Amendment (Schoolkids Bonus Budget Measures) Act 2012.
19
22 Subsection 5Q(1)
20
Insert:
21
Military Rehabilitation and Compensation Act Education and
22
Training Scheme means the scheme determined under section 258
23
of the Military Rehabilitation and Compensation Act 2004.
24
23 After Part VIIG
25
Insert:
26
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 19
Part VIIH--ETR payment
1
Division 1--Eligibility in respect of eligible children
2
118ZZVA Eligibility for ETR payment in respect of a child
3
(1) A person is eligible for an ETR payment if:
4
(a) the whole or part of an education allowance under:
5
(i) section 3.2, 3.3, 3.4, 3.6 or 3.6A of the scheme prepared
6
under section 117; or
7
(ii) section 3.2, 3.3, 3.4 or 3.6 of the Military Rehabilitation
8
and Compensation Act Education and Training Scheme;
9
was paid to the person in respect of a student; and
10
(b) the allowance was in respect of a period that included 8 May
11
2012; and
12
(c) the student was born on or after 1 January 1993; and
13
(d) on 8 May 2012, the student was undertaking primary or
14
secondary education; and
15
(e) the allowance is payable in respect of the student in respect
16
of 8 May 2012; and
17
(f) the person is not, for the purposes of the relevant scheme, an
18
institution or person providing board to the student.
19
(2) A person (the eligible person) is eligible for an ETR payment if:
20
(a) the whole or part of an education allowance under:
21
(i) section 3.4 of the scheme prepared under section 117; or
22
(ii) section 3.4 of the Military Rehabilitation and
23
Compensation Act Education and Training Scheme;
24
was paid to a person (the recipient) in respect of a student;
25
and
26
(b) the allowance was in respect of a period that included 8 May
27
2012; and
28
(c) the student was born on or after 1 January 1993; and
29
(d) on 8 May 2012, the student was undertaking secondary
30
education; and
31
(e) the allowance is payable in respect of the student in respect
32
of 8 May 2012; and
33
Schedule 1 ETR payment
Part 1 ETR payment
20 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(f) the recipient is, for the purposes of the relevant scheme, an
1
institution or person providing board to the student; and
2
(g) the Commission determines that the eligible person is the
3
most appropriate person to be eligible for an ETR payment
4
under this section in respect of the student.
5
118ZZVB Children in respect of whom ETR payment is payable
6
If a person is eligible under section 118ZZVA for ETR payment,
7
each of the following is an eligible child in relation to the person:
8
(a) if the person is eligible under subsection 118ZZVA(1)--the
9
student, or each student, covered by paragraphs
10
118ZZVA(1)(a), (c), (d) and (e);
11
(b) if the person is eligible under subsection 118ZZVA(2)--the
12
student, or each student, covered by paragraphs
13
118ZZVA(2)(a), (c), (d) and (e).
14
118ZZVC Amount of ETR payment
15
Add together the amounts applicable under this section for each
16
eligible child
17
(1) The amount of ETR payment for a person who is eligible under
18
section 118ZZVA is worked out by adding together the amounts
19
applicable under this section for each eligible child.
20
General rule
21
(2) Subject to this section, the amount applicable for an eligible child
22
is:
23
(a) for an eligible child undertaking primary education on 8 May
24
2012--$409; and
25
(b) for an eligible child undertaking secondary education on
26
8 May 2012--$818.
27
Reduced amount for part of education allowance
28
(3)
If:
29
(a) section 118ZZVA applies in circumstances where the person
30
was paid a part (the applicable part) of the allowance
31
concerned in relation to an eligible child; and
32
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 21
(b) that person or another person was paid another part of the
1
allowance concerned in relation to the eligible child;
2
the amount applicable for the eligible child is worked out as
3
follows:
4
Amount of applicable part
Relevant amount
Amount of allowance concerned
×
5
where:
6
relevant amount means:
7
(a) for an eligible child undertaking primary education on 8 May
8
2012--$409; and
9
(b) for an eligible child undertaking secondary education on
10
8 May 2012--$818.
11
Division 2--Other eligibility for ETR payment
12
118ZZVD Eligibility for ETR payment
13
A person is eligible for an ETR payment if:
14
(a) an education allowance under:
15
(i) section 3.3, 3.4, 3.6 or 3.6A of the scheme prepared
16
under section 117; or
17
(ii) 3.3, 3.4 or 3.6 of the Military Rehabilitation and
18
Compensation Act Education and Training Scheme;
19
was paid to the person as a student; and
20
(b) the allowance was in respect of a period that included 8 May
21
2012; and
22
(c) the person was born on or after 1 January 1993; and
23
(d) on 8 May 2012, the person was undertaking secondary
24
education; and
25
(e) the allowance is payable in respect of the person in respect of
26
8 May 2012.
27
118ZZVE Amount of ETR payment
28
The amount of ETR payment for a person who is eligible under
29
section 118ZZVD is $818.
30
Schedule 1 ETR payment
Part 1 ETR payment
22 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Division 3--General
1
118ZZVF General rules
2
More than one entitlement under this Part
3
(1) If an ETR payment under Division 1 in relation to an eligible child
4
(see section 118ZZVB) is paid to a person, no ETR payment under
5
Division 2 can be paid to the eligible child.
6
(2) If an ETR payment under Division 1 in relation to an eligible child
7
(see section 118ZZVB) is paid to a person, no further ETR
8
payment under that Division in relation to that eligible child can be
9
paid to the person.
10
(3) If an ETR payment under Division 2 is paid to a person (the
11
recipient), no ETR payment under Division 1 can be paid to
12
another person in relation to the recipient.
13
(4) If an ETR payment under Division 2 is paid to a person, no further
14
ETR payment under that Division can be paid to the person.
15
More than one entitlement under this Part and family assistance
16
(5) If an ETR payment under Division 1 of Part 7A of the Family
17
Assistance Act in relation to a child is paid to a person, no ETR
18
payment under this Part can be paid:
19
(a) to the person in relation to the same child; or
20
(b) to the child.
21
118ZZVG Claim not required for ETR payment
22
A claim is not required for an ETR payment under this Part.
23
118ZZVH Payment of ETR payment
24
If an individual is eligible for ETR payment under this Part, the
25
Commission must pay the payment to the individual in a single
26
lump sum:
27
(a) on the date that the Commission considers to be the earliest
28
date on which it is reasonably practicable for the payment to
29
be made; and
30
ETR payment Schedule 1
ETR payment Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 23
(b) in such manner as the Commission considers appropriate.
1
118ZZVI Debts arising in respect of ETR payment
2
(1) This section applies in relation to an individual who has been paid
3
an ETR payment (the relevant payment) under this Part.
4
(2) If the individual was eligible for the relevant payment because of
5
subparagraph 118ZZVA(1)(a)(i) or (2)(a)(i) or 118ZZVD(a)(i), a
6
relevant determination is a determination made under paragraph
7
8.1 of the scheme prepared under section 117.
8
(3) If the individual was eligible for the relevant payment because of
9
subparagraph 118ZZVA(1)(a)(ii) or (2)(a)(ii) or 118ZZVD(a)(ii), a
10
relevant determination is a determination made under paragraph
11
8.1 of the Military Rehabilitation and Compensation Act Education
12
and Training Scheme.
13
(4)
If:
14
(a) after the relevant payment was made to the individual, a
15
relevant determination in relation to the individual, at least so
16
far as it relates to 8 May 2012 is or was (however described)
17
changed, revoked, set aside or superseded by another
18
determination; and
19
(b) the decision to change, revoke, set aside or supersede the
20
relevant determination is or was made for the reason, or for
21
reasons including the reason, that the individual knowingly
22
made a false or misleading statement, or knowingly provided
23
false information; and
24
(c) had the change, revocation, setting aside or superseding
25
occurred on or before the day the relevant payment was paid,
26
the relevant payment would not have been made;
27
the amount of the relevant payment is a debt due to the
28
Commonwealth by the individual.
29
(5)
If:
30
(a) after the relevant payment was made to the individual, a
31
relevant determination in relation to the individual, at least so
32
far as it relates to 8 May 2012, is or was (however described)
33
changed, revoked, set aside or superseded by another
34
determination; and
35
Schedule 1 ETR payment
Part 1 ETR payment
24 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(b) the decision to change, revoke, set aside or supersede the
1
relevant determination is or was made for the reason, or for
2
reasons including the reason, that the individual knowingly
3
made a false or misleading statement, or knowingly provided
4
false information; and
5
(c) had the change, revocation, setting aside or superseding
6
occurred on or before the day the relevant payment was paid,
7
the relevant payment would have been reduced;
8
the amount by which the relevant payment would have been
9
reduced is a debt due to the Commonwealth by the individual.
10
(6) The other provisions of this Act under which debts arise do not
11
apply in relation to payments to which this section applies.
12
(7) A debt that arises under this section is a recoverable amount
13
within the meaning of subsection 205(8).
14
15
ETR payment Schedule 1
Administrative scheme for ETR payments Part 2
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 25
Part 2--Administrative scheme for ETR payments
1
24 Administrative scheme for ETR payments
2
(1)
The Minister administering the A New Tax System (Family Assistance)
3
Act 1999 in respect of family tax benefit may, by legislative instrument,
4
determine a scheme under which ETR payments may be made to
5
persons in particular circumstances. The Minister may, by legislative
6
instrument, vary or revoke the scheme.
7
(2)
The scheme may only provide for payments to be made in
8
circumstances:
9
(a) in which the Minister considers that Part 7A of the A New
10
Tax System (Family Assistance) Act 1999 or Part VIIH of the
11
Veterans' Entitlements Act 1986 does not produce
12
appropriate results; and
13
(b) that occur in the financial year starting on 1 July 2011.
14
(3)
Without limiting subitem (1), the scheme may deal with the following:
15
(a) the persons to whom and the circumstances in which
16
payments are to be made;
17
(b) the amount of the payments;
18
(c) what a person has to do to get a payment;
19
(d)
debt
recovery;
20
(e) administrative matters, such as determination of entitlement
21
and how and when payments will be made;
22
(f) the review of decisions made under the scheme (including
23
internal review, review by the Social Security Appeals
24
Tribunal or review by the Administrative Appeals Tribunal).
25
(4)
Payments under the scheme are to be made out of the Consolidated
26
Revenue Fund, which is appropriated accordingly.
27
(5)
A reference in this item to a person includes a reference to an approved
28
care organisation within the meaning of the A New Tax System (Family
29
Assistance) Act 1999.
30
31
Schedule 1 ETR payment
Part 3 Other amendments
26 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Part 3--Other amendments
1
A New Tax System (Family Assistance) (Administration) Act
2
1999
3
25 Subsection 65HA(2)
4
Omit "the basis referred to in subsection 20(1), (2A) or (3)", substitute
5
"an estimated income basis".
6
7
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 27
Schedule 2--Schoolkids bonus
1
Part 1--Main amendments
2
A New Tax System (Family Assistance) Act 1999
3
1 Subsection 3(1)
4
Insert:
5
bonus test day means:
6
(a) 1 January 2013; and
7
(b) 30 June 2013; and
8
(c) each subsequent 1 January; and
9
(d) each subsequent 30 June.
10
2 Subsection 3(1) (at the end of the definition of family
11
assistance)
12
Add:
13
; or (g) schoolkids bonus.
14
3 Subsection 3(1) (after paragraph (b) of the definition of FTB
15
child)
16
Insert:
17
(ba) in relation to schoolkids bonus--has the meaning given in
18
Subdivision A of Division 1 of Part 3; and
19
4 Subsection 3(1)
20
Insert:
21
previous education period:
22
(a) for a bonus test day that is a 1 January--means the period
23
beginning on the previous 1 July and ending on the day
24
before the bonus test day; and
25
(b) for a bonus test day that is a 30 June--means the period
26
beginning on the previous 1 January and ending on the bonus
27
test day.
28
5 Subsection 3(1)
29
Schedule 2 Schoolkids bonus
Part 1 Main amendments
28 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Insert:
1
primary school amount has the meaning given by subsection
2
65A(1).
3
6 Subsection 3(1)
4
Insert:
5
relevant schoolkids bonus child has the meaning given by
6
section 35UB.
7
7 Subsection 3(1)
8
Insert:
9
schoolkids bonus means the payment for which an individual is
10
eligible under Division 1A of Part 3.
11
8 Subsection 3(1)
12
Insert:
13
secondary school amount has the meaning given by subsection
14
65A(2).
15
9 After Division 1 of Part 3
16
Insert:
17
Division 1A--Eligibility for schoolkids bonus
18
Subdivision A--Eligibility for schoolkids bonus in respect of
19
eligible children
20
35UA When an individual is eligible for schoolkids bonus in respect
21
of a child--general
22
FTB
23
(1) An individual is eligible for schoolkids bonus on a bonus test day
24
if:
25
(a) in relation to the bonus test day:
26
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 29
(i) a determination under section 16 or 17 of the Family
1
Assistance Administration Act is in force in respect of
2
the individual as a claimant; or
3
(ii) a determination under section 18 of the Family
4
Assistance Administration Act is in force in respect of
5
the individual because the Secretary is satisfied that the
6
individual is eligible for family tax benefit under
7
section 32 of this Act; and
8
(b) the individual's rate of family tax benefit on the bonus test
9
day, worked out under Division 1 of Part 4 but disregarding
10
reductions (if any) under clause 5 or 25A of Schedule 1,
11
consisted of or included a Part A rate greater than nil; and
12
(c) that rate was worked out taking into account one or more
13
FTB children of the individual who are relevant schoolkids
14
bonus children of the individual for the bonus test day.
15
Note: For
relevant schoolkids bonus child, see section 35UB.
16
Youth allowance
17
(2) An individual (the eligible individual) is eligible for schoolkids
18
bonus on a bonus test day if:
19
(a) the eligible individual has been paid an instalment of youth
20
allowance; and
21
(b) the instalment was in respect of a period that included the
22
bonus test day; and
23
(c) the instalment was of another individual who:
24
(i) on the bonus test day, has turned 16 but is aged under
25
20; and
26
(ii) if the other individual is aged 19 on the bonus test
27
day--turned 19 during the calendar year in which the
28
bonus test day occurs; and
29
(d) on the bonus test day, the other individual was undertaking
30
full-time study in respect of a secondary course (within the
31
meaning of subsection 543A(2AB) of the Social Security Act
32
1991); and
33
(e) youth allowance is payable to the other individual in respect
34
of the bonus test day; and
35
(f) the instalment was paid to the eligible individual:
36
Schedule 2 Schoolkids bonus
Part 1 Main amendments
30 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(i) on behalf of the other individual in accordance with
1
subsection 45(1) of the Social Security (Administration)
2
Act 1999; or
3
(ii) as payment nominee in accordance with Part 3A of the
4
Social Security (Administration) Act 1999.
5
ABSTUDY
6
(3) An individual is eligible for schoolkids bonus on a bonus test day
7
if:
8
(a) the whole or a part of an instalment under the scheme known
9
as the ABSTUDY scheme that includes an amount identified
10
as living allowance was paid in respect of a student; and
11
(b) the instalment was in respect of a period that included the
12
bonus test day; and
13
(c)
the
student:
14
(i) on the bonus test day, has turned 16 but is aged under
15
20; and
16
(ii) if the student is aged 19 on the bonus test day--turned
17
19 during the calendar year in which the bonus test day
18
occurs; and
19
(d) on the bonus test day, the student was undertaking full-time
20
study in respect of a course of education determined, under
21
section 5D of the Student Assistance Act 1973, to be a
22
secondary course for the purposes of that Act; and
23
(e) living allowance is payable under the scheme in respect of
24
the student on the bonus test day; and
25
(f) on the bonus test day, the individual was a parent or guardian
26
of the student; and
27
(g) the individual is either:
28
(i) the parent or guardian to whom the whole or part was
29
paid; or
30
(ii) if no amount of the instalment was paid to a parent or
31
guardian of the student and no amount of the instalment
32
was paid to the student--the parent or guardian with
33
whom the student usually lives who is determined by
34
the Secretary to be the most appropriate parent or
35
guardian to be eligible for schoolkids bonus under this
36
section.
37
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 31
Disability support pension and pensioner education supplement
1
(4) An individual (the eligible individual) is eligible for schoolkids
2
bonus on a bonus test day if:
3
(a) an instalment of disability support pension under Part 2.3 of
4
the Social Security Act 1991 has been paid to the eligible
5
individual; and
6
(b) an instalment of pensioner education supplement under:
7
(i) Part 2.24A of the Social Security Act 1991; or
8
(ii) the scheme known as the ABSTUDY scheme;
9
has been paid (whether or not to the eligible individual); and
10
(c) the instalments referred to in paragraphs (a) and (b) were
11
each in respect of a period that included the bonus test day;
12
and
13
(d) the instalments referred to in paragraphs (a) and (b) were of
14
another individual who:
15
(i) on the bonus test day, has turned 16 but is aged under
16
20; and
17
(ii) if the other individual is aged 19 on the bonus test
18
day--turned 19 during the calendar year in which the
19
bonus test day occurs; and
20
(e) on the bonus test day, the other individual is:
21
(i) if subparagraph (b)(i) applies--undertaking qualifying
22
study (within the meaning of Part 2.24A of the Social
23
Security Act 1991) in respect of a course of education
24
determined, under section 5D of the Student Assistance
25
Act 1973, to be a secondary course for the purposes of
26
the Student Assistance Act 1973; or
27
(ii) if subparagraph (b)(ii) applies--undertaking study in
28
respect of a course of education determined, under
29
section 5D of the Student Assistance Act 1973, to be a
30
secondary course for the purposes of that Act; and
31
(f) disability support pension and the pensioner education
32
supplement are both payable to the other individual in respect
33
of the bonus test day; and
34
(g) the instalment referred to in paragraph (a) was paid to the
35
eligible individual as payment nominee in accordance with
36
Part 3A of the Social Security (Administration) Act 1999.
37
Schedule 2 Schoolkids bonus
Part 1 Main amendments
32 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Education allowance
1
(5) An individual is eligible for schoolkids bonus on a bonus test day
2
if:
3
(a) the whole or a part of an education allowance under:
4
(i) section 3.2, 3.3, 3.4 or 3.6A of the Veterans' Children
5
Education Scheme; or
6
(ii) section 3.2, 3.3 or 3.4 of the Military Rehabilitation and
7
Compensation Act Education and Training Scheme;
8
was paid in respect of a student; and
9
(b) the allowance was in respect of a period that included the
10
bonus test day; and
11
(c)
the
student:
12
(i) on the bonus test day, is aged under 20; and
13
(ii) if the student is aged 19 on the bonus test day--turned
14
19 during the calendar year in which the bonus test day
15
occurs; and
16
(d) on the bonus test day, the student was undertaking:
17
(i) full-time study in respect of a secondary course (within
18
the meaning of subsection 543A(2AB) of the Social
19
Security Act 1991); or
20
(ii) primary education; and
21
(e) the allowance is payable in respect of the student in respect
22
of the bonus test day; and
23
(f) on the bonus test day, the individual was a parent or guardian
24
of the student; and
25
(g) the individual is either:
26
(i) the parent or guardian to whom the whole or part was
27
paid; or
28
(ii) if no amount of the allowance was paid to a parent or
29
guardian of the student and no amount of the allowance
30
was paid to the student--the parent or guardian with
31
whom the student usually lives who is determined by
32
the Secretary to be the most appropriate parent or
33
guardian to be eligible for schoolkids bonus under this
34
section.
35
Schoolkids bonus Schedule 2
Main amendments Part 1
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2012 No. , 2012 33
35UB Relevant schoolkids bonus child
1
FTB children aged under 16--basic rule
2
(1) An FTB child of an individual is a relevant schoolkids bonus child
3
of the individual for a bonus test day if the FTB child:
4
(a) is aged under 16 on the bonus test day; and
5
(b) was, under this section, a relevant schoolkids bonus child of
6
the individual for the most recent bonus test day.
7
Note:
Special rules apply in relation to the bonus test day that is 1 January
8
2013 (see Part 2 of Schedule 2 to the Family Assistance and Other
9
Legislation Amendment (Schoolkids Bonus Budget Measures) Act
10
2012).
11
FTB children aged under 16--Secretary notified etc.
12
(2) An FTB child of an individual is a relevant schoolkids bonus child
13
of the individual for a bonus test day if:
14
(a) on the bonus test day, the FTB child is aged under 16; and
15
(b) at any time before the end of the second income year after the
16
income year in which the bonus test day occurs--the
17
Secretary is notified, or otherwise becomes aware, that:
18
(i) the FTB child participated, or will participate, in a
19
course of primary education on at least one day during
20
the 6-month period beginning on the bonus test day; or
21
(ii) the FTB child undertook, or will undertake, full-time
22
study in respect of a secondary course (within the
23
meaning of subsection 543A(2AB) of the Social
24
Security Act 1991) on at least one day during the
25
6-month period beginning on the bonus test day; or
26
(iii) the FTB child undertook, or will undertake, an eligible
27
activity on at least one day during the 6-month period
28
beginning on the bonus test day.
29
FTB children aged 16 or over
30
(3) An FTB child of an individual is a relevant schoolkids bonus child
31
of the individual for a bonus test day if, on the bonus test day, the
32
FTB child is a senior secondary school child.
33
Schedule 2 Schoolkids bonus
Part 1 Main amendments
34 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Eligible activity
1
(4) For the purposes of this section, eligible activity means study,
2
education or an activity of a kind prescribed in a legislative
3
instrument made by the Minister for the purposes of this
4
subsection.
5
35UC When an individual is eligible for schoolkids bonus in respect
6
of a child--school leaver
7
(1) The Minister may, by legislative instrument, determine that, in
8
circumstances prescribed in the instrument, an individual is eligible
9
under this section for schoolkids bonus on a bonus test day in
10
relation to a child.
11
(2) The circumstances prescribed must relate to circumstances in
12
which the child has, in the previous education period for the bonus
13
test day, completed (within the meaning of the instrument) his or
14
her secondary education.
15
(3) The Minister must not determine that an individual is eligible
16
under this section for schoolkids bonus on a bonus test day in
17
relation to a child unless the child was undertaking primary or
18
secondary education (within the meaning of the instrument) on at
19
least one day in 2012.
20
35UD Children in respect of whom schoolkids bonus is payable
21
FTB children
22
(1) If an individual is eligible under subsection 35UA(1) for
23
schoolkids bonus on a bonus test day, each child who is covered by
24
paragraph 35UA(1)(c) in relation to the individual for the bonus
25
test day, and who:
26
(a) on at least one day in the previous education period for the
27
bonus test day:
28
(i) participated in a course of primary education; or
29
(ii) undertook full-time study in respect of a secondary
30
course (within the meaning of subsection 543A(2AB) of
31
the Social Security Act 1991); or
32
(iii) undertook an eligible activity within the meaning of
33
subsection 35UB(4); or
34
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 35
(b) first participated, or will participate, in a course of primary
1
education on a day in the 6-month period beginning on the
2
bonus test day;
3
is an eligible child in relation to the individual for the bonus test
4
day.
5
Youth allowance
6
(2) If an individual (the eligible individual) is eligible under
7
subsection 35UA(2) for schoolkids bonus on a bonus test day, each
8
other individual who:
9
(a) is covered by paragraphs 35UA(2)(c), (d) and (e) in relation
10
to the individual for the bonus test day; and
11
(b) on at least one day in the previous education period for the
12
bonus test day, undertook full-time study in respect of a
13
secondary course (within the meaning of subsection
14
543A(2AB) of the Social Security Act 1991);
15
is an eligible child in relation to the eligible individual for the
16
bonus test day.
17
ABSTUDY
18
(3) If an individual is eligible under subsection 35UA(3) for
19
schoolkids bonus on a bonus test day, each student who:
20
(a) is covered by paragraphs 35UA(3)(a), (c), (d) and (e) in
21
relation to the individual for the bonus test day; and
22
(b) on at least one day in the previous education period for the
23
bonus test day, undertook full-time study in respect of a
24
course of education determined, under section 5D of the
25
Student Assistance Act 1973, to be a secondary course for the
26
purposes of that Act;
27
is an eligible child in relation to the individual for the bonus test
28
day.
29
Disability support pension and pensioner education supplement
30
(4) If an individual (the eligible individual) is eligible under
31
subsection 35UA(4) for schoolkids bonus on a bonus test day, each
32
other individual who:
33
(a) is covered by paragraphs 35UA(4)(d), (e) and (f) in relation
34
to the individual for the bonus test day; and
35
Schedule 2 Schoolkids bonus
Part 1 Main amendments
36 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(b) on at least one day in the previous education period for the
1
bonus test day:
2
(i) if subparagraph 35UA(4)(b)(i) applies to the other
3
individual--undertook qualifying study (within the
4
meaning of Part 2.24A of the Social Security Act 1991)
5
in respect of a course of education determined, under
6
section 5D of the Student Assistance Act 1973, to be a
7
secondary course for the purposes of the Student
8
Assistance Act 1973; or
9
(ii) if subparagraph 35UA(4)(b)(ii) applies to the other
10
individual--undertook study in respect of a course of
11
education determined, under section 5D of the Student
12
Assistance Act 1973, to be a secondary course for the
13
purposes of that Act;
14
is an eligible child in relation to the eligible individual for the
15
bonus test day.
16
Education allowance
17
(5) If an individual is eligible under subsection 35UA(5) for
18
schoolkids bonus on a bonus test day, each student who is covered
19
by paragraphs 35UA(5)(a), (c), (d) and (e) in relation to the
20
individual for the bonus test day, and who:
21
(a) on at least one day in the previous education period for the
22
bonus test day, undertook:
23
(i) full-time study in respect of a secondary course (within
24
the meaning of subsection 543A(2AB) of the Social
25
Security Act 1991); or
26
(ii) primary education; or
27
(b) first undertook, or will undertake, primary education on a day
28
in the 6-month period beginning on the bonus test day;
29
is an eligible child in relation to the individual for the bonus test
30
day.
31
School leavers
32
(6) If an individual is eligible under section 35UC for schoolkids
33
bonus on a bonus test day, each child in relation to whom the
34
individual is eligible under the instrument made under that section
35
is an eligible child in relation to the individual for the bonus test
36
day.
37
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 37
Subdivision B--Other eligibility for schoolkids bonus
1
35UE When an individual is eligible for schoolkids bonus--general
2
Youth allowance
3
(1) An individual is eligible for schoolkids bonus on a bonus test day
4
if:
5
(a) the individual has been paid an instalment of youth
6
allowance; and
7
(b) the instalment was in respect of a period that included the
8
bonus test day; and
9
(c) the instalment was of the individual; and
10
(d)
the
individual:
11
(i) on the bonus test day, has turned 16 but is aged under
12
20; and
13
(ii) if the individual is aged 19 on the bonus test day--
14
turned 19 during the calendar year in which the bonus
15
test day occurs; and
16
(e) on the bonus test day, the individual was undertaking
17
full-time study in respect of a secondary course (within the
18
meaning of subsection 543A(2AB) of the Social Security Act
19
1991); and
20
(f) on at least one day in the previous education period for the
21
bonus test day, the individual undertook full-time study in
22
respect of a secondary course (within the meaning of
23
subsection 543A(2AB) of the Social Security Act 1991); and
24
(g) youth allowance is payable to the individual in respect of the
25
bonus test day.
26
ABSTUDY
27
(2) An individual is eligible for schoolkids bonus on a bonus test day
28
if:
29
(a) the whole or a part of an instalment under the scheme known
30
as the ABSTUDY scheme that includes an amount identified
31
as living allowance was paid to the individual as a student;
32
and
33
(b) the instalment was in respect of a period that included the
34
bonus test day; and
35
Schedule 2 Schoolkids bonus
Part 1 Main amendments
38 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
(c)
the
individual:
1
(i) on the bonus test day, has turned 16 but is aged under
2
20; and
3
(ii) if the individual is aged 19 on the bonus test day--
4
turned 19 during the calendar year in which the bonus
5
test day occurs; and
6
(d) on the bonus test day, the individual was undertaking
7
full-time study in respect of a course of education
8
determined, under section 5D of the Student Assistance Act
9
1973, to be a secondary course for the purposes of that Act;
10
and
11
(e) on at least one day in the previous education period for the
12
bonus test day, the individual undertook full-time study in
13
respect of a course of education determined, under
14
section 5D of the Student Assistance Act 1973, to be a
15
secondary course for the purposes of that Act; and
16
(f) living allowance is payable under the scheme in respect of
17
the individual on the bonus test day.
18
Disability support pension and pensioner education supplement
19
(3) An individual is eligible for schoolkids bonus on a bonus test day
20
if:
21
(a) an instalment of disability support pension under Part 2.3 of
22
the Social Security Act 1991 has been paid to the individual;
23
and
24
(b) an instalment of pensioner education supplement under:
25
(i) Part 2.24A of the Social Security Act 1991; or
26
(ii) the scheme known as the ABSTUDY scheme;
27
has been paid (whether or not to the individual); and
28
(c) the instalments referred to in paragraphs (a) and (b) were
29
each in respect of a period that included the bonus test day;
30
and
31
(d) the instalments referred to in paragraphs (a) and (b) were of
32
the individual; and
33
(e)
the
individual:
34
(i) on the bonus test day, has turned 16 but is aged under
35
20; and
36
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 39
(ii) if the individual is aged 19 on the bonus test day--
1
turned 19 during the calendar year in which the bonus
2
test day occurs; and
3
(f) on the bonus test day, the individual is:
4
(i) if subparagraph (b)(i) applies--undertaking qualifying
5
study (within the meaning of Part 2.24A of the Social
6
Security Act 1991) in respect of a course of education
7
determined, under section 5D of the Student Assistance
8
Act 1973, to be a secondary course for the purposes of
9
the Student Assistance Act 1973; or
10
(ii) if subparagraph (b)(ii) applies--undertaking study in
11
respect of a course of education determined, under
12
section 5D of the Student Assistance Act 1973, to be a
13
secondary course for the purposes of that Act; and
14
(g) on at least one day in the previous education period for the
15
bonus test day:
16
(i) if subparagraph (b)(i) applies--the individual undertook
17
qualifying study (within the meaning of Part 2.24A of
18
the Social Security Act 1991) in respect of a course of
19
education determined, under section 5D of the Student
20
Assistance Act 1973, to be a secondary course for the
21
purposes of the Student Assistance Act 1973; or
22
(ii) if subparagraph (b)(ii) applies--the individual
23
undertook study in respect of a course of education
24
determined, under section 5D of the Student Assistance
25
Act 1973, to be a secondary course for the purposes of
26
that Act; and
27
(h) disability support pension and the pensioner education
28
supplement are both payable to the individual in respect of
29
the bonus test day.
30
Education allowance
31
(4) An individual is eligible for schoolkids bonus on a bonus test day
32
if:
33
(a) an education allowance under:
34
(i) section 3.3, 3.4, 3.6 or 3.6A of the Veterans' Children
35
Education Scheme; or
36
(ii) section 3.3, 3.4 or 3.6 of the Military Rehabilitation and
37
Compensation Act Education and Training Scheme;
38
Schedule 2 Schoolkids bonus
Part 1 Main amendments
40 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
was paid to the individual as a student; and
1
(b) the allowance was in respect of a period that included the
2
bonus test day; and
3
(c)
the
individual:
4
(i) on the bonus test day, has turned 16 but is aged under
5
20; and
6
(ii) if the individual is aged 19 on the bonus test day--
7
turned 19 during the calendar year in which the bonus
8
test day occurs; and
9
(d) on the bonus test day, the individual was undertaking
10
full-time study in respect of a secondary course (within the
11
meaning of subsection 543A(2AB) of the Social Security Act
12
1991); and
13
(e) on at least one day in the previous education period for the
14
bonus test day, the individual undertook full-time study in
15
respect of a secondary course (within the meaning of
16
subsection 543A(2AB) of the Social Security Act 1991); and
17
(f) the allowance is payable in respect of the individual in
18
respect of the bonus test day.
19
Education allowance--certain section 3.6 cases
20
(5) An individual (the eligible individual) is eligible for schoolkids
21
bonus on a bonus test day if:
22
(a) an education allowance under:
23
(i) section 3.6 of the Veterans' Children Education
24
Scheme; or
25
(ii) section 3.6 of the Military Rehabilitation and
26
Compensation Act Education and Training Scheme;
27
was paid in respect of the eligible individual; and
28
(b) the allowance was in respect of a period that included the
29
bonus test day; and
30
(c) the eligible individual:
31
(i) on the bonus test day, has turned 16 but is aged under
32
20; and
33
(ii) if the eligible individual is aged 19 on the bonus test
34
day--turned 19 during the calendar year in which the
35
bonus test day occurs; and
36
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 41
(d) on the bonus test day, the eligible individual was undertaking
1
full-time study in respect of a secondary course (within the
2
meaning of subsection 543A(2AB) of the Social Security Act
3
1991); and
4
(e) on at least one day in the previous education period for the
5
bonus test day, the eligible individual undertook full-time
6
study in respect of a secondary course (within the meaning of
7
subsection 543A(2AB) of the Social Security Act 1991); and
8
(f) the allowance is payable in respect of the eligible individual
9
in respect of the bonus test day; and
10
(g) the allowance was paid to another individual as an
11
appropriate person (within the meaning of the scheme
12
referred to in subparagraph (a)(i) or (ii)) for the eligible
13
individual.
14
35UF When an individual is eligible for schoolkids bonus--school
15
leaver
16
(1) The Minister may, by legislative instrument, determine that, in
17
circumstances prescribed in the instrument, an individual is eligible
18
under this section for schoolkids bonus on a bonus test day.
19
(2) The circumstances prescribed must relate to circumstances in
20
which the individual has, in the previous education period for the
21
bonus test day, completed (within the meaning of the instrument)
22
his or her secondary education.
23
(3) The Minister must not determine that an individual is eligible
24
under this section in relation to a bonus test day unless:
25
(a)
the
individual:
26
(i) on the bonus test day, has turned 16 but is aged under
27
20; and
28
(ii) if the individual is aged 19 on the bonus test day--
29
turned 19 during the calendar year in which the bonus
30
test day occurs; and
31
(b) the individual was undertaking primary or secondary
32
education (within the meaning of the instrument) on at least
33
one day in 2012.
34
Schedule 2 Schoolkids bonus
Part 1 Main amendments
42 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
35UG Eligibility if death occurs
1
(1) The Secretary may determine that an individual is eligible for
2
schoolkids bonus on a bonus test day if:
3
(a) in relation to the bonus test day, a determination under
4
section 18 of the Family Assistance Administration Act is in
5
force in respect of the individual because the Secretary is
6
satisfied that the individual is eligible for family tax benefit
7
under section 33 of this Act because of the death of another
8
individual; and
9
(b)
either:
10
(i) the other individual was eligible for an amount of
11
schoolkids bonus on the bonus test day, but the other
12
individual died before the amount was paid; or
13
(ii) the Secretary is satisfied that the other individual would
14
have become eligible for an amount of schoolkids bonus
15
on the bonus test day if the other individual had not
16
died.
17
Note:
The amount of the schoolkids bonus for an individual eligible under
18
this section is worked out under section 65F.
19
(2) If the Secretary makes a determination under subsection (1),
20
no-one else is, or can become, eligible for schoolkids bonus
21
because of the death of the other individual.
22
Subdivision C--General rules
23
35UH General rules
24
(1) If schoolkids bonus under Subdivision A in relation to an eligible
25
child (see section 35UD) and a bonus test day is paid to an
26
individual, no schoolkids bonus under Subdivision B can be paid to
27
the eligible child in relation to the bonus test day.
28
(2) If schoolkids bonus under Subdivision A in relation to an eligible
29
child (see section 35UD) and a bonus test day is paid to an
30
individual, no further schoolkids bonus under that Subdivision in
31
relation that eligible child can be paid to the individual in relation
32
to the bonus test day.
33
(3) If schoolkids bonus under Subdivision B is paid to an individual
34
(the recipient) in relation to a bonus test day, no schoolkids bonus
35
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 43
under Subdivision A can be paid to another individual in relation to
1
the recipient and the bonus test day.
2
(4) If schoolkids bonus under Subdivision B is paid to an individual in
3
relation to a bonus test day, no further schoolkids bonus under that
4
Subdivision can be paid to the individual in relation to the bonus
5
test day.
6
(5) This section does not apply to schoolkids bonus paid to an
7
individual under section 35UG.
8
Note:
Payments under section 35UG are dealt with in subsection 35UG(2).
9
10 After Division 1 of Part 4
10
Insert:
11
Division 1A--Schoolkids bonus
12
65A Primary school amount and secondary school amount
13
(1) For the purposes of this Act, the primary school amount is $205.
14
(2) For the purposes of this Act, the secondary school amount is $410.
15
65B Amount of schoolkids bonus--general rule for individuals
16
eligible in relation to a child
17
Add together the amounts applicable under this section for each
18
eligible child
19
(1) If an individual is eligible under subsection 35UA(1), (2), (3) or (4)
20
for schoolkids bonus on a bonus test day, the amount of schoolkids
21
bonus for the individual for the bonus test day is worked out by
22
adding together the amounts applicable under this section for the
23
bonus test day for each child who is, under subsection 35UD(1),
24
(2), (3) or (4), an eligible child in relation to the individual for the
25
bonus test day.
26
Note:
Section 65C deals with individuals eligible under subsection 35UA(5)
27
(education allowance).
28
Schedule 2 Schoolkids bonus
Part 1 Main amendments
44 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
General rule
1
(2) Subject to this section, the amount applicable for the bonus test day
2
(the current bonus test day) for an eligible child is:
3
(a) if the eligible child was aged under 16 on the most recent
4
bonus test day:
5
(i) the primary school amount; or
6
(ii) if subsection (3) or (4) applies to the child for the
7
current bonus test day--the secondary school amount;
8
and
9
(b) if the eligible child was aged 16 or over on the most recent
10
bonus test day--the secondary school amount.
11
Note:
Special rules apply in relation to the bonus test day that is 1 January
12
2013 (see Part 2 of Schedule 2 to the Family Assistance and Other
13
Legislation Amendment (Schoolkids Bonus Budget Measures) Act
14
2012).
15
(3) This subsection applies to an eligible child for the bonus test day if:
16
(a) an amount was applicable under this section in relation to the
17
most recent bonus test day for the eligible child; and
18
(b) the amount was:
19
(i) the secondary school amount; or
20
(ii) an amount worked out under subsection (5) or (6) by
21
calculating a percentage of the secondary school
22
amount.
23
(4) This subsection applies to an eligible child for the bonus test day if,
24
at any time before the end of the second income year after the
25
income year in which the bonus test day occurs, the Secretary is
26
notified, or otherwise becomes aware, that:
27
(a) the eligible child undertook full-time study in respect of a
28
secondary course (within the meaning of subsection
29
543A(2AB) of the Social Security Act 1991) on at least one
30
day during the previous education period for the bonus test
31
day; or
32
(b) the eligible child undertook an eligible activity on at least one
33
day during the previous education period for the bonus test
34
day.
35
Note: For
eligible activity, see subsection (7).
36
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 45
Reduced amount if rate of family tax benefit took account of an
1
individual's shared care percentage
2
(5)
If:
3
(a) the individual is eligible under subsection 35UA(1) in
4
relation to a bonus test day; and
5
(b) the rate referred to in paragraph 35UA(1)(b) on the bonus test
6
day took account of a shared care percentage in relation to an
7
eligible child covered by subsection 35UD(1);
8
the amount applicable for the bonus test day for the eligible child is
9
that percentage of the amount worked out under subsection (2) for
10
the eligible child for the bonus test day.
11
Reduced amount if rate of family tax benefit took account of a
12
section 28 or 29 percentage determination
13
(6)
If:
14
(a) the individual is eligible under subsection 35UA(1) in
15
relation to a bonus test day; and
16
(b) the rate referred to in paragraph 35UA(1)(b) on the bonus test
17
day took account of a determination under section 28 or 29 of
18
a particular percentage in relation to one or more FTB
19
children (being an eligible child or eligible children);
20
the amount applicable for the bonus test day for the eligible child,
21
or for each of those eligible children, is:
22
(c) if subsection (5) also applies in relation to the eligible
23
child--that percentage of the amount worked out under
24
subsection (5) for the eligible child for the bonus test day; or
25
(d) otherwise, the percentage referred to in paragraph (b) of this
26
subsection of the amount worked out under subsection (2) for
27
the eligible child for the bonus test day.
28
Eligible activity
29
(7) For the purposes of this section, eligible activity means study,
30
education or an activity of a kind prescribed in a legislative
31
instrument made by the Minister for the purposes of this
32
subsection.
33
Schedule 2 Schoolkids bonus
Part 1 Main amendments
46 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
65C Amount of schoolkids bonus--individuals eligible in relation to
1
education allowance
2
Add together the amounts applicable under this section for each
3
eligible child
4
(1) The amount of schoolkids bonus for an individual who is eligible
5
under subsection 35UA(5) for schoolkids bonus on a bonus test
6
day is worked out by adding together the amounts applicable under
7
this section for the bonus test day for each child who is, under
8
subsection 35UD(5), an eligible child in relation to the individual
9
for the bonus test day.
10
Applicable amount
11
(2) Subject to this section, the amount applicable for a bonus test day
12
for an eligible child is:
13
(a) if the eligible child is, under subsection 35UD(5), an eligible
14
child in relation to the individual for the most recent bonus
15
test day because an education allowance under:
16
(i) section 3.2 of the Veteran's Children Education
17
Scheme; or
18
(ii) section 3.2 of the Military Rehabilitation and
19
Compensation Act Education and Training scheme;
20
was paid in respect of the eligible child--the primary school
21
amount; or
22
(b) otherwise--the secondary school amount.
23
Reduced amount for part of education allowance
24
(3)
If:
25
(a) subsection 35UA(5) applies in circumstances where the
26
individual was paid a part (the applicable part) of the
27
allowance concerned in relation to an eligible child and a
28
bonus test day; and
29
(b) that individual or another individual was paid another part of
30
the allowance concerned in relation to the eligible child and
31
the bonus test day;
32
the amount applicable for the bonus test day for the eligible child is
33
worked out as follows:
34
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 47
Amount of applicable part
Relevant amount
Amount of allowance concerned
×
1
where:
2
relevant amount means the amount worked out under
3
subsection (2) for the eligible child for the bonus test day.
4
65D Amount of schoolkids bonus--individuals eligible in relation to
5
school leavers
6
(1) If an individual is eligible under section 35UC for schoolkids
7
bonus on a bonus test day, the amount of schoolkids bonus for the
8
individual for the bonus test day is worked out by adding together
9
the amounts applicable under this section for the bonus test day for
10
each child who is, under subsection 35UD(6), an eligible child in
11
relation to the individual for the bonus test day.
12
(2) Subject to this section, the amount applicable for the bonus test day
13
for an eligible child is the secondary school amount.
14
(3) The instrument made under section 35UC may make provision for
15
the amount worked out under subsection (2) of this section for an
16
eligible child for a bonus test day to be varied in accordance with
17
the instrument, in the following circumstances:
18
(a) if a shared care percentage applied in relation to the eligible
19
child;
20
(b) if there is a determination under section 28 or 29 of a
21
particular percentage in relation to the eligible child;
22
(c) circumstances in which the Minister considers it appropriate
23
to vary the amount.
24
(4) If the instrument made under section 35UC provides for the
25
amount worked out under subsection (2) of this section for an
26
eligible child for a bonus test day to be varied, the amount
27
applicable for the bonus test day for the eligible child is the amount
28
as varied.
29
Schedule 2 Schoolkids bonus
Part 1 Main amendments
48 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
65E Amount of schoolkids bonus--individuals eligible under
1
section 35UE or 35UF
2
The amount of schoolkids bonus for an individual who is eligible
3
under section 35UE or 35UF for schoolkids bonus on a bonus test
4
day is the secondary school amount.
5
65F Amount of schoolkids bonus--individuals eligible under
6
section 35UG
7
If the Secretary makes a determination under subsection 35UG(1)
8
that an individual is eligible for schoolkids bonus on a bonus test
9
day, the amount of the schoolkids bonus is the amount referred to
10
in subparagraph 35UG(1)(b)(i) or (ii) (as the case requires).
11
11 Clause 2 of Schedule 4 (table items 17A and 17AAA)
12
Repeal the items, substitute:
13
17AB
primary school amount for
schoolkids bonus
PSA for schoolkids
bonus
[subsection 65A(1)]
17AC
secondary school amount
for schoolkids bonus
SSA for schoolkids
bonus
[subsection 65A(2)]
17AD
Baby bonus
baby bonus
[subsection 66(1)]
17AE
Income limit for baby
bonus
baby bonus income
limit
[paragraphs 36(2)(e),
(3)(f), (4)(d) and (5)(e)]
12 Subclause 3(1) of Schedule 4 (table items 17A and 17AAA)
14
Repeal the items, substitute:
15
17AB PSA
for
schoolkids
bonus
1 July
December
highest
December
quarter
before
reference
quarter (but
not earlier
than
December
quarter
2012)
$1.00
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 49
17AC SSA
for
schoolkids
bonus
1 July
December
highest
December
quarter
before
reference
quarter (but
not earlier
than
December
quarter
2012)
$1.00
17AD baby
bonus 1
July
December
highest
December
quarter
before
reference
quarter (but
not earlier
than
December
quarter
2007)
$1.00
17AE baby
bonus
income limit
1 July
December
highest
December
quarter
before
reference
quarter (but
not earlier
than
December
quarter
2007)
$1.00
A New Tax System (Family Assistance) (Administration) Act
1
1999
2
13 After Division 2 of Part 3
3
Insert:
4
Schedule 2 Schoolkids bonus
Part 1 Main amendments
50 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Division 2A--Schoolkids bonus
1
35F Entitlement to schoolkids bonus
2
If an individual is eligible under Division 1A of Part 3 of the
3
Family Assistance Act for schoolkids bonus on a bonus test day,
4
the individual is entitled to schoolkids bonus on the bonus test day.
5
35G Payment of schoolkids bonus
6
(1) If an individual is entitled to schoolkids bonus on a bonus test day,
7
the Secretary must pay the payment to the individual in a single
8
lump sum:
9
(a) on the date that the Secretary considers to be the earliest date
10
on which it is reasonably practicable for the payment to be
11
made; and
12
(b) in such manner as the Secretary considers appropriate.
13
Note:
The individual does not have to make a claim for the payment.
14
(2) If, on the bonus test day, section 32AA or 32AD prevents the
15
Secretary from making a payment of family tax benefit to the
16
individual, or the individual's partner, worked out on the basis
17
referred to in subsection 20(1), (2A) or (3), the Secretary must not
18
pay the schoolkids bonus to the individual at a time that is earlier
19
than the time family tax benefit is paid to the individual, or the
20
individual's partner, in relation to that bonus test day.
21
14 After paragraph 66(1)(b)
22
Insert:
23
(ba)
schoolkids
bonus;
24
15 Paragraph 71(1)(a)
25
Omit "or single income family supplement", substitute ", single income
26
family supplement or schoolkids bonus".
27
16 Subsection 93A(6) (after paragraph (aa) of the definition of
28
family assistance payment)
29
Insert:
30
(ab) a payment of schoolkids bonus; or
31
Schoolkids bonus Schedule 2
Main amendments Part 1
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 51
17 Section 219TA (after paragraph (c) of the definition of
1
relevant benefit)
2
Insert:
3
(ca) schoolkids bonus; or
4
Social Security (Administration) Act 1999
5
18 Before Subdivision E of Division 5 of Part 3B
6
Insert:
7
Subdivision DG--Schoolkids bonus payments
8
123XPL Deductions from schoolkids bonus payments
9
Scope
10
(1) This section applies if:
11
(a) a person is subject to the income management regime; and
12
(b) a payment of schoolkids bonus under the Family Assistance
13
Act is payable to the person.
14
Deductions from schoolkids bonus
15
(2) The following provisions have effect:
16
(a) the Secretary must deduct from the payment the deductible
17
portion of the payment;
18
(b) an amount equal to the deductible portion of the payment is
19
credited to the Income Management Record;
20
(c) an amount equal to the deductible portion of the payment is
21
credited to the person's income management account.
22
(3) For the purposes of subsection (2), the deductible portion of a
23
payment of schoolkids bonus is 100% of the amount of the
24
payment.
25
26
Schedule 2 Schoolkids bonus
Part 2 Application and transitional provisions
52 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Part 2--Application and transitional provisions
1
19 Application--indexation
2
The amendment of subclause 3(1) of Schedule 4 to the A New Tax
3
System (Family Assistance) Act 1999 made by this Schedule applies in
4
relation to the indexation day that is 1 July 2014 and all later indexation
5
days.
6
20 Application--relevant schoolkids bonus child
7
Subsection 35UB(1) of the A New Tax System (Family Assistance) Act
8
1999 applies in relation to the bonus test day that is 1 January 2013 as if
9
the words "was, under this section, a relevant schoolkids bonus child of
10
the individual for the most recent bonus test day" were omitted, and the
11
words "was born after 1 January 1997 and before 1 August 2007" were
12
substituted.
13
21 Transitional--amount of schoolkids bonus
14
(1)
This item applies if:
15
(a) an eligible child is born after 1 January 1997 and before
16
1 August 2000; and
17
(b) on 1 January 2013, the eligible child's usual place of
18
residence is in New South Wales, Victoria, Tasmania, the
19
Australian Capital Territory or the Northern Territory.
20
(2)
This item also applies if:
21
(a) an eligible child is born after 1 January 1997 and before
22
1 August 1999; and
23
(b) on 1 January 2013, the eligible child's usual place of
24
residence is in Queensland, Western Australia or South
25
Australia.
26
(3)
Section 65B of the A New Tax System (Family Assistance) Act 1999
27
applies in relation to the bonus test day that is 1 January 2013 as if the
28
secondary school amount was the amount applicable under subsection
29
65B(2) in relation to the bonus test day for the eligible child.
30
31
Schoolkids bonus Schedule 2
Other amendments Part 3
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 53
Part 3--Other amendments
1
A New Tax System (Family Assistance) (Administration) Act
2
1999
3
22 Subsection 35G(2)
4
Omit "the basis referred to in subsection 20(1), (2A) or (3)", substitute
5
"an estimated income basis".
6
7
Schedule 3 Other amendments
54 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
Schedule 3--Other amendments
1
2
Income Tax Assessment Act 1997
3
1 Section 11-15 (table item headed "family assistance")
4
After:
5
economic security strategy payment to families ................ 52-150
insert:
6
ETR payment ..................................................................... 52-150
ETR payment, payments under the scheme determined
under Part 2 of Schedule 1 to the Family Assistance
and Other Legislation Amendment (Schoolkids
Bonus Budget Measures) Act 2012 ..............................
52-162
2 Section 11-15 (table item headed "family assistance")
7
After:
8
clean energy advance ......................................................... 52-150
insert:
9
schoolkids bonus ................................................................ 52-150
3 Section 11-15 (table item headed "social security or like
10
payments")
11
After:
12
education entry payment supplement under the Social
Security Act 1991 ..........................................................
52-10
insert:
13
ETR payment under the Veterans' Entitlements Act
1986 ..............................................................................
52-65
ETR payment, payments under the scheme determined
under Part 2 of Schedule 1 to the Family Assistance
and Other Legislation Amendment (Schoolkids
Bonus Budget Measures) Act 2012 ..............................
52-162
4 Section 13-1 (table item headed "education expenses")
14
Repeal the item.
15
5 After paragraph 52-65(1)(d)
16
Insert:
17
Other amendments Schedule 3
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Bill
2012 No. , 2012 55
(da) ETR payments under the Veterans' Entitlements Act 1986; or
1
6 After subsection 52-65(1G)
2
Insert:
3
(1H) ETR payments under Part VIIH of the Veterans' Entitlements Act
4
1986 are exempt from income tax.
5
7 Section 52-75 (after table item 5B)
6
Insert:
7
5C ETR
payment
Part VIIH
Not applicable
8 Section 52-150
8
Omit "or single income family supplement", substitute ", single income
9
family supplement, ETR payment or schoolkids bonus".
10
9 After section 52-160
11
Insert:
12
52-162 ETR payments are exempt
13
Payments under the scheme determined under Part 2 of Schedule 1
14
to the Family Assistance and Other Legislation Amendment
15
(Schoolkids Bonus Budget Measures) Act 2012 are exempt from
16
income tax.
17
10 At the end of section 61-600
18
Add:
19
This tax offset is only available for income years ending before
20
1 July 2011.
21
11 Subsections 61-610(1) and (2)
22
After "an income year", insert "ending before 1 July 2011".
23
12 Application
24
The amendments made by item 11 of this Schedule apply to
25
assessments for the 2011-2012 income year and later income years.
26
Schedule 3 Other amendments
56 Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget
Measures) Bill 2012 No. , 2012
13 Section 67-23 (table item 12)
1
After "Subdivision 61-M", insert "for income years ending before
2
1 July 2011".
3