Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Paragraph 22(6)(a)
Omit "has turned 21 but is aged under 25", substitute "is aged 21".
Note: The heading to subsection 22(6) is altered by omitting " 21-24 " and substituting " 21 ".
2 Paragraph 31(3)(a)
Repeal the paragraph, substitute:
(a) if the child was aged 21 and undertaking full-time study when the child died--any day on which the child would have been aged 22 if the child had not died; or
3 Subparagraph 34(1)(a)(iii)
Omit "has turned 21 but is aged under 25", substitute "is aged 21".
4 Paragraph 65(2)(a)
Repeal the paragraph, substitute:
(a) where the child was aged 21 and undertaking full-time study when the child died--the child would have been aged 22 on that day if the child had not died; or
5 Clause 7 of Schedule 1 (table item 5, column 1)
Omit "25", substitute "22".
6 Application and saving provisions
(1) The amendments made by this Schedule apply for the purposes of working out whether family tax benefit, and how much family tax benefit, is payable for a day that is on or after 1 January 2012.
(2) However, those amendments do not affect the payability to an individual (the adult ) or approved care organisation of family tax benefit for another individual (the child ) who is described in subitem (3) for a day in the period described in subitem (4).
(3) Subitem (2) applies if immediately before 1 January 2012, the child:
(a) had turned 22 but was aged under 25; and
(b) was enrolled in, and undertaking, a course of full-time study; and
(c) was either an FTB child of the adult or a client of the approved care organisation for the purposes of paragraph 34(1)(b) of the A New Tax System (Family Assistance) Act 1999 .
Note: Subsection 34(3) of the A New Tax System (Family Assistance) Act 1999 affects who is a client of an approved care organisation for the purposes of paragraph 34(1)(b) of that Act.
(4) The period starts on 1 January 2012 and ends when the child either stops being enrolled in that course or stops undertaking that course.