Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 3(1)
Insert:
"studying overseas full-time" : see section 3C.
2 At the end of Division 1 of Part 2
Add:
3C Meaning of studying overseas full-time
For the purposes of this Act, studying overseas full-time has the meaning given by a legislative instrument made by the Minister for the purposes of this section.
3 At the end of subsection 17B(1)
Add:
; or (c) the individual is studying overseas full-time in a way that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education.
4 Subsection 17B(4)
Omit "either or both", substitute "one or more".
5 After paragraph 17B(4)(a)
Insert:
(aa) paragraph (1)(c);
6 Subsection 17B(5)
Omit "paragraph (1)(b) or (2)(c)", substitute "paragraph (1)(b) or (c) or (2)(c)".
7 At the end of paragraph 22(6)(d)
Add "or is studying overseas full-time".
Note: The heading to subsection 22(6) is altered by adding at the end " or studying overseas full-time ".
8 Subsection 22A(1) (paragraph (a) of the cell at table item 1, column headed "then the individual cannot be an FTB child of the adult if:")
Repeal the paragraph, substitute:
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(a) none of the following subparagraphs applies: (i) the individual is undertaking full-time study; (ii) the individual is studying overseas full-time; (iii) the individual is undertaking primary education; and the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (2)); or |
9 Paragraph 31(3)(a)
After "undertaking full-time study", insert "or was studying overseas full-time".
10 Subparagraph 34(1)(a)(iii)
After "undertaking full-time study", insert "or is studying overseas full-time".
11 Subsection 35(1) (paragraph (a) of the cell at table item 1, column headed "then the approved care organisation is not eligible for family tax benefit in respect of the individual if:")
Repeal the paragraph, substitute:
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(a) none of the following subparagraphs applies: (i) the individual is undertaking full-time study; (ii) the individual is studying overseas full-time; (iii) the individual is undertaking primary education; and |
12 Paragraph 65(2)(a)
After "undertaking full-time study", insert "or was studying overseas full-time".
13 Paragraph 29(3)(a) of Schedule 1
After "undertaking full-time study", insert "or is studying overseas full-time".
14 Subparagraph 36(2)(b)(i) of Schedule 1
After "undertaking full-time study", insert "or is studying overseas full-time".
15 Subparagraph 36(2)(b)(ii) of Schedule 1
After "undertaking full-time study", insert "or are studying overseas full-time".
A New Tax System (Family Assistance) (Administration) Act 1999
16 Paragraph 32K(1)(b)
Repeal the paragraph, substitute:
(b) none of the following subparagraphs applies:
(i) the other individual is undertaking full-time study;
(ii) the other individual is studying overseas full-time;
(iii) the other individual is undertaking primary education;
17 Application
(1) The amendments made by items 3 to 8, 10, 11 and 13 to 16 apply in relation to working out an individual's or approved care organisation's entitlement (if any) to family tax benefit in respect of days occurring on or after the commencement of those items.
(2) The amendments made by items 9 and 12 apply in relation to deaths occurring on or after the commencement of those items.