Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 3(1) (paragraph (b) of the definition of receiving )
After "50T of the Family Assistance Administration Act", insert ", section 61A of this Act".
2 Subsection 3(1) (subparagraph (b)(i) of the definition of receiving )
After "those", insert "sections and".
3 After section 61
Insert:
61A FTB Part A supplement to be disregarded unless health check requirement satisfied
Parents of FTB children
(1) If:
(a) an individual has an FTB child who turned 4 in an income year; and
(b) the following apply in relation to one or more days (each of which is an applicable day ) in that income year:
(i) the child is an FTB child of the individual;
(ii) the individual, or the individual's partner, is a parent of the child;
(iii) the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement;
then the Secretary must disregard clause 38A of Schedule 1 in relation to the individual, the FTB child and each applicable day unless:
(c) at any time before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:
(i) the FTB child meets the health check requirement (see subsection (4));
(ii) the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);
(iii) the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);
(iv) special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement; and
(d) at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that second income year.
Other FTB recipients
(2) If:
(a) an individual has an FTB child who turned 4 in an income year; and
(b) the following apply in relation to one or more days (each of which is an applicable day ) in that income year:
(i) the child is an FTB child of the individual;
(ii) neither the individual, nor the individual's partner, is a parent of the child;
(iii) the individual, or the individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement; and
(c) the total number of applicable days in that income year is at least 182 days; and
(d) one of the applicable days is the last day of that income year;
then the Secretary must disregard clause 38A of Schedule 1 in relation to the individual, the FTB child and each applicable day unless:
(e) at any time before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that one of the following subparagraphs applies:
(i) the FTB child meets the health check requirement (see subsection (4));
(ii) the FTB child is in a class exempted from the health check requirement by a determination under subsection (6);
(iii) the FTB child is in a class that is taken to meet the health check requirement by a determination under subsection (7);
(iv) special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement; and
(f) at any time, the Secretary is satisfied that one of those subparagraphs applied before the end of that second income year.
Exception
(3) However, subsection (1) or (2) does not apply if the FTB child dies before the end of the second income year after the income year in which the child turned 4.
Health check requirement
(4) For the purposes of this section, the health check requirement for a child is that the child must meet the requirements specified in an instrument under subsection (5).
(5) The Minister may, by legislative instrument, specify requirements relating to the health of children for the purposes of subsection (4).
Exempt class of children
(6) The Minister may, by legislative instrument, determine that children included in a specified class are exempt from the health check requirement.
Children taken to meet health check requirement
(7) The Minister may, by legislative instrument, determine that children included in a specified class are taken to meet the health check requirement.
Relationship with section 32A of the Family Assistance Administration Act
(8) This section does not limit section 32A of the Family Assistance Administration Act (about disregarding the FTB Part A supplement until the reconciliation conditions are satisfied).
Definition of parent
(9) In this section:
"parent" includes an adoptive parent and a relationship parent.
4 Application
The amendment made by item 3 applies in relation to the 2011-12 income year and later income years.
A New Tax System (Family Assistance) (Administration) Act 1999
5 Subsection 107(1)
Omit "subsection (3)", substitute "subsections (3), (3A) and (3B)".
6 After subsection 107(3)
Insert:
(3A) Subsection (1) does not limit the date of effect of a review decision, in respect of an original decision that relates to the payment to a person of family tax benefit by instalment, if the following apply:
(a) under section 61A of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person, an FTB child of the person and a day;
(b) the review is undertaken because:
(i) before the end of the second income year after the income year in which the FTB child turned 4, the Secretary becomes aware of information suggesting that section 61A of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day; and
(ii) at any time, the Secretary is satisfied that section 61A of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day.
(3B) Subsection (1) does not limit the date of effect of a review decision, in respect of an original decision that relates to the payment to a person of family tax benefit by instalment, if the review is undertaken because of subsection 61A(1) or (2) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61A(3) of that Act.
7 At the end of subsection 109D(4)
Add:
; or (d) the family assistance is family tax benefit and the following apply:
(i) under section 61A of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person, an FTB child of the person and a day;
(ii) the Secretary is satisfied the application for review is made because the person considers that section 61A of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day;
(iii) the application for review is made before the end of the second income year after the income year in which that FTB child turned 4; or
(e) the family assistance is family tax benefit and the application for review is made because of subsection 61A(1) or (2) of the Family Assistance Act not applying in relation to the person because of the operation of subsection 61A(3) of that Act.
8 At the end of subsection 109E(3)
Add:
; or (d) the following apply:
(i) under section 61A of the Family Assistance Act, the Secretary disregarded clause 38A of Schedule 1 to that Act in relation to the person mentioned in paragraph (1)(a) of this section, an FTB child of the person and a day;
(ii) the Secretary is satisfied the application for review is made because the person considers that section 61A of that Act does not prevent that clause being taken into account in relation to that person, that FTB child and that day;
(iii) the application for review is made before the end of the second income year after the income year in which that FTB child turned 4; or
(e) the application for review is made because of subsection 61A(1) or (2) of the Family Assistance Act not applying in relation to the person mentioned in paragraph (1)(a) of this section because of the operation of subsection 61A(3) of that Act.