Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 3(1)
Insert:
"current education period" :
(a) for a bonus test day that is a 1 January--means the period beginning on the bonus test day and ending on the next 30 June; and
(b) for a bonus test day that is a 30 June--means the period beginning on the day after the bonus test day and ending on the next 31 December.
2 Subparagraph 35UA(2)(c)(i)
Omit "has turned 16 but".
3 Paragraph 35UA(2)(d)
Repeal the paragraph, substitute:
(d) on the bonus test day:
(i) the other individual is undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(ii) the other individual is undertaking an eligible activity (see subsection (6)); and
4 Paragraph 35UA(3)(d)
Repeal the paragraph, substitute:
(d) on the bonus test day:
(i) the student is participating in a course of primary education; or
(ii) the student is undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; or
(iii) the student is undertaking an eligible activity (see subsection (6)); and
5 Subsection 35UA(4) (heading)
Repeal the heading, substitute:
Disability support pension, carer payment or parenting payment
6 Paragraph 35UA(4)(a)
After " 1991 ", insert ", of carer payment under Part 2.5 of that Act or of parenting payment under Part 2.10 of that Act".
7 Paragraph 35UA(4)(b)
Repeal the paragraph.
8 Paragraph 35UA(4)(c)
Repeal the paragraph, substitute:
(c) the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; and
9 Paragraph 35UA(4)(d)
Omit "instalments referred to in paragraphs (a) and (b) were", substitute "instalment referred to in paragraph (a) was".
10 Subparagraph 35UA(4)(d)(i)
Omit "has turned 16 but".
11 Paragraph 35UA(4)(e)
Repeal the paragraph, substitute:
(e) on the bonus test day:
(i) the other individual is participating in a course of primary education; or
(ii) the other individual satisfies the secondary study test within the meaning of section 35UI; or
(iii) the other individual is undertaking an eligible activity (see subsection (6)); and
12 Paragraph 35UA(4)(f)
Omit "disability support pension and the pensioner education supplement are both", substitute "the pension or payment referred to in paragraph (a) is".
13 After subsection 35UA(4)
Insert:
Special benefit
(4A) An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:
(a) an instalment of special benefit under Part 2.15 of the Social Security Act 1991 has been paid to the eligible individual; and
(b) the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; and
(c) the instalment referred to in paragraph (a) was of another individual who:
(i) on the bonus test day, is aged under 20; and
(ii) if the other individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(d) at any time before the end of the period of 13 weeks beginning on the bonus test day, the Secretary is notified, or otherwise becomes aware, that on at least one day in the current education period for the bonus test day:
(i) the other individual participated, or will participate, in a course of primary education; or
(ii) the other individual satisfied, or will satisfy, the secondary study test within the meaning of section 35UI; or
(iii) the other individual undertook, or will undertake, an eligible activity (see subsection (6)); and
(e) the benefit referred to in paragraph (a) is payable to the other individual in respect of the bonus test day; and
(f) the instalment referred to in paragraph (a) was paid to the eligible individual as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 .
14 Paragraph 35UA(5)(d)
Repeal the paragraph, substitute:
(d) on the bonus test day, the student is undertaking primary or secondary education; and
15 At the end of section 35UA
Add:
Eligible activity
(6) For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.
16 Subparagraphs 35UB(2)(b)(i), (ii) and (iii)
Omit "6-month period beginning on", substitute "current education period for".
17 Paragraph 35UD(1)(b)
Repeal the paragraph, substitute:
(b) on a day in the current education period for the bonus test day:
(i) participated, or will participate, for the first time in a course of primary education; or
(ii) undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UB(4);
18 Paragraph 35UD(2)(a)
Omit "individual", substitute "eligible individual".
19 Paragraph 35UD(2)(b)
Repeal the paragraph, substitute:
(b) on at least one day in the previous education period for the bonus test day:
(i) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(ii) undertook an eligible activity within the meaning of subsection 35UA(6);
20 Paragraph 35UD(3)(b)
Repeal the paragraph, substitute:
(b) on at least one day in the previous education period for the bonus test day:
(i) participated in a course of primary education; or
(ii) undertook full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; or
(iii) undertook an eligible activity within the meaning of subsection 35UA(6);
21 Subsection 35UD(4) (heading)
Repeal the heading, substitute:
Disability support pension, carer payment or parenting payment
22 Paragraph 35UD(4)(a)
Omit "individual", substitute "eligible individual".
23 Paragraph 35UD(4)(b)
Repeal the paragraph, substitute:
(b) on at least one day in the previous education period for the bonus test day:
(i) participated in a course of primary education; or
(ii) satisfied the secondary study test within the meaning of section 35UI; or
(iii) undertook an eligible activity within the meaning of subsection 35UA(6);
24 After subsection 35UD(4)
Insert:
Special benefit
(4A) If an individual (the eligible individual ) is eligible under subsection 35UA(4A) for schoolkids bonus on a bonus test day, each other individual who is covered by paragraphs 35UA(4A)(c), (d) and (e) in relation to the eligible individual for the bonus test day and who:
(a) on at least one day in the previous education period for the bonus test day:
(i) participated in a course of primary education; or
(ii) satisfied the secondary study test within the meaning of section 35UI; or
(iii) undertook an eligible activity within the meaning of subsection 35UA(6); or
(b) on a day in the current education period for the bonus test day:
(i) participated, or will participate, for the first time in a course of primary education; or
(ii) undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UA(6);
is an eligible child in relation to the eligible individual for the bonus test day.
25 Paragraphs 35UD(5)(a) and (b)
Repeal the paragraphs, substitute:
(a) on at least one day in the previous education period for the bonus test day, undertook primary or secondary education; or
(b) on at least one day during the current education period for the bonus test day, undertook, or will undertake, for the first time primary education;
26 Subparagraph 35UE(1)(d)(i)
Omit "has turned 16 but".
27 Paragraphs 35UE(1)(e) and (f)
Repeal the paragraphs, substitute:
(e) on the bonus test day:
(i) the individual is undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(ii) the individual is undertaking an eligible activity (see subsection (6)); and
(f) on at least one day in the previous education period for the bonus test day:
(i) the individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(ii) the individual undertook an eligible activity (see subsection (6)); and
28 Subparagraph 35UE(2)(c)(i)
Omit "has turned 16 but".
29 After subparagraph 35UE(2)(c)(i)
Insert:
(ia) if the individual is aged under 16 on the bonus test day--has, under the ABSTUDY scheme, independent status; and
30 Paragraphs 35UE(2)(d) and (e)
Repeal the paragraphs, substitute:
(d) on the bonus test day:
(i) the individual is participating in a course of primary education; or
(ii) the individual is undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; or
(iii) the individual is undertaking an eligible activity (see subsection (6)); and
(e) on at least one day in the previous education period for the bonus test day:
(i) the individual participated in a course of primary education; or
(ii) the individual undertook full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; or
(iii) the individual undertook an eligible activity (see subsection (6)); and
31 Subsection 35UE(3) (heading)
Repeal the heading, substitute:
Disability support pension, carer payment, parenting payment or special benefit
32 Paragraph 35UE(3)(a)
After " 1991 ", insert ", of carer payment under Part 2.5 of that Act, of parenting payment under Part 2.10 of that Act or of special benefit under Part 2.15 of that Act".
33 Paragraph 35UE(3)(b)
Repeal the paragraph.
34 Paragraph 35UE(3)(c)
Repeal the paragraph, substitute:
(c) the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; and
35 Paragraph 35UE(3)(d)
Omit "instalments referred to in paragraphs (a) and (b) were", substitute "instalment referred to in paragraph (a) was".
36 Subparagraph 35UE(3)(e)(i)
Omit "has turned 16 but".
37 Paragraphs 35UE(3)(f) and (g)
Repeal the paragraphs, substitute:
(f) on the bonus test day:
(i) the individual is participating in a course of primary education; or
(ii) the individual satisfies the secondary study test within the meaning of section 35UI; or
(iii) the individual is undertaking an eligible activity (see subsection (6)); and
(g) on at least one day in the previous education period for the bonus test day:
(i) the individual participated in a course of primary education; or
(ii) the individual satisfied the secondary study test within the meaning of section 35UI; or
(iii) the individual undertook an eligible activity (see subsection (6)); and
38 Paragraph 35UE(3)(h)
Omit "disability support pension and the pensioner education supplement are both", substitute "the pension, payment or benefit referred to in paragraph (a) is".
39 Subparagraph 35UE(4)(a)(i)
Omit ", 3.6".
40 Subparagraph 35UE(4)(a)(ii)
Omit ", 3.4 or 3.6", substitute "or 3.4".
41 Paragraphs 35UE(4)(d) and (e)
Repeal the paragraphs, substitute:
(d) on the bonus test day, the individual is undertaking secondary education; and
(e) on at least one day in the previous education period for the bonus test day, the individual undertook secondary education; and
42 Subsection 35UE(5) (heading)
Repeal the heading.
43 Subparagraph 35UE(5)(c)(i)
Omit "has turned 16 but".
44 Paragraphs 35UE(5)(d) and (e)
Repeal the paragraphs, substitute:
(d) on the bonus test day, the eligible individual is undertaking secondary education; and
(e) on at least one day in the previous education period for the bonus test day, the eligible individual undertook secondary education; and
45 Paragraph 35UE(5)(g)
Repeal the paragraph, substitute:
(g) the allowance was paid:
(i) to the eligible individual as a student; or
(ii) to another individual as an appropriate person (within the meaning of the scheme referred to in subparagraph (a)(i) or (ii)) for the eligible individual.
46 At the end of section 35UE
Add:
Eligible activity
(6) For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.
47 Subsection 35UF(3)
Repeal the subsection, substitute:
(3) The Minister must not determine that an individual is eligible under this section for schoolkids bonus on a bonus test day unless the individual was undertaking primary or secondary education (within the meaning of the instrument) on at least one day in 2012.
48 Subsection 35UH(2)
Omit "relation that", substitute "relation to that".
49 At the end of Subdivision C of Division 1A of Part 3
Add:
(1) This section sets out when an individual satisfies the secondary study test on a day (the relevant day ) that:
(a) is a bonus test day; or
(b) is in the current education period for a bonus test day; or
(c) is in the previous education period for a bonus test day.
(2) The individual satisfies the secondary study test on the relevant day if, on that day, the individual is undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ).
(3) If the following apply:
(a) an instalment of pensioner education supplement under Part 2.24A of the Social Security Act 1991 , or under the scheme known as the ABSTUDY scheme, has been paid in respect of the individual in respect of a period that included the bonus test day;
(b) the supplement is payable to the individual in respect of the bonus test day;
the individual satisfies the secondary study test on the relevant day if, on that day, the individual is undertaking study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act.
50 Subsection 65B(1)
Omit "or (4)" (wherever occurring), substitute ", (4) or (4A)".
51 Subsection 65B(2)
Omit "(the current bonus test day )".
52 Paragraph 65B(2)(a)
Omit "most recent".
53 Subparagraph 65B(2)(a)(ii)
Omit "or (4)", substitute ", (4), (4A) or (4B)".
54 Subparagraph 65B(2)(a)(ii)
Omit "current".
55 Paragraph 65B(2)(b)
Omit "most recent".
56 Subsection 65B(4)
Repeal the subsection, substitute:
(4) For an eligible child under subsection 35UD(1), this subsection applies to the eligible child for the bonus test day if, at any time before the end of the second income year after the income year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:
(a) the eligible child:
(i) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the current education period for the bonus test day; or
(b) the eligible child:
(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
Note: For eligible activity , see subsection (7).
(4A) For an eligible child under subsection 35UD(2), this subsection applies to the eligible child for the bonus test day if, at any time before the end of the period of 13 weeks beginning on the bonus test day, the Secretary is notified, or otherwise becomes aware, that:
(a) the eligible child:
(i) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the current education period for the bonus test day; or
(b) the eligible child:
(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
Note: For eligible activity , see subsection (7).
(4B) For an eligible child under subsection 35UD(4) or (4A), this subsection applies to the eligible child for the bonus test day if, at any time before the end of the period of 13 weeks beginning on the bonus test day, the Secretary is notified, or otherwise becomes aware, that:
(a) the eligible child:
(i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or
(ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or
(b) the eligible child:
(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
Note: For eligible activity , see subsection (7).
57 Paragraph 65C(2)(a)
Omit "most recent".
58 Subparagraph 65C(2)(a)(ii)
Omit "scheme", substitute "Scheme".
59 Section 65E
Repeal the section, substitute:
65E Amount of schoolkids bonus--individuals eligible under subsection 35UE(1), (2) or (3)
(1) If an individual is eligible under subsection 35UE(1), (2) or (3) for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is:
(a) if the individual was aged under 16 on the bonus test day:
(i) the primary school amount; or
(ii) if subsection (2) or (3) applies to the individual for the bonus test day--the secondary school amount; and
(b) if the individual was aged 16 or over on the bonus test day--the secondary school amount.
(2) This subsection applies to an individual for the bonus test day if:
(a) an amount was applicable under this section in relation to the most recent bonus test day for the individual; and
(b) the amount was the secondary school amount.
(3) This subsection applies to an individual for the bonus test day if, at any time before the end of the period of 13 weeks beginning on the bonus test day, the Secretary is notified, or otherwise becomes aware, that:
(a) if the individual is eligible under subsection 35UE(1) for schoolkids bonus on the bonus test day--the individual:
(i) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the current education period for the bonus test day; or
(b) if the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day--the individual:
(i) undertook full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act on at least one day during the current education period for the bonus test day; or
(c) if the individual is eligible under subsection 35UE(3) for schoolkids bonus on the bonus test day--the individual:
(i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or
(ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or
(d) in any case--the individual:
(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
Eligible activity
(4) For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.
65EA Amount of schoolkids bonus--individuals eligible under subsection 35UE(4) or (5)
The amount of schoolkids bonus for an individual who is eligible under subsection 35UE(4) or (5) for schoolkids bonus on a bonus test day is the secondary school amount.
65EB Amount of schoolkids bonus--individuals eligible under section 35UF
(1) Subject to this section, the amount of schoolkids bonus for an individual who is eligible under section 35UF for schoolkids bonus on a bonus test day is the secondary school amount.
(2) The instrument made under section 35UF may make provision for the amount worked out under subsection (1) of this section for that day to be varied in the circumstances specified in the instrument.
(3) If the instrument made under section 35UF provides for the amount worked out under subsection (1) of this section for a bonus test day to be varied, the amount applicable for that day is the amount as varied.
A New Tax System (Family Assistance) (Administration) Act 1999
60 At the end of section 221
Add:
(5) The Secretary may delegate to an APS employee in the Department administered by the Minister administering the Veterans' Entitlements Act 1986 all or any of the powers of the Secretary under the family assistance law that relate to the schoolkids bonus, to the extent that eligibility for that bonus is because of a payment of an education allowance under:
(a) the Veterans' Children Education Scheme; or
(b) the Military Rehabilitation and Compensation Act Education and Training Scheme.
Note: The expression APS employee is defined in section 2B of the Acts Interpretation Act 1901 .
61 After paragraph 8(8)(jab)
Insert:
(jaba) a payment under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 ;
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