A New Tax System (Family Assistance) Act 1999
1 Subsection 24(1)
Omit "3 years" (wherever occurring), substitute "56 weeks".
2 Paragraph 24(2)(a)
Omit "3 years", substitute "56 weeks".
3 Subsection 24(4)
Omit "3 years", substitute "56 weeks".
4 Paragraph 24(5)(a)
Omit "3 years", substitute "56 weeks".
5 At the end of section 24
Add:
Extension of 56 week period in certain circumstances
(7) The Secretary may extend the 56 week period (the initial period ) referred to in subsection (1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the child mentioned in subsection (1) or (2), or the individual mentioned in subsection (4) or (5), (in each case, the person ) is unable to return to Australia within the initial period because of any of the following events:
(a) a serious accident involving the person or a family member of the person;
(b) a serious illness of the person or a family member of the person;
(c) the hospitalisation of the person or a family member of the person;
(d) the death of a family member of the person;
(e) the person's involvement in custody proceedings in the country in which the person is located;
(f) a legal requirement for the person to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the person);
(g) robbery or serious crime committed against the person or a family member of the person;
(h) a natural disaster in the country in which the person is located;
(i) political or social unrest in the country in which the person is located;
(j) industrial action in the country in which the person is located;
(k) a war in the country in which the person is located.
(8) The Secretary must not extend the initial period under subsection (7) unless:
(a) the event occurred or began during the initial period; and
(b) if the event is political or social unrest, industrial action or war--the person is not willingly involved in, or willingly participating in the event.
(9) The Secretary may extend the 56 week period referred to in subsection (1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that, under the Medical Treatment Overseas Program administered by the Minister who administers the National Health Act 1953 , financial assistance is payable in respect of the absence from Australia of the child mentioned in subsection (1) or (2) or the individual mentioned in subsection (4) or (5).
(10) The Secretary may extend the 56 week period referred to in subsection (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in the subsection is unable to return to Australia within the 56 week period because the individual is:
(a) deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or
(b) deployed outside Australia, for the purpose of capacity-building or peacekeeping functions, as:
(i) a member or a special member of the Australian Federal Police; or
(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979 .
A New Tax System (Family Assistance) (Administration) Act 1999
6 Paragraph 30A(1)(c)
Omit "3 years", substitute "56 weeks".
7 Paragraph 30B(1)(c)
Omit "3 years", substitute "56 weeks".
8 Application provision
The amendments made by items 1 to 7 apply in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
9 Paragraph 46(1)(b)
Omit "3 years", substitute "56 weeks".
10 Subsection 46(2) (heading)
Repeal the heading, substitute:
Effect of a person's return to Australia within 56 weeks
11 Paragraph 46(2)(a)
Omit "3 years", substitute "56 weeks".
12 Subsection 46(3) (heading)
Repeal the heading, substitute:
Effect of a person's return to Australia after 56 weeks
13 At the end of section 46
Add:
Extension of 56 week period for Australian Defence Force and Australian Federal Police deployments
(4) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:
(a) deployed outside Australia as a defence force member, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or
(b) deployed outside Australia, for the purpose of capacity-building or peacekeeping functions, as:
(i) a member or a special member of the Australian Federal Police; or
(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979 .
Extension of 56 week period for events or circumstances prescribed in the PPL rules
(5) The Secretary may extend the 56 week period referred to in subsection (1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:
(a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or
(b) a circumstance prescribed by the PPL rules applies.
14 Application provision
(1) The amendments made by items 9 to 13 apply in relation to a person's eligibility for parental leave pay and dad and partner pay for a child born on or after 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
(2) The following provisions of the Paid Parental Leave Act 2010 apply in relation to this item as if this item were a provision of that Act:
(a) section 275 (which deals with how that Act applies to an adopted child);
(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances);
(c) section 277A (which deals with how that Act applies to claims for dad and partner pay made in prescribed circumstances).
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