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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 102A

When is an individual entitled to an ETR payment in respect of a child?

FTB

  (1)   An individual (the entitled individual ) is entitled to an ETR payment if:

  (a)   in relation to 8   May 2012:

  (i)   a determination under section   16 or 17 of the Family Assistance Administration Act is in force in respect of the entitled individual as a claimant; or

  (ii)   a determination under section   18 of the Family Assistance Administration Act is in force in respect of the entitled individual because the Secretary is satisfied that the entitled individual is eligible for family tax benefit under section   32 of this Act; and

  (b)   the entitled individual's rate of family tax benefit on that day, worked out under Division   1 of Part   4 but disregarding reductions (if any) under clause   5 or 25A of Schedule   1, consisted of or included a Part A rate greater than nil; and

  (c)   that rate was worked out taking into account one or more FTB children of the entitled individual who were born:

  (i)   on or after 1   January 1993; and

  (ii)   on or before 31   July 2007; and

  (d)   if, on 8   May 2012, an FTB child to whom paragraph   (c) applies is at least 16--the FTB child is a senior secondary school child.

Youth allowance

  (2)   An individual (the entitled individual ) is entitled to an ETR payment if:

  (a)   the entitled individual has been paid an instalment of youth allowance; and

  (b)   the instalment was in respect of a period that included 8   May 2012; and

  (c)   the instalment was of another individual who was born:

  (i)   on or after 1   January 1993; and

  (ii)   on or before 8   May 1996; and

  (d)   on 8   May 2012, the other individual was undertaking full - time study in respect of a secondary course (within the meaning of subsection   543A(2AB) of the Social Security Act 1991 ); and

  (e)   youth allowance is payable to the other individual in respect of 8   May 2012; and

  (f)   the instalment was paid to the entitled individual:

  (i)   on behalf of the other individual in accordance with subsection   45(1) of the Social Security (Administration) Act 1999 ; or

  (ii)   as payment nominee in accordance with Part   3A of the Social Security (Administration) Act 1999 .

ABSTUDY

  (3)   An individual (the entitled individual ) is entitled to an ETR payment if:

  (a)   the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid in respect of a student; and

  (b)   the instalment was in respect of a period that included 8   May 2012; and

  (c)   the student was born:

  (i)   on or after 1   January 1993; and

  (ii)   on or before 8   May 1996; and

  (d)   on 8   May 2012, the student was 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; and

  (e)   living allowance is payable under the scheme in respect of the student on 8   May 2012; and

  (f)   on 8   May 2012, the entitled individual was a parent or guardian of the student; and

  (g)   the entitled individual is either:

  (i)   the parent or guardian to whom the whole or part was paid; or

  (ii)   if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student--the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be entitled to an ETR payment under this section.

Disability support pension and pensioner education supplement

  (4)   An individual (the entitled individual ) is entitled to an ETR payment if:

  (a)   an instalment of disability support pension under Part   2.3 of the Social Security Act 1991 has been paid to the entitled individual; and

  (b)   an instalment of pensioner education supplement under:

  (i)   Part   2.24A of the Social Security Act 1991 ; or

  (ii)   the scheme known as the ABSTUDY scheme;

    has been paid (whether or not to the entitled individual); and

  (c)   the instalments referred to in paragraphs   (a) and (b) were each in respect of a period that included 8   May 2012; and

  (d)   the instalments referred to in paragraphs   (a) and (b) were of another individual who was born:

  (i)   on or after 1   January 1993; and

  (ii)   on or before 8   May 1996; and

  (e)   on 8   May 2012, the other individual is:

  (i)   if subparagraph   (b)(i) applies--undertaking qualifying study (within the meaning of Part   2.24A of the Social Security Act 1991 ) 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 the Student Assistance Act 1973 ; or

  (ii)   if subparagraph   (b)(ii) applies--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; and

  (f)   disability support pension and the pensioner education supplement are both payable to the other individual in respect of 8   May 2012; and

  (g)   the instalment referred to in paragraph   (a) was paid to the entitled individual as payment nominee in accordance with Part   3A of the Social Security (Administration) Act 1999 .



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