Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 116

  (1)   This section applies for the purposes of section   110 and paragraph   113(a).

  (2)   Subject to subsection   (5) of this section, this subsection applies to an individual on a day if:

  (a)   in relation to that day, a determination under section   16 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and

  (b)   the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil.

  (3)   Subject to subsection   (5) of this section, this subsection applies to an individual on a day if:

  (a)   in relation to that day, a determination under section   17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and

  (b)   the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and

  (c)   the determination is made as a result of a claim made in:

  (i)   the income year in which that day occurs; or

  (ii)   either of the next 2 income years.

  (4)   Subject to subsection   (5) of this section, this subsection applies to an individual on a day if:

  (a)   in relation to that day, a determination under section   18 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and

  (b)   the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and

  (c)   the determination is made as a result of a claim made in:

  (i)   the income year in which that day occurs; or

  (ii)   a later income year.

Residence requirement

  (5)   Subsection   (2), (3) or (4) does not apply to an individual on a day if the individual does not reside in Australia on that day.