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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 22A

Exceptions to the operation of section 22

Exceptions

  (1)   Despite section   22, an individual cannot be an FTB child of another individual (an adult ) in the cases set out in this table:

 

When the individual is not an FTB child of the adult at a particular time

 

If the individual is aged:

then the individual cannot be an FTB child of the adult if:

1

5 or more and less than 16

the adult is the individual's partner, or would be if the individual were over the age of consent applicable in the State or Territory in which the individual lives.

2

16 or more

(b) the adult is the individual's partner; or

(c) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme, unless subsection   (2) applies to the individual.

3

any age

the individual, or someone on behalf of the individual, is, at the particular time, receiving:

(a) a social security pension; or

(b) a social security benefit; or

(c) payments under a program included in the programs known as Labour Market Programs.

Interaction with ABSTUDY

  (2)   This subsection applies to an individual if:

  (a)   the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under the ABSTUDY scheme; and

  (b)   the payments are being paid on the basis that the individual:

  (i)   is undertaking full - time study at a secondary school (within the meaning of the Student Assistance Act 1973 ); and

  (ii)   is, in accordance with the ABSTUDY scheme, a student approved to live away from home; and

  (iii)   is boarding away from home for the purposes of attending the school.

Note:   For undertaking full - time study , see subsection   3(1).



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