Absence from Australia of FTB or regular care child
(1) If:
(a) any of the following applies:
(i) an FTB child leaves Australia;
(ii) a child born outside Australia is an FTB child at birth;
(iii) a regular care child leaves Australia;
(iv) a child born outside Australia is a regular care child at birth; and
(b) the child continues to be absent from Australia for more than 6 weeks;
during that absence from Australia, the child is neither an FTB child, nor a regular care child, at any time after the period of 6 weeks beginning on the first day of the child's absence from Australia.
(3) If:
(a) a child is neither an FTB child nor a regular care child because of the application of subsection (1) or a previous application of this subsection; and
(b) the child comes to Australia; and
(c) the child leaves Australia less than 6 weeks after coming to Australia;
the child is neither an FTB child nor a regular care child at any time during the absence from Australia referred to in paragraph (c).
Maximum period of eligibility for family tax benefit while individual overseas
(4) If an individual leaves Australia, the maximum period for which the individual can be eligible for family tax benefit during that absence from Australia is the period of 6 weeks beginning on the first day of that absence.
(6) If:
(a) an individual is eligible for family tax benefit while the individual is absent from Australia; and
(b) the individual then ceases to be eligible for family tax benefit because of the application of subsection (4) or a previous application of this subsection; and
(c) the individual returns to Australia; and
(d) the individual leaves Australia again less than 6 weeks after returning to Australia;
the individual is not eligible for family tax benefit at any time during the absence from Australia referred to in paragraph (d).
Extension of 6 - week period in certain circumstances
(7) The Secretary may extend the 6 - week period (the initial period ) referred to in subsection (1) or (4), to a period of no more than 3 years, if the Secretary is satisfied that the child mentioned in subsection (1), or the individual mentioned in subsection (4), (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 6 - week period referred to in subsection (1) or (4), 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 the individual mentioned in subsection (4).
(10) The Secretary may extend the 6 - week period referred to in subsection (4), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in subsection (4) is unable to return to Australia within the 6 - 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 .