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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 61A

Reduction in FTB child rate unless health check requirement satisfied

  (1)   An individual's FTB child rate in relation to an FTB child is reduced under subclause   7(2) or 26(3) of Schedule   1 if:

  (a)   in the income year in which the child turned 4:

  (i)   the individual was entitled to be paid family tax benefit in respect of the child; and

  (ii)   the individual, or the individual's partner, was receiving a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment; and

  (b)   before the day the child turned 5, the individual was sent a notice by the Secretary informing the individual of the following:

  (i)   the requirement for the child to undertake a health check before the day the child turns 5, or before any later day determined by the Secretary under subsection   (5);

  (ii)   the fact that the individual's FTB child rate in relation to the child will be reduced if the child does not meet the requirement; and

  (c)   the child was an FTB child of the individual on the day the child turned 5; and

  (d)   none of the following applies:

  (i)   the FTB child meets the health check requirement before the applicable day (see subsections   (4) and (8));

  (ii)   the FTB child is in a class exempted from the health check requirement by a determination under paragraph   (9)(b);

  (iii)   the FTB child is in a class that is taken to meet the health check requirement by a determination under paragraph   (9)(c);

  (iv)   the Secretary is satisfied that special circumstances exist in relation to the individual or the individual's partner (or both) that make it inappropriate for the individual, and the individual's partner, to arrange for the FTB child to meet the health check requirement.

Note:   See also sections   61C (persons still entitled to FTB despite reductions to nil) and 61D (death of an FTB child).

Meaning of FTB child rate reduction period

  (2)   The individual's FTB child rate in relation to the child is reduced for each day in the period (the FTB child rate reduction period ):

  (a)   beginning on the applicable day (see subsection   (4)); and

  (b)   ending after the relevant number of days (see subsection   (3));

(whether or not the individual continues to be entitled to be paid family tax benefit in respect of the child for the whole period).

Meaning of relevant number of days

  (3)   The relevant number of days is the number of days, in the income year in which the child turned 4, on which:

  (a)   the individual was entitled to be paid family tax benefit in respect of the child; and

  (b)   the individual, or the individual's partner, received a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment.

Meaning of applicable day

  (4)   For the purposes of this section, the applicable day is:

  (a)   the day the child turns 5; or

  (b)   the day after any later day determined by the Secretary under subsection   (5).

Determining later days

  (5)   The Secretary may, in writing, determine a later day for the purposes of this section.

  (6)   For the purposes of subsection   (5):

  (a)   an application for a later day may be made after the child turns 5, but must be made before the child turns 6; and

  (b)   the Secretary must not determine a later day unless the Secretary is satisfied that there are special circumstances which prevented the individual, or the individual's partner (or both), from arranging for the child to undertake the health check before the day the child turned 5; and

  (c)   any later day determined by the Secretary must not be after the day the child turns 6.

Exemption on the grounds the health check requirement inappropriate

  (7)   An application under subparagraph   (1)(d)(iv) must be:

  (a)   made before the child turns 5; and

  (b)   must be made in the form and manner, contain any information, and be accompanied by any documents, required by the Secretary.

Health check requirement

  (8)   For the purposes of this section, the health check requirement for a child is that the child must meet the requirements specified in an instrument under paragraph   (9)(a).

Legislative instrument

  (9)   The Minister may, by legislative instrument:

  (a)   specify requirements relating to the health of children for the purposes of subsection   (8); or

  (b)   determine that children included in a specified class are exempt from the health check requirement; or

  (c)   determine that children included in a specified class are taken to meet the health check requirement.



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