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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 95

When is an individual entitled to a back to school bonus?

  (1)   An individual (the entitled individual ) is entitled to a back to school bonus if subsection   (2), (3) or (4) applies to the individual.

  (2)   This subsection applies to the individual if:

  (a)   in relation to 3   February 2009, a determination under section   16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

  (b)   the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3   February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3   February 2009.

  (3)   This subsection applies to the individual if:

  (a)   in relation to 3   February 2009, a determination under section   17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

  (b)   the determination was made as a result of a claim made in the 2008 - 09, 2009 - 10 or 2010 - 11 income year; and

  (c)   if the claim was made in the 2008 - 09 income year--the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3   February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3   February 2009; and

  (d)   if the claim was made in the 2009 - 10 or 2010 - 11 income year:

  (i)   the individual has satisfied the FTB reconciliation conditions under section   32B of the Family Assistance Administration Act for all of the same - rate benefit periods in the 2008 - 09 income year; and

  (ii)   the rate (the applicable rate ) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 3   February 2009, consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3   February 2009.

  (4)   This subsection applies to the individual if:

  (a)   in relation to 3   February 2009, a determination under section   18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

  (b)   the determination was made as a result of a claim made in the 2008 - 09 income year or a later income year; and

  (c)   the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3   February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3   February 2009 (or, if the child has died, who would have been that age on that date if the child had not died).



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