Commonwealth Consolidated Acts Commonwealth Consolidated ActsA New Tax System (Family Assistance) Act 1999
1 Subsection 3(1)
Insert:
"bonus" test day means :
(a) 1 January 2013; and
(b) 30 June 2013; and
(c) each subsequent 1 January; and
(d) each subsequent 30 June.
2 Subsection 3(1) (at the end of the definition of family assistance )
Add:
; or (g) schoolkids bonus.
3 Subsection 3(1) (after paragraph ( b) of the definition of FTB child )
Insert:
(ba) in relation to schoolkids bonus--has the meaning given in Subdivision A of Division 1 of Part 3; and
4 Subsection 3(1)
Insert:
"previous education period" :
(a) for a bonus test day that is a 1 January--means the period beginning on the previous 1 July and ending on the day before the bonus test day ; and
(b) for a bonus test day that is a 30 June--means the period beginning on the previous 1 January and ending on the bonus test day .
5 Subsection 3(1)
Insert:
"primary school amount" has the meaning given by subsection 65A (1).
6 Subsection 3(1)
Insert:
"relevant schoolkids bonus child" has the meaning given by section 35UB .
7 Subsection 3(1)
Insert:
"schoolkids bonus" means the payment for which an individual is eligible under Division 1A of Part 3.
8 Subsection 3(1)
Insert:
"secondary school amount" has the meaning given by subsection 65A (2).
9 After Division 1 of Part 3
Insert:
Division 1A -- Eligibility for schoolkids bonus
Subdivision A -- Eligibility for schoolkids bonus in respect of eligible children
35UA When an individual is eligible for schoolkids bonus in respect of a child --general
FTB
(1) An individual is eligible for schoolkids bonus on a bonus test day if:
(a) in relation to the bonus test day:
(i) a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; or
(ii) a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 32 of this Act; and
(b) the individual ' s rate of family tax benefit on the bonus test day, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1, consisted of or included a Part A rate greater than nil; and
(c) that rate was worked out taking into account one or more FTB children of the individual who are relevant schoolkids bonus children of the individual for the bonus test day .
Note: For relevant schoolkids bonus child , see section 35UB .
Youth allowance
(2) An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:
(a) the eligible individual has been paid an instalment of youth allowance; and
(b) the instalment was in respect of a period that included the bonus test day; and
(c) the instalment was of another individual who:
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the other individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(d) on the bonus test day, the other individual was undertaking full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and
(e) youth allowance is payable to the other individual in respect of the bonus test day; and
(f) the instalment was paid to the eligible individual:
(i) on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999 ; or
(ii) as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 .
ABSTUDY
(3) An individual is eligible for schoolkids bonus on a bonus test day if:
(a) the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid in respect of a student; and
(b) the instalment was in respect of a period that included the bonus test day; and
(c) the student:
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the student is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(d) on the bonus test day, the student was undertaking full - time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act ; and
(e) living allowance is payable under the scheme in respect of the student on the bonus test day; and
( f ) on the bonus test day, the individual was a parent or guardian of the student; and
(g ) the individual is either:
(i) the parent or guardian to whom the whole or part was paid; or
(ii) if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student--the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be eligible for schoolkids bonus under this section.
Disability support pension and pensioner education supplement
(4) An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:
(a) an instalment of disability support pension under Part 2.3 of the Social Security Act 1991 has been paid to the eligible individual; and
(b) an instalment of pensioner education supplement under:
(i) Part 2.24A of the Social Security Act 1991 ; or
(ii) the scheme known as the ABSTUDY scheme;
has been paid (whether or not to the eligible individual); and
(c) the instalments referred to in paragraphs ( a) and (b) were each in respect of a period that included the bonus test day; and
(d) the instalments referred to in paragraphs ( a) and (b) were of another individual who:
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the other individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(e) on the bonus test day, the other individual is :
(i) if subparagraph ( b)(i) applies--undertaking qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991 ) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of the Student Assistance Act 1973 ; or
(ii) if subparagraph ( b)(ii) applies--undertaking study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; and
(f) disability support pension and the pensioner education supplement are both payable to the other individual in respect of the bonus test day; and
(g) the instalment referred to in paragraph ( a) was paid to the eligible individual as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 .
Education allowance
(5) An individual is eligible for schoolkids bonus on a bonus test day if:
(a) the whole or a part of an education allowance under:
(i) section 3.2, 3.3, 3.4 or 3.6A of the Veterans ' Children Education Scheme; or
(ii) section 3.2, 3.3 or 3.4 of the Military Rehabilitation and Compensation Ac t Education and Training Scheme ;
was paid in respect of a student; and
(b) the allowance was in respect of a period that included the bonus test day; and
(c) the student:
(i) on the bonus test day, is aged under 20 ; and
(ii) if the student is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(d) on the bonus test day, the student was undertaking:
(i) full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) ; or
(ii) primary education ; and
(e) the allowance is payable in respect of the student in respect of the bonus test day; and
( f ) on the bonus test day, the individual was a parent or guardian of the student; and
(g ) the individual is either:
(i) the parent or guardian to whom the whole or part was paid; or
(ii) if no amount of the allowance was paid to a parent or guardian of the student and no amount of the allowance was paid to the student--the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be eligible for schoolkids bonus under this section .
35UB Relevant schoolkids bonus child
FTB children aged under 16--basic rule
(1) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if the FTB child:
(a) is aged under 16 on the bonus test day; and
(b) was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day.
Note: Special rules apply in relation to the bonus test day that is 1 January 2013 (see Part 2 of Schedule 2 to the Family Assistance and Other Legislation Amendment ( Schoolkids Bonus Budget Measures) Act 2012 ).
FTB children aged under 16--Secretary notified etc.
(2) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if:
(a) on the bonus test day, the FTB child is aged under 16; and
(b) at any time before the end of the second income year after the income year in which the bonus test day occurs--the Secretary is notified, or otherwise becomes aware, that:
(i) the FTB child participated, or will participate, in a course of primary education on at least one day during the 6 - month period beginning on the bonus test day; or
(ii) the FTB child undertook, or will undertake, full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the 6 - month period beginning on the bonus test day; or
(iii) the FTB child undertook, or will undertake, an eligible activity on at least one day during the 6 - month period beginning on the bonus test day.
FTB children aged 16 or over
(3) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if, on the bonus test day, the FTB child is a senior secondary school child.
Eligible activity
(4) For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.
35UC When an individual is eligible for schoolkids bonus in respect of a child --school leaver
(1) The Minister may, by legislative instrument, determine that , in circumstances prescribed in the instrument, an individual is eligible under this section for schoolkids bonus on a bonus test day in relation to a child.
(2) The circumstances prescribed must relate to circumstances in which the child has , in the previous education period for the bonus test day , completed (within the meaning of the instrument) his or her secondary education.
(3) The Minister must not determine that an individual is eligible under this section for schoolkids bonus on a bonus test day in relation to a child unless the child was undertaking primary or secondary education (within the meaning of the instrument) on at least one day in 2012.
35UD Children in respect of whom schoolkids bonus is payable
FTB children
(1) If an individual is eligible under subsection 35UA (1) for schoolkids bonus on a bonus test day , each child who is covered by paragraph 35UA (1)(c) in relation to the individual for the bonus test day , and who:
(a) on at least one day in the previous education period for the bonus test day :
(i) participated in a course of primary education; or
(ii) undertook full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(iii) undertook an eligible activity within the meaning of subsection 35UB (4); or
(b) first participated , or will participate, in a course of primary education on a day in the 6 - month period beginning on the bonus test day;
is an eligible child in relation to the individual for the bonus test day .
Youth allowance
(2) If an individual (the eligible individual ) is eligible under subsection 35UA (2) for schoolkids bonus on a bonus test day , each other individual who:
(a) is co vered by paragraphs 35UA (2)(c), (d) and (e) in relation to the individual for the bonus test day ; and
(b) on at least one day in the previous education period for the bonus test day , undertook full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 );
is an eligible child in relation to the eligible individual for the bonus test day .
ABSTUDY
(3) If an individual is eligible under subsection 35UA (3) for schoolkids bonus on a bonus test day , each student who:
(a) is covered by paragraphs 35UA (3)(a), (c), (d) and (e) in relation to the individual for the bonus test day ; and
(b) on at least one day in the previous education period for the bonus test day , undertook full - time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act ;
is an eligible child in relation to the individual for the bonus test day .
Disability support pension and pensioner education supplement
(4) If an individual (the eligible individual ) is eligible under subsection 35UA (4) for schoolkids bonus on a bonus test day , each other individual who:
(a) is covered by paragraphs 35UA (4)(d), (e) and (f) in relation to the individual for the bonus test day ; and
(b) on at least one day in the previous education period for the bonus test day :
(i) if subparagraph 35UA (4)(b)(i) applies to the other individual--undertook qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991 ) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of the Student Assistance Act 1973 ; or
(ii) if subparagraph 35UA (4)(b)(ii) applies to the other individual--undertook study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act ;
is an eligible child in relation to the eligible individual for the bonus test day .
Education allowance
(5) If an individual is eligible under subsection 35UA (5) for schoolkids bonus on a bonus test day , each student who is covered by paragraphs 35UA (5)(a), (c), (d) and (e) in relation to the individual for the bonus test day , and who :
(a) on at least one day in the previous education period for the bonus test day , undertook:
(i) full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); or
(ii) primary education ; or
(b) first undertook , or will undertake, primary education on a day in the 6 - month period beginning on the bonus test day ;
is an eligible child in relation to the individual for the bonus test day .
School leavers
(6) If an individual is eligible under section 35UC for schoolkids bonus on a bonus test day , each child in relation to whom the individual is eligible under the instrument made under that section is an eligible child in relation to the individual for the bonus test day .
Subdivision B -- Other eligibility for schoolkids bonus
35UE When an individual is eligible for schoolkids bonus --general
Youth allowance
(1) An individual is eligible for schoolkids bonus on a bonus test day if:
(a) the individual has been paid an instalment of youth allowance; and
(b) the instalment was in respect of a period that included the bonus test day; and
(c) the instalment was of the individual; and
(d) the individual:
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(e) on the bonus test day, the individual was undertaking full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and
(f) on at least one day in the previous education period for the bonus test day , the individual undertook full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and
(g) youth allowanc e is payable to the individual in respect of the bonus test day.
ABSTUDY
(2) An individual is eligible for schoolkids bonus on a bonus test day if:
(a) the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid to the individual as a student; and
(b) the instalment was in respect of a period that included the bonus test day; and
(c) the individual:
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(d) on the bonus test day, the individual was undertaking full - time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act ; and
(e) on at least one day in the previous education period for the bonus test day , the individual undertook full - time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act ; and
(f) living allowance is payable under the scheme in respect of the individual on the bonus test day.
Disability support pension and pensioner education supplement
(3) An individual is eligible for schoolkids bonus on a bonus test day if:
(a) an instalment of disability support pension under Part 2.3 of the Social Security Act 1991 has been paid to the individual; and
( b ) an instalment of pensioner education supplement under:
(i) Part 2.24A of the Social Security Act 1991 ; or
(ii) the scheme known as the ABSTUDY scheme;
has been paid (whether or not to the individual); and
(c) the instalments referred to in paragraphs ( a) and (b) were each in respect of a period that included the bonus test day; and
(d) the instalments referred to in paragraphs ( a) and (b) were of the individual; and
(e) the individual:
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(f) on the bonus test day , the individual is :
(i) if subparagraph ( b)(i) applies--undertaking qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991 ) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of the Student Assistance Act 1973 ; or
(ii) if subparagraph ( b)(ii) applies--undertaking study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary cour se for the purposes of that Act; and
(g) on at least one day in the previous education period for the bonus test day :
(i) if subparagraph ( b)(i) applies--the individual undertook qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991 ) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of the Student Assistance Act 1973 ; or
(ii) if subparagraph ( b)(ii) applies--the individual undertook study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; and
(h) disability support pension and the pensioner education supplement are both payable to the individual in respect of the bonus test day.
Education allowance
(4) An individual is eligible for schoolkids bonus on a bonus test day if:
(a) an education allowance under:
(i) section 3.3, 3.4, 3.6 or 3.6A of the Veterans ' Children Education Scheme ; or
(ii) section 3.3 , 3.4 or 3.6 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
was paid to the individual as a student ; and
(b) the allowance was in respect of a period that included the bonus test day; and
(c) the individual:
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(d) on the bonus test day, the individual was undertaking full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and
(e) on at least one day in the previous education period for the bonus test day , the individual undertook full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and
(f) the allowance is payable in respect of the individual in respect of the bonus test day.
Education allowance-- certain s ection 3.6 cases
(5) An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:
(a) an education allowance under:
(i) section 3.6 of the Veterans ' Children Education Scheme; or
(ii) section 3.6 of the Military Rehabilitation and Compensation Act Education and Training Scheme;
was paid in respect of the eligible individual ; and
(b) the allowance was in respect of a period that included the bonus test day; and
(c) the eligible individual :
(i) on the bonus test day, has turned 16 but is aged under 20; and
(ii) if the eligible individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(d) on the bonus test day, the eligible individual was undertaking full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and
(e) on at least one day in the previous education period for the bonus test day , the eligible individual undertook full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and
(f ) the allowance is payable in respect of the eligible individual in respect of the bonus test day; and
( g ) the allowance was paid to another individual as an appropriate person (within the meaning of the scheme referred to in subparagraph ( a)(i) or (ii)) for the eligible individual .
35UF When an individual is eligible for schoolkids bonus--school leaver
(1) The Minister may, by legislative instrument, determine that, in circumstances prescribed in the instrument, an individual is eligible under this section for schoolkids bonus on a bonus test day .
(2) The circumstances prescribed must relate to circumstances in which the individual has, in the previous education period for the bonus test day , completed (within the meaning of the instrument) his or her secondary education.
(3) The Minister must not determine that an individual is eligible under this section in relation to a bonus test day unless :
(a) the individual:
(i) on the bonus test day, has turned 16 but is aged under 20 ; and
(ii ) if the individual is aged 19 on the bonus test day--turned 19 during the calendar year in which the bonus test day occurs; and
(b ) the individual was undertaking primary or secondary education (within the meaning of the instrument) on at least one day in 2012.
35UG Eligibility if death occurs
(1) The Secretary may determine that an individual is eligible for schoolkids bonus on a bonus test day if:
(a) in relation to the bonus test day, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 33 of this Act because of the death of another individual; and
(b) either:
(i) the other individual was eligible for an amount of schoolkids bonus on the bonus test day , but the other individual died before the amount was paid; or
(ii) the Secretary is satisfied that the other individual would have become eligible for an amount of schoolkids bonus on the bonus test day if the other individual had not died.
Note: The amount of the schoolkids bonus for an individual eligible under this section is worked out under section 65F .
(2) If the Secretary makes a determination under subsection ( 1), no - one else is, or can become, eligible for schoolkids bonus because of the death of the other individual.
Subdivision C -- General rules
(1) If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD ) and a bonus test day is paid to an individual, no schoolkids bonus under Subdivision B can be paid to the eligible child in relation to the bonus test day .
(2) If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD ) and a bonus test day is paid to an individual, no further schoolkids bonus under that Subdivision in relation that eligible child can be paid to the individual in relation to the bonus test day .
(3) If schoolkids bonus under Subdivision B is paid to an individual (the recipient ) in relation to a bonus test day , no schoolkids bonus under Subdivision A can be paid to another individual in relation to the recipient and the bonus test day .
(4) If schoolkids bonus under Subdivision B is paid to an individual in relation to a bonus test day , no further schoolkids bonus under that Subdivision can be paid to the individual in relation to the bonus test day .
(5) This section does not apply to schoolkids bonus paid to an individual under section 35UG .
Note: Payments under section 35UG are dealt with in subsection 35UG (2).
10 After Division 1 of Part 4
Insert:
Division 1A -- Schoolkids bonus
65A Primary school amount and secondary school amount
(1) For the purposes of this Act, the primary school amount is $205.
(2) For the purposes of this Act, the secondary school amount is $410.
65B Amount of schoolkids bonus-- general rule for individuals eligible in relation to a child
Add together the amounts applicable under this section for each eligible child
(1) If an individual is eligible under subsection 35UA (1), (2), (3) or (4) for schoolkids bonus on a bonus test day , the amount of schoolkids bonus for the individual for the bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD ( 1 ), ( 2 ), ( 3 ) or ( 4 ), an eligible child in relation to the individual for the bonus test day .
Note: Section 65C deals with individuals eligible under subsection 35UA (5) (education allowance).
General rule
(2) Subject to this section, the amount applicable for the bonus test day (the current bonus test day ) for an eligible child is:
(a) if the eligible child was aged under 16 on the most recent bonus test day :
(i) the primary school amount ; or
(ii) if subsection ( 3) or (4) applies to the child for the current bonus test day -- the secondary school amount ; and
(b) if the eligible child was aged 16 or over on the most recent bonus test day -- the secondary school amount .
Note: Special rules apply in relation to the bonus test day that is 1 January 2013 (see Part 2 of Schedule 2 to the Family Assistance and Other Legislation Amendment ( Schoolkids Bonus Budget Measures) Act 2012 ).
(3) This subsection applies to an eligible child for the bonus test day if:
(a) an amount was applicable under this section in relation to the most recent bonus test day for the eligible child; and
(b) the amount was:
(i) the secondary school amount ; or
(ii ) an amount worked out under subsection ( 5) or (6) by calculating a percentage of the secondary school amount .
(4) This subsection applies to an eligible child for the bonus test day if, at any time before the end of the second income year after the income year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:
(a) the eligible child undertook full - time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ) on at least one day during the previous education period for the bonus test day ; or
(b) the eligible child undertook an eligible activity on at least one day during the previous education period for the bonus test day .
Note: For eligible activity , see subsection ( 7 ).
Reduced amount if rate of family tax benefit took account of an individual ' s shared care percentage
(5) If:
(a) the individual is eligible under subsection 35UA (1) in relation to a bonus test day ; and
(b) the rate referred to in paragraph 35UA (1)(b) on the bonus test day took account of a shared care percentage in relation to an eligible child covered by subsection 35UD ( 1 );
the amount applicable for the bonus test day for the eligible child is that percentage of the amount worked out under subsection ( 2) for the eligible child for the bonus test day .
Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination
(6) If:
(a) the individual is eligible under subsection 35UA (1) in relation to a bonus test day ; and
(b) the rate referred to in paragraph 35UA (1)(b) on the bonus test day took account of a determination under section 28 or 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children);
the amount applicable for the bonus test day for the eligible child, or for each of those eligible children, is:
(c) if subsection ( 5) also applies in relation to the eligible child--that percentage of the amount worked out under subsection ( 5) for the eligible child for the bonus test day ; or
(d) otherwise, the percentage referred to in paragraph ( b) of this subsection of the amount worked out under subsection ( 2) for the eligible child for the bonus test day .
Eligible activity
( 7 ) For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.
65C Amount of schoolkids bonus--individuals eligible in relation to education allowance
Add together the amounts applicable under this section for each eligible child
(1) The amount of schoolkids bonus for an individual who is eligible under subsection 35UA (5) for schoolkids bonus on a bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD ( 5 ) , an eligible child in relation to the individual for the bonus test day .
Applicable amount
(2) Subject to this section, the amount applicable for a bonus test day for an eligible child is:
(a) if the eligible child is, under subsection 35UD (5 ) , an eligible child in relation to the individual for the most recent bonus test day because an education allowance under:
(i) section 3.2 of the Veteran ' s Children Education Scheme ; or
(ii) section 3.2 of the Military Rehabilitation and Compensation Act Education and Training sche me;
was paid in respect of the eligible child --the primary school amount ; or
(b) otherwise --the secondary school amount .
Reduced amount for part of education allowance
(3) If:
(a) subsection 35UA (5) applies in circumstances where the individual was paid a part (the applicable part ) of the allowance concerned in relation to an eligible child and a bonus test day ; and
(b) that individual or another individual was paid another part of the allowance concerned in relation to the eligible child and the bonus test day ;
the amount applicable for the bonus test day for the eligible child is worked out as follows:
where:
"relevant amount" means the amount worked out under subsection ( 2) for the eligible child for the bonus test day .
65D Amount of schoolkids bonus--individuals eligible in relation to school leavers
(1) If an individual is eligible under section 35UC for schoolkids bonus on a bonus test day , the amount of schoolkids bonus for the individual for the bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is , under sub section 35UD (6) , an eligible child in relation to the individual for the bonus test day .
(2) Subject to this section, the amount applicable for the bonus test day for an eligible child is the secondary school amount.
(3) The instrument made under section 35UC may make provision for the amount worked out under subsection ( 2) of this section for an eligible child for a bonus test day to be varied in accordance with the instrument, in the following circumstances:
(a) if a shared care percentage applied in relation to the eligible child;
(b) if there is a determination under section 28 or 29 of a particular percentage in relation to the eligible child;
(c) circumstances in which the Minister considers it appropriate to vary the amount.
(4) If the instrument made under section 35UC provides for the amount worked out under subsection ( 2) of this section for an eligible child for a bonus test day to be varied, the amount applicable for the bonus test day for the eligible child is the amount as varied.
65E Amount of schoolkids bonus--individuals eligible under section 35UE or 35UF
The amount of schoolkids bonus for an individual who is eligible under section 35UE or 35UF for schoolkid s bonus on a bonus test day is the secondary school amount .
65F Amount of schoolkids bonus--individuals eligible under section 35UG
If the Secretary makes a determination under subsection 35UG (1) that an individual is eligible for schoolkids bonus on a bonus test day , the amount of the schoolkids bonus is the amount referred to in subparagraph 35UG (1)(b)(i) or (ii) (as the case requires).
11 Clause 2 of Schedule 4 (table items 17A and 17AAA)
Repeal the items, substitute:
17AB | primary school amount for schoolkids bonus | PSA for schoolkids bonus | [s ubsection 65A (1)] |
17AC | secondary school amount for schoolkids bonus | SSA for schoolkids bonus | [subsection 65A (2)] |
17AD | Baby bonus | baby bonus | [subsection 66(1)] |
17AE | Income limit for baby bonus | baby bonus income limit | [paragraphs 36(2)(e), (3)(f), (4)(d) and (5)(e)] |
12 Subclause 3(1) of Schedule 4 (table items 17A and 17AAA)
Repeal the items, substitute:
17AB | PSA for schoolkids bonus | 1 July | December | highest December quarter before reference quarter (but not earlier than December quarter 2012) | $1.00 |
17AC | SSA for schoolkids bonus | 1 July | December | highest December quarter before reference quarter (but not earlier than December quarter 2012) | $1.00 |
17AD | baby bonus | 1 July | December | highest December quarter before reference quarter (but not earlier than December quarter 2007) | $1.00 |
17AE | baby bonus income limit | 1 July | December | highest December quarter before reference quarter (but not earlier than December quarter 2007) | $1.00 |
A New Tax System (Family Assistance) (Administration) Act 1999
13 After Division 2 of Part 3
Insert:
Division 2A -- Schoolkids bonus
35F Entitlement to schoolkids bonus
If an individual is eligible under Division 1A of Part 3 of the Family Assistance Act for schoolkids bonus on a bonus test day , the individual is entitled to schoolkids bonus on the bonus test day .
35G Payment of schoolkids bonus
(1) If an individual is entitled to schoolkids bonus on a bonus test day , the Secretary must pay the payment to the individual in a single lump sum:
(a) on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and
(b) in such manner as the Secretary considers appropriate.
Note: The individual does not have to make a claim for the payment.
(2) If, on the bonus test day , section 32AA or 32AD prevents the Secretary from making a payment of family tax benefit to the individual, or the individual ' s partner, worked out on the basis referred to in subsection 20(1), (2A) or (3), the Secretary must not pay the schoolkids bonus to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual ' s partner, in relation to that bonus test day .
14 After paragraph 66(1)( b)
Insert:
(ba ) schoolkids bonus;
15 Paragraph 71(1)(a)
Omit " or single income family supplement " , substitute " , single income family supplement or schoolkids bonus " .
16 Subsection 93A(6) (after paragraph ( aa) of the definition of family assistance payment )
Insert:
(ab) a payment of schoolkids bonus; or
17 Section 219TA (after paragraph ( c) of the definition of relevant benefit )
Insert:
(ca) schoolkids bonus; or
Social Security (Administration) Act 1999
18 Before Subdivision E of Division 5 of Part 3B
Insert:
Subdivision DG -- Schoolkids bonus payments
123XPL Deductions from schoolkids bonus payments
Scope
(1) This section applies if:
(a) a person is subject to the income management regime; and
(b) a payment of schoolkids bonus under the Family Assistance Act is payable to the person.
Deductions from schoolkids bonus
(2) The following provisions have effect:
(a) the Secretary must deduct from the payment the deductible portion of the payment;
(b) an amount equal to the deductible portion of the payment is credited to the Income Management Record;
(c) an amount equal to the deductible portion of the payment is credited to the person ' s income management account.
(3) For the purposes of subsection ( 2), the deductible portion of a payment of schoolkids bonus is 100% of the amount of the payment.
Part 2 -- Application and transitional provisions
19 Application--indexation
The amendment of subclause 3(1) of Schedule 4 to the A New Tax System (Family Assistance) Act 1999 made by this Schedule applies in relation to the indexation day that is 1 July 2014 and all later indexation days.
20 Application--relevant schoolkids bonus child
Subsection 35UB (1) of the A New Tax System (Family Assistance) Act 1999 applies in relation to the bonus test day that is 1 January 2013 as if the words " was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day " were omitted, and the words " was born after 1 January 1997 and before 1 August 2007 " were substituted.
21 Transitional--amount of schoolkids bonus
(1) This item applies if:
(a) an eligible child is born after 1 January 1997 and before 1 August 2000; and
(b) on 1 January 2013, the eligible child ' s usual place of residence is in New South Wales, Victoria, Tasmania, the Australian Capital Territory or the Northern Territory.
(2) This item also applies if:
(a) an eligible child is born after 1 January 1997 and before 1 August 1999; and
(b) on 1 January 2013, the eligible child ' s usual place of residence is in Queensland, Western Australia or South Australia.
(3) Section 65B of the A New Tax System (Family Assistance) Act 1999 applies in relation to the bonus test day that is 1 January 2013 as if the secondary school amount was the amount applicable under subsection 65B (2) in relation to the bonus test day for the eligible child.
A New Tax System (Family Assistance) (Administration) Act 1999
22 Subsection 35G (2)
Omit " the basis referred to in subsection 20(1), (2A) or (3) " , substitute " an estimated income basis " .
