Commonwealth Consolidated Acts Commonwealth Consolidated ActsA New Tax System (Family Assistance) Act 1999
1A At the end of subsection 35UA(1) (before the note)
Add:
; and (d) the individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
1B At the end of subsection 35UA(2)
Add:
; and (g) the affected parent's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
1C After subsection 35UA(2)
Insert:
(2A) For the purposes of paragraph ( 2)(g), the affected parent is the person:
(a) who is a parent of the other individual, being a parent within the meaning of paragraph ( b) of the definition of parent in subsection 5(1) of the Social Security Act 1991 ; and
(b) who is nominated in writing by the Secretary.
1D At the end of subsection 35UA(3)
Add:
; and (h) the individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
1E At the end of subsection 35UA(4)
Add:
; and (h) the other individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
1F After subsection 35UA(4)
Insert:
(4AA) Paragraph ( 4)(h) does not apply if the instalment referred to in paragraph ( 4)(a) is an instalment of disability support pension and the other individual is permanently blind.
1G At the end of subsection 35UE(1)
Add:
; and (h) the individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
1H At the end of subsection 35UE(2)
Add:
; and (g) the individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
1J At the end of subsection 35UE(3)
Add:
; and (i) the individual's adjusted taxable income for the income year in which the bonus test day occurs is $100,000 or less.
1K After subsection 35UE(3)
Insert:
(3A) Paragraph ( 3)(i) does not apply if the instalment referred to in paragraph ( 3)(a) is an instalment of disability support pension and the individual is permanently blind.
1L Clause 1 of Schedule 3 (heading)
Repeal the heading, substitute:
1 Adjusted taxable income relevant to family tax benefit, schoolkids bonus and child care benefit
1M Clause 1 of Schedule 3
After "family tax benefit", insert ", schoolkids bonus".
A New Tax System (Family Assistance) (Administration) Act 1999
1N At the end of Division 2A of Part 3
Add:
35J Determination of eligibility may be based on estimate
If:
(a) an individual's eligibility under Division 1A of Part 3 of the Family Assistance Act for schoolkids bonus on a bonus test day is required to be determined; and
(b) information about the amount of adjusted taxable income needed for the determination of the eligibility is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and
(c) the individual gives the Secretary an estimate of the amount needed; and
(d) the Secretary considers the estimate to be reasonable;
the Secretary may determine the individual's eligibility on the basis of the estimate.
A New Tax System (Family Assistance) Act 1999
1 Subsection 3(1) (definition of bonus test day )
Repeal the definition.
2 Subsection 3(1) (definition of current education period )
Repeal the definition.
3 Subsection 3(1) ( paragraph ( f) of the definition of family assistance )
Omit " supplement; or " , substitute " supplement. " .
4 Subsection 3(1) ( paragraph ( g) of the definition of family assistance )
Repeal the paragraph.
5 Subsection 3(1) ( paragraph ( ba) of the definition of FTB child )
Repeal the paragraph.
6 Subsection 3(1) (definition of previous education period )
Repeal the definition.
7 Subsection 3(1) (definition of primary school amount )
Repeal the definition.
8 Subsection 3(1) (definition of relevant schoolkids bonus child )
Repeal the definition.
9 Subsection 3(1) (definition of schoolkids bonus )
Repeal the definition.
10 Subsection 3(1) (definition of secondary school amount )
Repeal the definition.
11 Division 1A of Part 3
Repeal the Division.
12 Division 1A of Part 4
Repeal the Division.
12A Clause 1 of Schedule 3 (heading)
Repeal the heading, substitute:
1 Adjusted taxable income relevant to family tax benefit and child care benefit
12B Clause 1 of Schedule 3
Omit ", schoolkids bonus".
13 Clause 2 of Schedule 4 (table items 17AB and 17AC)
Repeal the items.
14 Subclause 3(1) of Schedule 4 (table items 17AB and 17AC)
Repeal the items.
A New Tax System (Family Assistance) (Administration) Act 1999
15 Division 2A of Part 3
Repeal the Division.
16 Paragraph 66(1)(ba)
Repeal the paragraph.
17 Paragraph 71(1)(a)
Omit " , single income family supplement or schoolkids bonus " , substitute " or single income family supplement " .
18 Subsection 93A(6) ( paragraph ( ab) of the definition of family assistance payment )
Repeal the paragraph.
19 Section 219TA ( paragraph ( ca) of the definition of relevant benefit )
Repeal the paragraph.
20 Subsection 221(5)
Repeal the subsection.
Income Tax Assessment Act 1997
21 Section 11 - 15 (table item headed " family assistance " )
Omit:
schoolkids bonus ........................... | 52 - 150 |
22 Section 52 - 150
Omit " , ETR payment or schoolkids bonus " , substitute " or ETR payment " .
Social Security (Administration) Act 1999
23 Subdivision DG of Division 5 of Part 3B
Repeal the Subdivision.
24 Saving provisions
(1) If, before the commencement of this item, an individual was, under Division 1A of Part 3 of the Assistance Act, eligible for schoolkids bonus on a bonus test day occurring before that commencement, then, despite the amendments made by Part 1 of this Schedule, the Assistance Act and the Administration Act, as in force immediately before that commencement, continue to apply on and after that commencement in relation to that eligibility.
(2) Despite the amendment made by item 22, section 52 - 150 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of that item, continues to apply on and after that commencement in relation to payments of schoolkids bonus made before, on or after that commencement.
(3) Despite the amendment made by item 23, Subdivision DG of Division 5 of Part 3B of the Social Security (Administration) Act 1999 , as in force immediately before the commencement of that item, continues to apply on and after that commencement in relation to payments of schoolkids bonus made before, on or after that commencement.
(4) In this item:
Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999 .
Assistance Act means the A New Tax System (Family Assistance) Act 1999 .