Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 24(1)
Omit "3 years" (wherever occurring), substitute "56 weeks".
2 Paragraph 2 4(2)(a)
Omit "3 years", substitute "56 weeks".
3 Subsection 24(4)
Omit "3 years", substitute "56 weeks".
4 Paragraph 2 4(5)(a)
Omit "3 years", substitute "56 weeks".
5 At the end of section 24
Add:
Extension of 56 week period in certain circumstances
(7) The Secretary may extend the 56 week period (the initial period ) referred to in subsection ( 1), (2), (4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the child mentioned in subsection ( 1) or (2), or the individual mentioned in subsection ( 4) or (5), (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 56 week period referred to in subsection ( 1), (2), (4) or (5), 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 (2) or the individual mentioned in subsection ( 4) or (5).
(10) The Secretary may extend the 56 week period referred to in subsection ( 4) or (5), to a period of no more than 3 years, if the Secretary is satisfied that the individual mentioned in the subsection is unable to return to Australia within the 56 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 .
A New Tax System (Family Assistance) (Administration) Act 1999
6 Paragraph 3 0A(1)(c)
Omit "3 years", substitute "56 weeks".
7 Paragraph 3 0B(1)(c)
Omit "3 years", substitute "56 weeks".
8 Application provision
The amendments made by items 1 to 7 apply in relation to an individual's eligibility for family tax benefit on and from 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
9 Paragraph 4 6(1)(b)
Omit "3 years", substitute "56 weeks".
10 Subsection 46(2) (heading)
Repeal the heading, substitute:
Effect of a person's return to Australia within 56 weeks
11 Paragraph 4 6(2)(a)
Omit "3 years", substitute "56 weeks".
12 Subsection 46(3) (heading)
Repeal the heading, substitute:
Effect of a person's return to Australia after 56 weeks
13 At the end of section 46
Add:
Extension of 56 week period for Australian Defence Force and Australian Federal Police deployments
(4) The Secretary may extend the 56 week period referred to in subsection ( 1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that the person is unable to return to Australia within the 56 week period because the person is:
(a) deployed outside Australia as a defence force member, 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 .
Extension of 56 week period for events or circumstances prescribed in the PPL rules
(5) The Secretary may extend the 56 week period referred to in subsection ( 1) or (2), to a period of no more than 3 years, if the Secretary is satisfied that:
(a) the person is unable to return to Australia within the 56 week period because of an event prescribed by the PPL rules; or
(b) a circumstance prescribed by the PPL rules applies.
14 Application provision
(1) The amendments made by items 9 to 13 apply in relation to a person's eligibility for parental leave pay and dad and partner pay for a child born on or after 1 July 2014. For this purpose, it does not matter whether an absence from Australia began before, on or after 1 July 2014.
(2) The following provisions of the Paid Parental Leave Act 2010 apply in relation to this item as if this item were a provision of that Act:
(a) section 275 (which deals with how that Act applies to an adopted child);
(b) section 276 (which deals with how that Act applies to claims made in exceptional circumstances);
(c) section 277A (which deals with how that Act applies to claims for dad and partner pay made in prescribed circumstances).