Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Family Assistance) Act 1999
1 Subsection 3(1) (definition of exempt from the FTB activity test )
Repeal the definition.
2 Subsection 3(1) (definition of satisfies the FTB activity test )
Repeal the definition.
3 Section 17B
Repeal the section.
4 Paragraph 2 2(3)(e)
Repeal the paragraph, substitute:
(e) the individual is a senior secondary school child.
5 Subsection 22A(1)
Omit "(1)".
6 Subsection 22A(1) (cell at table item 1 , column headed "then the individual cannot be an FTB child of the adult if:")
Repeal the cell, substitute:
the adult is the individual's partner, or would be if the individual w ere over the age of consent applicable in the State or Territory in which the individual lives. |
7 Subsection 22A(1) ( paragraph ( a) of the cell at table item 2, column headed "then the individual cannot be an FTB child of the adult if:")
Repeal the paragraph.
8 Subsections 22A(1A) and (2)
Repeal the subsections.
9 Subparagraph 2 2B(1)(b)(ii)
Repeal the subparagraph, substitute:
(ii) subsection ( 2) applies in relation to the individual.
10 Subsection 22B(2)
Repeal the subsection, substitute:
Exemption from full - time study requirement
(2) This subsection applies in relation to the individual if:
(a) there is no locally accessible approved course of education or study (including any such course available by distance education); or
(b) where there is such a course:
(i) there is no place available on the course for the individual; or
(ii) the individual is not qualified to undertake the course; or
(iii) the individual lacks capacity to undertake the course because the individual has a physical, psychiatric or intellectual disability or a learning disability such as attention deficit disorder; or
(c) in the Secretary's opinion, special circumstances exist that make it unreasonable to require the individual to undertake an approved course of education or study.
Determination of full - time study hours
(2A) For the purposes of subparagraph ( 1)(b)(i) or (ia), if the Secretary determines that it is appropriate to do so having regard to an individual's circumstances, the Secretary may determine that the normal amount of full - time study for the individual in respect of a course is to be a number of hours per week specified in the determination, averaged over the duration of the period for which the individual is enrolled in the course.
11 Before subsection 22B(3)
Insert:
Continued status of senior secondary school child
12 Before subsection 22B(4)
Insert:
Interpretation
13 Paragraph 3 1(3)(a)
Omit "18 and was a senior secondary school child", substitute "16".
14 Paragraphs 31(3)(b) and (c)
Repeal the paragraphs, substitute:
(b) if the child had not turned 16 when the child died--any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.
15 Subparagraphs 34(1)(a)(ii) and (iii)
Repeal the subparagraphs, substitute:
(ii) has turned 16 and is a senior secondary school child; and
16 Subsection 35(1) (table item 1 )
Repeal the item.
17 Subsection 35(1) (cell at table item 2, column headed "then the approved care organisation is not eligible for family tax benefit in respect of the individual if:")
Repeal the cell, substitute:
the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme. |
18 Subsections 35(2A) and (3)
Repeal the subsections.
19 Paragraph 5 7GE(3)(a)
Omit "18 and was a senior secondary school child", substitute "16".
20 Paragraphs 57GE(3)(b) and (c)
Repeal the paragraphs, substitute:
(b) if the child had not turned 16 when the child died--any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.
21 Paragraph 6 5(2)(a)
Omit "18 and was a senior secondary school child", substitute "16".
22 Paragraphs 65(2)(b) and (c)
Repeal the paragraphs, substitute:
(b) where the child had not turned 16 when the child died--the child would have been aged 16, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died.
23 Clause 7 of Schedule 1 (table item 2)
Omit ", but is under 16,".
24 Clause 7 of Schedule 1 (table items 3 and 4)
Repeal the items.
25 Subclause 38AA(1) of Schedule 1 (table item 2)
Omit ", but is under 16,".
26 Subclause 38AA(1) of Schedule 1 (table items 3 and 4)
Repeal the items.
27 Subclause 38B(3) of Schedule 1
Repeal the subclause, substitute:
(3) A regular care child of an individual is a rent assistance child of the individual if the regular care child is not an absent overseas regular care child.
28 Clause 2 of Schedule 4 (table item 1 4A)
Repeal the item.
29 Subclause 3(1) of Schedule 4 (table item 1 4A)
Repeal the item.
30 Subclause 3(4) of Schedule 4
Repeal the subclause.
A New Tax System (Family Assistance) (Administration) Act 1999
31 Subsection 29(2B)
Omit "satisfies or is exempt from the FTB activity test", substitute "is a senior secondary school child".
32 Paragraph 3 2J(1)(b)
Omit "(other than an FTB child, or regular care child, of the first individual)".
33 Sections 32K and 32L
Repeal the sections.
34 Subparagraph 3 2P(1)(c)(ii)
Omit "period; and", substitute "period.".
35 Paragraph 3 2P(1)(d)
Repeal the paragraph.
36 Application and saving provisions
(1) The amendments made by items 3 to 18 and 21 to 27 apply for the purposes of working out eligibility for family tax benefit, and how much family tax benefit is payable, for a day that is on or after 1 May 2014 .
(2) The amendments made by items 3 to 12 and 19 and 20 apply for the purposes of working out eligibility for single income family supplement, and how much single income family supplement is payable, for a day that is on or after 1 May 2014 .
(3) The amendments made by items 3 to 12 apply for the purposes of working out eligibility for child care benefit, and how much child care benefit is payable, in respect of care provided to a child by an approved child care service or a registered carer on or after 1 May 2014 .
(4) The amendments made by items 3 to 12 apply for the purposes of working out qualification for a double orphan pension under Part 2.20 of the Social Security Act 1991 for a day that is on or after 1 May 2014 .
(5) Despite the amendment made by item 3 1, subsection 29(2B) of the A New Tax System (Family Assistance) (Administration) Act 1999 , as in force immediately before the commencement of that item, continues to apply on and after that commencement in relation to a day occurring before 1 May 2014 .
(6) Despite the amendments made by items 3 2 to 35, sections 32J, 32K, 32L and 32P of the A New Tax System (Family Assistance) (Administration) Act 1999 , as in force immediately before the commencement of those items, continue to apply on and after that commencement in relation to a same - rate benefit period to the extent that it occurs before 1 May 2014 .