Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 17B

             (1)  An individual satisfies the FTB activity test if:

                     (a)  the individual has completed the final year of secondary school, or an equivalent level of education; or

                     (b)  the individual is undertaking full-time study in an approved course of education or study that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education; or

                     (c)  the individual is studying overseas full-time in a way that would, in the Secretary's opinion, assist or allow the individual to complete the final year of secondary school or an equivalent level of education.

             (2)  An individual is exempt from the FTB activity test 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.

             (3)  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.

             (4)  The Secretary may, by legislative instrument, set guidelines for the exercise of the Secretary's discretion under one or more of the following:

                     (a)  paragraph (1)(b);

                    (aa)  paragraph (1)(c);

                     (b)  paragraph (2)(c).

             (5)  In forming an opinion for the purposes of paragraph (1)(b) or (c) or (2)(c), the Secretary must have regard to the guidelines.