Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 22

             (1)  An individual is an FTB child of another individual (the adult ) in any of the cases set out in this section.

Individual aged under 16

             (2)  An individual is an FTB child of the adult if:

                     (a)  the individual is aged under 16; and

                     (b)  the individual is in the adult's care; and

                     (c)  the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and

                     (d)  the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph (5)(a), (b) or (c).

Individual aged 16-17

             (3)  An individual is an FTB child of the adult if:

                     (a)  the individual has turned 16 but is aged under 18; and

                     (b)  the individual is in the adult's care; and

                     (c)  the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and

                     (d)  the circumstances surrounding legal responsibility for the care of the individual are those mentioned in paragraph (5)(a), (b) or (c); and

                     (e)  the individual satisfies or is exempt from the FTB activity test.

Individual aged 18-20

             (4)  An individual is an FTB child of the adult if:

                     (a)  the individual has turned 18 but is aged under 21; and

                     (b)  the individual is in the adult's care; and

                     (c)  the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and

                     (d)  the individual satisfies or is exempt from the FTB activity test.

Legal responsibility for the individual

             (5)  The circumstances surrounding legal responsibility for the care of the individual are:

                     (a)  the adult is legally responsible (whether alone or jointly with someone else) for the day-to-day care, welfare and development of the individual; or

                     (b)  under a family law order, registered parenting plan or parenting plan in force in relation to the individual, the adult is someone with whom the individual is supposed to live or spend time; or

                     (c)  the individual is not in the care of anyone with the legal responsibility for the day-to-day care, welfare and development of the individual.

Individual aged 21 undertaking full-time study or studying overseas full-time

             (6)  The individual is an FTB child of the adult if:

                     (a)  the individual is aged 21; and

                     (b)  the individual is in the adult's care; and

                     (c)  the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult; and

                     (d)  the individual is undertaking full-time study or is studying overseas full-time.

Percentage of care at least 35%

             (7)  If an individual's percentage of care for a child during a care period is at least 35%, the child is taken to be an FTB child of that individual for the purposes of this section on each day in that period, whether or not the child was in that individual's care on that day.

Note:          If an individual's percentage of care for a child during a care period is less than 35%, the child is taken not to be an FTB child (see section 25).