Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 35

When an approved care organisation is not eligible for family tax benefit

             (1)  An approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in this table:

 

When an approved care organisation is not eligible for family tax benefit at a particular time

 

If the individual is aged:

then the approved care organisation is not eligible for family tax benefit in respect of the individual if:

1

5 or more and less than 16

(a) none of the following subparagraphs applies:

(i) the individual is undertaking full-time study;

(ii) the individual is studying overseas full-time;

(iii) the individual is undertaking primary education; and

(b) the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (3))

2

16 or more

(a) if the individual is not a senior secondary school child--the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut-out amount (see subsection (3)); or

(b) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme.

3

any age

the individual, or someone on behalf of the individual, is, at the particular time, receiving:

(a) a social security pension; or

(b) a social security benefit; or

(c) payments under a program included in the programs known as Labour Market Programs.

             (2)  An approved care organisation is also not eligible for family tax benefit in respect of an individual if anyone else is eligible for family tax benefit in respect of the individual.

          (2A)  For the purposes of subsection (1), an individual is taken to be undertaking primary education if the individual is:

                     (a)  participating in a course of primary education; or

                     (b)  enrolled to participate in such a course.

Definition

             (3)  In subsection (1):

"cut-out amount" means $11,233.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback