Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 49

             (1)  A person is not eligible, or conditionally eligible, for child care benefit as mentioned in Subdivision A, B, C or E if the child concerned:

                     (a)  is under the care (however described) of a person (other than a foster parent) under:

                              (i)  a child welfare law of a State or Territory; or

                             (ii)  a law of a State or Territory that is taken to be a child welfare law of the State or Territory in a determination under subsection (2); or

                     (b)  is a member of a class specified in a determination under subsection (3) .

Child welfare law

             (2)  The Minister may , by legislative instrument, determine that a specified law of a State or Territory is taken to be a child welfare law of the State or Territory for the purposes of subparagraph (1)(a)(ii).

Exempt class of children

             (3)  The Minister may , by legislative instrument, determine that children included in a specified class are children in respect of whom no-one is eligible for child care benefit under this Division.