Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 63

Absence from Australia of FTB child

             (1)  Subsection (4) modifies the operation of Schedule 1 in working out an individual's rate of family tax benefit for a period during which:

                     (a)  an FTB child of the individual is an absent overseas FTB child; and

                     (b)  the individual is not an absent overseas recipient.

             (2)  If:

                     (a)  one of the following applies:

                              (i)  an FTB child leaves Australia;

                             (ii)  a child born outside Australia is an FTB child at birth;

                            (iii)  a regular care child leaves Australia;

                            (iv)  a child born outside Australia is a regular care child at birth; and

                     (b)  the child continues to be absent from Australia for more than 13 weeks; and

                     (c)  at the end of the period of 13 weeks beginning on the first day of the child's absence from Australia the child is an FTB child;

the child is an absent overseas FTB child for any period that occurs:

                     (d)  during that absence from Australia; and

                     (e)  after the end of the period mentioned in paragraph (c); and

                      (f)  during which the child continues to be an FTB child.

             (3)  If:

                     (a)  a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and

                     (b)  during the period that the child is absent from Australia, the child becomes an FTB child of an individual;

the child is an absent overseas FTB child for any period that occurs:

                     (c)  during the absence from Australia referred to in paragraph (b) after the child becomes an FTB child; and

                     (d)  during which the child continues to be an FTB child.

          (3A)  If:

                     (a)  either:

                              (i)  an FTB child is an absent overseas FTB child because of the application of subsection (2) or (3) or a previous application of this subsection; or

                             (ii)  a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and

                     (b)  the child comes to Australia; and

                     (c)  the child leaves Australia less than 13 weeks after coming to Australia; and

                     (d)  at the time the child leaves Australia, the child is an FTB child;

the child is an absent overseas FTB child for any period that occurs:

                     (e)  during the absence from Australia referred to in paragraph (c); and

                      (f)  during which the child continues to be an FTB child.

             (4)  For the purposes of working out an individual's rate of family tax benefit for a period during which:

                     (a)  an FTB child of the individual is an absent overseas FTB child; and

                     (b)  the individual is not an absent overseas recipient;

Schedule 1 applies with the modifications set out in the following table:

             (5)  For the purposes of working out an individual's rate of family tax benefit, if an FTB child of the individual is an absent overseas FTB child on a day (disregarding section 63A), then disregard that child in working out the amount applicable in relation to that day under the following provisions:

                     (a)  paragraph (cb) of step 1 of the method statement in clause 3 of Schedule 1;

                     (b)  paragraph (e) of step 1 of the method statement in clause 25 of Schedule 1;

                     (c)  paragraph 29(1)(c) of Schedule 1;

                     (d)  paragraph (c) of step 1 of the method statement in subclause 29(2) of Schedule 1;

                     (e)  paragraph 29A(2)(c) of Schedule 1.