Commonwealth Consolidated Acts

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

             (1)  If:

                     (a)  one of the following applies:

                              (i)  a regular care child leaves Australia;

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

                            (iii)  an FTB child leaves Australia;

                            (iv)  a child born outside Australia is an FTB 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 a regular care child;

the child is an absent overseas regular care 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 a regular care child.

Note:          Generally, an absent overseas regular care child cannot be a rent assistance child (see clause 38B of Schedule 1).

             (2)  If:

                     (a)  an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

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

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

                     (c)  during the absence from Australia referred to in paragraph (b) after the child becomes a regular care child; and

                     (d)  during which the child continues to be a regular care child.

             (3)  If:

                     (a)  either:

                              (i)  a regular care child is an absent overseas regular care child because of the application of subsection (1) or (2) or a previous application of this subsection; or

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

the child is an absent overseas regular care 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 a regular care child.