Part 1
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Commonwealth act
The A New Tax System (Family Assistance) Act 1999 sets who can get government financial support for raising children and using approved childcare in Australia, affecting parents, carers (including grandparents), separated parents and approved providers.
It defines eligibility, income and shared‑care tests, immunisation and absence rules, and the suite of payments and subsidies that millions rely on, making it the legal backbone of Australia’s family welfare system.
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Direct links to the current provisions in A New Tax System (Family Assistance) Act 1999.
This Act may be cited as the A New Tax System (Family Assistance) Act 1999.
(1) This Act commences, or is taken to have commenced: (a) after all the provisions listed in subsection (2) have commenced; and (b) on the last day on which any of those provisions commenced. (2) These are the provisions: (a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999; (b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; (c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; (d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; (e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.
This Act extends to Norfolk Island.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the A New Tax System (Family Assistance) Act 1999.
(1) This Act commences, or is taken to have commenced: (a) after all the provisions listed in subsection (2) have commenced; and (b) on the last day on which any of those provisions commenced. (2) These are the provisions: (a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999; (b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; (c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; (d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; (e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.
This Act extends to Norfolk Island.
An Act to implement A New Tax System by providing assistance to families, and for related purposes
This Act may be cited as the A New Tax System (Family Assistance) Act 1999.
(1) This Act commences, or is taken to have commenced: (a) after all the provisions listed in subsection (2) have commenced; and (b) on the last day on which any of those provisions commenced. (2) These are the provisions: (a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999; (b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; (c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; (d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; (e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.
This Act extends to Norfolk Island.
(1) In this Act, unless the contrary intention appears:
3 day guarantee has the meaning given by subclause 11(1A) of Schedule 2.
2020 economic support payment means:
(a) a first 2020 economic support payment; or
(b) a second 2020 economic support payment.
Aboriginal or Torres Strait Islander child has the meaning given by subclause 15A(3) of Schedule 2.
Aboriginal or Torres Strait Islander child result has the meaning given by clause 15A of Schedule 2.
Aboriginal or Torres Strait Islander person has the meaning given by subclause 15A(4) of Schedule 2.
ACCS: see additional child care subsidy.
ACCS (child wellbeing): see additional child care subsidy.
ACCS (grandparent): see additional child care subsidy.
ACCS hourly rate cap has the meaning given by subclause 6(2) of Schedule 2.
ACCS (temporary financial hardship): see additional child care subsidy.
ACCS (transition to work): see additional child care subsidy.
additional child care subsidy or ACCS means additional child care subsidy for which:
(a) an individual or an approved provider may become eligible under section 85CA (ACCS (child wellbeing)); or
(b) an individual may become eligible under section 85CG (ACCS (temporary financial hardship)); or
(c) an individual may become eligible under section 85CJ (ACCS (grandparent)); or
(d) an individual may become eligible under section 85CK (ACCS (transition to work)).
additional economic support payment 2020 means a payment to which an individual is entitled under Division 1 of Part 10.
additional economic support payment 2021 means a payment to which an individual is entitled under Division 2 of Part 10.
adjusted taxable income has the meaning given by Schedule 3.
AFP Minister means the Minister administering the Australian Federal Police Act 1979.
aged care resident has the same meaning as in the Social Security Act 1991.
amount of rent paid or payable has the same meaning as in the Social Security Act 1991.
applicable percentage has the meaning given by clauses 3 and 3A of Schedule 2.
application day has the meaning given by subsections 35K(2) and (3).
approved care organisation means an organisation approved by the Secretary under section 20.
approved course of education or study has the meaning given by subsection 541B(5) of the Social Security Act 1991 for the purposes of paragraph (1)(c) of that section.
ASIO Minister means the Minister administering the Australian Security Intelligence Organisation Act 1979.
Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.
Note: In Division 5 of Part 4 of the Family Assistance Administration Act (about departure prohibition orders), Australia has an extended meaning.
Australian Immunisation Handbook means the latest edition of the Australian Immunisation Handbook published by the Australian Government Publishing Service.
Australian resident has the same meaning as in the Social Security Act 1991.
Australian travel document has the same meaning as in the Australian Passports Act 2005.
authorised party, in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in respect of the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.
back to school bonus means a payment to which an individual is entitled under section 95 or 98.
base FTB child rate, in relation to an FTB child of an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, has the meaning given by clause 8 of that Schedule.
base rate, in relation to an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1, has the meaning given by clause 4 of that Schedule.
becomes entrusted: a child becomes entrusted to the care of an individual at a time if:
(a) any person entrusts the child to the individual’s care; and
(b) as a result, the child is in the individual’s care at that time; and
(c) the child was not in the individual’s care at any earlier time.
benefit received by an individual has a meaning affected by paragraph 19(2)(b).
benefit restriction notice means a notice under section 57GIA or 57GJ.
capitalised maintenance income, in relation to an individual, means maintenance income (other than child maintenance to which clause 20B, 20C or 20D of Schedule 1 applies) of the individual:
(a) that is neither a periodic amount nor a benefit provided on a periodic basis; and
(b) the amount or value of which exceeds $1,500.
Note: Periodic amount is defined in section 19.
care arrangement in relation to a child means:
(a) a written agreement between the parents of the child, or between a parent of the child and another person who cares for the child, that relates to the care of the child; or
(b) a parenting plan for the child; or
(c) any of the following orders relating to the child:
(i) a family violence order within the meaning of section 4 of the Family Law Act 1975;
(ii) a parenting order within the meaning of section 64B of that Act;
(iii) a State child order registered in accordance with section 70D of that Act;
(iv) an overseas child order registered in accordance with section 70G of that Act.
care period has the meaning given by subparagraph 35A(1)(a)(ii) or (2)(b)(ii) or paragraph 35B(1)(a) or (2)(b).
CCS: see child care subsidy.
CCS fortnight means a period of 2 weeks beginning on:
(a) Monday 2 July 2018; or
(b) every second Monday after that Monday.
CCS hourly rate cap has the meaning given by subclause 2(3) of Schedule 2.
change of care day for an individual who cares for a child means:
(a) if a determination of the individual’s percentage of care for the child has been revoked under Subdivision E of Division 1 of Part 3—the first day on which the care of the child that was actually taking place ceased to correspond with the individual’s percentage of care for the child under the determination; or
(b) if a determination of the individual’s percentage of care for the child has been suspended under Subdivision E of Division 1 of Part 3—the first day on which the care of the child that was actually taking place ceased to correspond with the individual’s percentage of care for the child determined for the purposes of subsection 35C(4) under the determination; or
(c) otherwise—the first day on which the care of the child that was actually taking place did not correspond with the individual’s extent of care under a care arrangement that applies in relation to the child (which might be the first day the care arrangement begins to apply in relation to the child).
child care subsidy or CCS means child care subsidy for which an individual may become eligible under section 85BA.
child support means financial support under the Child Support (Assessment) Act 1989 and includes financial support:
(a) by way of lump sum payment; or
(b) by way of transfer or settlement of property.
child support agreement has the meaning given by section 81 of the Child Support (Assessment) Act 1989.
child support care determination has the meaning given by paragraph 35T(1)(b).
child wellbeing result has the meaning given by clause 15 of Schedule 2.
clean energy advance means an advance to which an individual is entitled under Division 1 or 3 of Part 8.
compliance penalty period has the same meaning as in the Social Security Act 1991.
continuous flexible period has the same meaning as in the Paid Parental Leave Act 2010.
current figure, as at a particular time and in relation to an amount that is to be indexed or adjusted under Schedule 4, means:
(a) if the amount has not yet been indexed or adjusted under Schedule 4 before that time—the amount; and
(b) if the amount has been indexed or adjusted under Schedule 4 before that time—the amount most recently substituted for the amount under Schedule 4 before that time.
deemed subsidised hours has the meaning given by clause 16 of Schedule 2.
disability expenses maintenance has the meaning given by subsection 19(3).
disabled person means a person who is:
(a) receiving a disability support pension under Part 2.3 of the Social Security Act 1991; or
(b) receiving an invalidity pension under Division 4 of Part III of the Veterans’ Entitlements Act 1986; or
(c) participating in an independent living program provided by CRS Australia or such other body determined by the Minister, by legislative instrument, for the purposes of this paragraph; or
(d) diagnosed by a medical practitioner or a psychologist (see subsection 3(3)) as a person who is impaired to a degree that significantly incapacitates him or her; or
(e) included in a class of persons determined by the Minister, by legislative instrument, to be a disabled person for the purposes of this paragraph.
economic security strategy payment to families means a payment to which an individual is entitled under section 89 or 93.
ETR payment (short for Education Tax Refund payment) means a payment to which an individual is entitled under Part 7A.
extended child wellbeing period has the meaning given by subclause 15(3) of Schedule 2.
family assistance means:
(a) family tax benefit; or
(b) stillborn baby payment; or
(d) child care subsidy; or
(da) additional child care subsidy; or
(e) family tax benefit advance; or
(f) single income family supplement.
family dispute resolution has the meaning given by section 10F of the Family Law Act 1975.
family law order means:
(a) a parenting order within the meaning of section 64B of the Family Law Act 1975; or
(b) a family violence order within the meaning of section 4 of that Act; or
(c) a State child order registered under section 70D of that Act; or
(d) an overseas child order registered under section 70G of that Act.
family tax benefit means the benefit for which a person is eligible under Division 1 of Part 3 (and includes any amount under section 58AA).
first 2020 economic support payment means a payment to which an individual is entitled under Division 1 of Part 9.
flexible PPL day has the same meaning as in the Paid Parental Leave Act 2010.
Foreign Affairs Minister means the Minister administering the Australian Passports Act 2005.
fourth income (other rate) threshold has the meaning given by subclause 3A(6) of Schedule 2.
FTB child:
(a) in relation to family tax benefit—has the meaning given in Subdivision A of Division 1 of Part 3; and
(b) in relation to child care subsidy and additional child care subsidy—has the meaning given in Subdivision A of Division 1 of Part 3 (except for section 24), but in applying Subdivision D of that Division to CCS or ACCS, a reference in Subdivision D to a claim for payment of family tax benefit is taken to be a reference to a claim for CCS; and
(c) in relation to stillborn baby payment—has the meaning given in Subdivision A of Division 1 of Part 3; and
(e) in relation to single income family supplement—has the meaning given in Subdivision A of Division 1 of Part 3 but, in applying Subdivision D of that Division to that supplement in a case where a claim for that supplement is required for there to be an entitlement to be paid that supplement, a reference in Subdivision D of that Division to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of that supplement.
FTB child rate reduction period has the meaning given by subsection 61A(2) or 61B(2).
Note: The FTB child rate reduction period relates to a child who does not meet the health check or immunisation requirements under section 61A or 61B.
general practitioner has the same meaning as in the Health Insurance Act 1973.
higher rate child has the meaning given by subclause 3B(1) of Schedule 2.
holder, in relation to a visa, has the same meaning as in the Migration Act 1958.
hourly rate of ACCS:
(b) for an individual—has the meaning given by subclause 6(1) of Schedule 2; or
(c) for an approved provider—has the meaning given by subclause 9(1) of Schedule 2.
hourly rate of CCS has the meaning given by subclause 2(1) of Schedule 2.
hourly session fee:
(a) for an individual—has the meaning given by subclause 2(2) of Schedule 2; and
(b) for an approved provider—has the meaning given by subclause 9(2) of Schedule 2.
Human Services Secretary means the Chief Executive Officer of Services Australia.
illness separated couple has the same meaning as in the Social Security Act 1991.
immunised, in relation to a child, means the child is immunised in accordance with:
(a) a standard vaccination schedule determined under section 4; or
(b) a catch up vaccination schedule determined under section 4.
income support supplement has the same meaning as in the Social Security Act 1991.
Income Tax Assessment Act means the Income Tax Assessment Act 1997.
income year has the same meaning as in the Income Tax Assessment Act.
increased care of a child has the meaning given by section 35GA.
increased hours result has the meaning given by subclause 12(1) of Schedule 2.
index number has the same meaning as in the Social Security Act 1991.
ineligible homeowner has the same meaning as in the Social Security Act 1991.
interim period has the meaning given by section 35FA.
lower income (base rate) threshold has the meaning given by subclause 3(4) of Schedule 2.
lower income (other rate) threshold has the meaning given by subclause 3A(6) of Schedule 2.
maintenance i
This is an opening excerpt, not the complete document.