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Commonwealth act
The A New Tax System (Family Assistance) Act 1999 is the foundational law that sets out who is eligible for government financial support for Australian families — and how much they can receive. It was introduced alongside the GST (goods and services tax) as part of a major tax reform package.
This law directly affects:
The Act defines and governs a wide range of family payments and subsidies, including:
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Direct links to the current provisions in A New Tax System (Family Assistance) Act 1999.
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View on official registerSourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Who counts as your 'FTB child'? A child must generally be under 16 (or up to 19 if still in secondary school), in your care, and be an Australian resident or living with you.
Shared care arrangements: If you share care with another parent, the government calculates what percentage of time each parent has the child and adjusts payments accordingly. You generally need at least 35% of care to get Family Tax Benefit. Between 14–35%, you may still get some related benefits.
Immunisation requirements: Your child generally must be vaccinated (or have a valid medical exemption) for you to receive the full rate of Family Tax Benefit and Child Care Subsidy.
Income testing: Most payments are means-tested — the more your household earns, the less you receive. The Act sets out detailed income thresholds and taper rates.
Overseas absences: If you or your child leaves Australia, payments generally continue for only 6 weeks, though extensions are possible in exceptional circumstances (serious illness, natural disasters, war, etc.).
Separation and divorce: Both parents may be eligible during periods of shared care, and special rules apply when care arrangements change or break down.
This law is the legal backbone of Australia's family welfare system. Millions of Australian families rely on these payments to help cover everyday costs of raising children and accessing childcare. Changes to this Act directly affect household budgets across the country.