A New Tax System (Family Assistance) Act 1999
24HAHow to work out an individual’s above base energy supplement amount
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24HA How to work out an individual’s above base energy supplement amount
(1) The individual’s above base energy supplement amount for the maintenance income is the difference between: (a) the individual’s energy supplement (Part A) under Subdivision A of Division 2AA of Part 5 (clause 38AA) for the FTB children of the individual in respect of whom the individual, or the individual’s partner, is entitled to apply for maintenance income from the maintenance payer; and (b) the individual’s energy supplement (Part A) under Subdivision B of Division 2AA of Part 5 (clause 38AF) for those children (assuming that the individual’s Part A rate were calculated under Part 3). (2) However, the individual’s above base energy supplement amount for the maintenance income is nil if paragraph (cb) of step 1 of the method statement in clause 3 does not apply to the individual because of clause 6A.