A New Tax System (Family Assistance) Act 1999
28DMember of a couple whose youngest FTB child has turned 13
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28D Member of a couple whose youngest FTB child has turned 13
(1) Despite Subdivisions A and B, an individual’s Part B rate is nil if: (a) the individual is a member of a couple; and (b) the youngest FTB child of the individual has turned 13 years of age. (2) Subclause (1) does not apply if the individual is a grandparent or great‑grandparent of that FTB child. (3) In determining, for the purposes of this clause, whether an individual is a grandparent or great‑grandparent of another person, treat the following relationships as if they were biological child‑parent relationships: (a) the relationship between an adopted child and his or her adoptive parent; (b) the relationship between a step‑child and his or her step‑parent; (c) the relationship between a relationship child and his or her relationship parent. (4) In this clause:
adoptive parent, of a person (the child), means the person who adopted the child under a law of any place (whether in Australia or not) relating to the adoption of children.
step‑parent, of a person (the child), means the person who:
(a) is the current or former partner of the biological parent, adoptive parent or relationship parent of the child; and
(b) is not the biological parent, adoptive parent or relationship parent of the child.