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A New Tax System (Family Assistance) Act 1999
35When an approved care organisation is not eligible for family tax benefit
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#### 35 When an approved care organisation is not eligible for family tax benefit
(1) An approved care organisation is not eligible for family tax benefit in respect of an individual in the cases set out in this table:
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<table cellspacing="0" cellpadding="0" style="width:326.05pt; margin-left:35.45pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:315.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>When an approved care organisation is not eligible for family tax benefit at a particular time</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold"></span></p></td><td style="width:109.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">If the individual is aged:</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">then the approved care organisation is not eligible for family tax benefit in respect of the individual if:</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:109.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>16 or more</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme, unless subsection</span><span> </span><span>(1A) applies to the individual.</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:109.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>any age</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="margin-left:1.2pt; text-indent:0pt"><span>the individual, or someone on behalf of the individual, is, at the particular time, receiving:</span></p><p class="Tablea"><span>(a) a social security pension; or</span></p><p class="Tablea"><span>(b) a social security benefit; or</span></p><p class="Tablea"><span>(c) payments under a program included in the programs known as Labour Market Programs.</span></p></td></tr></tbody></table>
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(1A) This subsection applies to an individual if:
(a) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under the ABSTUDY scheme; and
(b) the payments are being paid on the basis that the individual:
(i) is undertaking full‑time study at a secondary school (within the meaning of the Student Assistance Act 1973); and
(ii) is, in accordance with the ABSTUDY scheme, a student approved to live away from home; and
(iii) is boarding away from home for the purposes of attending the school.
> Note: For undertaking full‑time study, see subsection 3(1).
(2) An approved care organisation is also not eligible for family tax benefit in respect of an individual if anyone else is eligible for family tax benefit in respect of the individual.