A New Tax System (Family Assistance) Act 1999
95When is an individual entitled to a back to school bonus?
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95 When is an individual entitled to a back to school bonus?
(1) An individual (the entitled individual) is entitled to a back to school bonus if subsection (2), (3) or (4) applies to the individual. (2) This subsection applies to the individual if: (a) in relation to 3 February 2009, a determination under section 16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and (b) the rate (the applicable rate) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009. (3) This subsection applies to the individual if: (a) in relation to 3 February 2009, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and (b) the determination was made as a result of a claim made in the 2008‑09, 2009‑10 or 2010‑11 income year; and (c) if the claim was made in the 2008‑09 income year—the rate (the applicable rate) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009; and (d) if the claim was made in the 2009‑10 or 2010‑11 income year: (i) the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same‑rate benefit periods in the 2008‑09 income year; and (ii) the rate (the applicable rate) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 3 February 2009, consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009. (4) This subsection applies to the individual if: (a) in relation to 3 February 2009, a determination under section 18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and (b) the determination was made as a result of a claim made in the 2008‑09 income year or a later income year; and (c) the rate (the applicable rate) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009 (or, if the child has died, who would have been that age on that date if the child had not died).