A New Tax System (Family Assistance and Related Measures) Act 2000

1 Short title

This Act may be cited as the A New Tax System (Family Assistance and Related Measures) Act 2000.

2 Commencement

(1) Sections 1, 2 and 3 and items 1, 29 and 31 of Schedule 4 commence on the day on which this Act receives the Royal Assent. (2) The items of Schedule 1 (other than item 83) commence immediately after the commencement of the A New Tax System (Family Assistance) Act 1999. (3) Item 83 of Schedule 1 commences immediately after the commencement of Schedule 4 to the A New Tax System (Compensation Measures Legislation Amendment) Act 1999. (4) Schedule 2, items 3 to 5 and 15 to 57 of Schedule 3 and Schedules 5 and 6 commence immediately after the commencement of the provisions referred to in subsection 2(2) of the A New Tax System (Family Assistance) (Administration) Act 1999. (5) Item 6 of Schedule 3 commences immediately after the commencement of Part 1 of Schedule 1 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999. (6) Items 1, 2 and 7 and items 11 to 14 of Schedule 3 commence immediately after the commencement of Schedule 1 to the A New Tax System (Compensation Measures Legislation Amendment) Act 1999. (7) Items 8 to 10 of Schedule 3 commence immediately after the commencement of Schedule 7 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999. (8) Items 2 to 9 of Schedule 4 commence immediately after the commencement of Schedule 4 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999. (9) Item 10 of Schedule 4 commences immediately after the commencement of item 16 of Schedule 7 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999. (10) Items 11 to 27 and item 30 of Schedule 4 commence immediately after the commencement of Schedule 8 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999. (11) Item 28 of Schedule 4 commences immediately after the commencement of Schedule 10 (other than items 22, 63, 66 and 67A) to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

22A Exceptions to the operation of section 22

Exceptions (1) Despite section 22, an individual cannot be an FTB child of another individual (an adult) in the cases set out in this table:

<table cellspacing="0" cellpadding="0" style="margin-left:35.45pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:315.25pt; border-top:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">When the individual is not an FTB child of the adult at a particular time</span></p></td></tr><tr><td style="width:17.55pt; 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="Table" 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="Table" style="page-break-after:avoid"><span style="font-weight:bold">If the individual is aged:</span></p></td><td style="width:166.4pt; 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="Table" style="page-break-after:avoid"><span style="font-weight:bold">then the individual cannot be an FTB child of the adult if:</span></p></td></tr></thead><tbody><tr><td style="width:17.55pt; 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="Table"><span>1</span></p></td><td style="width:109.7pt; 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="Table"><span>5 or more and less than 16</span></p></td><td style="width:166.4pt; 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="Tablea" style="margin-bottom:3pt; line-height:normal; font-size:10pt"><span>(a) the individual is not undertaking full</span><span>‑</span><span>time study and the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut</span><span>‑</span><span>out amount (see subsection (2)); or</span></p><p class="Tablea" style="line-height:normal; font-size:10pt"><span>(b) the adult is the individual’s partner.</span></p></td></tr><tr><td style="width:17.55pt; 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="Table"><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="Table"><span>16 or more</span></p></td><td style="width:166.4pt; 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="Tablea" style="margin-bottom:3pt; line-height:normal; font-size:10pt"><span>(a) the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut</span><span>‑</span><span>out amount (see subsection (2)); or</span></p><p class="Tablea" style="margin-bottom:3pt; line-height:normal; font-size:10pt"><span>(b) the adult is the individual’s partner; or</span></p><p class="Tablea" style="line-height:normal; font-size:10pt"><span>(c) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme.</span></p></td></tr><tr><td style="width:17.55pt; 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="Table"><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="Table"><span>any age</span></p></td><td style="width:166.4pt; 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="Table" style="margin-bottom:3pt"><span>the individual, or someone on behalf of the individual, is, at the particular time, receiving:</span></p><p class="Tablea" style="margin-bottom:3pt; line-height:normal; font-size:10pt"><span>(a) a social security pension; or</span></p><p class="Tablea" style="margin-bottom:3pt; line-height:normal; font-size:10pt"><span>(b) a social security benefit; or</span></p><p class="Tablea" style="line-height:normal; font-size:10pt"><span>(c) payments under a program included in the programs known as Labour Market Programs.</span></p></td></tr></tbody></table>

Definition (2) In subsection (1):

cut‑out amount means the sum of:

(a) the amount specified in column 2 of item 2 of the table in clause 30 of Schedule 1 divided by 0.3; and
(b) the amount specified in clause 33 of that Schedule.

5 Subsections 23(1) and (2)

After “22(2) or (3)” (wherever occurring), insert “(including that subsection in its application by virtue of subsection 22(7))”.

6 Subsection 23(3)

Repeal the subsection.

7 Subsection 23(4)

Omit “or (3)”.

8 Section 25

Repeal the section, substitute:

25 Effect of FTB child being in individual’s care for less then 10% of a period

(1) If: (a) the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the child) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); and (b) one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and (c) the Secretary is satisfied that the child was, or will be, in the care of that last‑mentioned individual for less than 10% of that period; the child is to be taken, despite that subsection, not to be an FTB child of that last‑mentioned individual for any part of that period. (2) For the purposes of this section, a child cannot be in the care of more than one of the other individuals referred to in subsection (1) on any particular day. (3) For the purposes of this section, the Secretary must determine which of the other individuals referred to in subsection (1) has the care of the child on any given day having regard to the living arrangements of the child.

9 Paragraph 28(1)(e)

Omit “, such that each of those percentages is a multiple of 5%”.

10 Paragraph 29(e)

Omit “, such that each of those percentages is a multiple of 5%”.

11 Section 30

Repeal the section.

12 Paragraph 33(2)(c)

Omit “the subject amount”, substitute “so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died”.

13 Paragraph 33(2)(d)

Omit “the subject amount”, substitute “that much of the subject amount”.

14 Subsection 33(2)

Omit “the subject amount and no‑one else is, or can become, eligible for or entitled to be paid that amount”, substitute “that much of the subject amount and no‑one else is, or can become, eligible for or entitled to be paid any of the subject amount”.

15 Subsection 35(1) (table items 2 and 3)

Repeal the items, substitute:

16 Subparagraph 39(2)(b)(v)

Repeal the subparagraph.

17 Paragraph 39(4)(c)

Repeal the paragraph.

18 Paragraphs 59(1)(b) and (c)

Repeal the paragraphs, substitute:

(b) the FTB child is also an FTB child of another individual who is not person A’s partner;

19 Subsection 59(1) (second sentence)

Repeal the sentence.

20 Section 68

Repeal the section, substitute:

68 When the maternity immunisation allowance is shared

If: (a) apart from this section, more than one individual is eligible for maternity immunisation allowance under subsection 39(2) or (4) in respect of the same child; and (b) the Secretary, under subsection 59(1), has determined each individual’s percentage of family tax benefit for the child; each individual is eligible instead only for a percentage of the allowance equal to the percentage of family tax benefit that the Secretary determined in relation to the individual.

21 Clause 3 of Schedule 1

Omit “Subject to clauses 5 and 6”, substitute “Subject to the operation of clause 5”.

22 Clause 5 of Schedule 1

Omit “If”, substitute “Subject to subclause (2), if”.

23 At the end of clause 5 of Schedule 1

Add:

(2) If, at any time, the FTB advance rate in respect of an individual would equal or exceed the individual’s Part A rate were subclause (1) to be disregarded, then, with effect from that time, subclause (1) ceases to have effect.

24 Clause 6 of Schedule 1

Repeal the clause.

25 Paragraph 13(1)(b) of Schedule 1

Repeal the paragraph, substitute:

(b) the individual’s claim for family tax benefit is not a claim to which subclause (2) applies; and
(ba) neither the individual nor the individual’s partner is receiving payments of incentive allowance under clause 36 of Schedule 1A to the Social Security Act 1991; and

26 Paragraph 13(1)(f) of Schedule 1

Repeal the paragraph, substitute:

(f) if the individual is not a relevant shared carer—the rent is payable at a rate of more than:
(i) if the individual is not a member of a couple—$2,485.65 per year; or
(ii) if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple—$3,675.55 per year; or
(iii) if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple—$2,485.65 per year; or
(iv) if the individual is a member of a temporarily separated couple—$2,485.65 per year; and
(fa) if the individual is a relevant shared carer—the rent is payable at a rate of more than:
(i) if the individual is not a member of a couple—$1,898.00 per year; or
(ii) if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple—$3,087.90 per year; or
(iii) if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple—$1,898.00 per year; or
(iv) if the individual is a member of a temporarily separated couple—$1,898.00 per year; and

27 Subclauses 13(2), (3) and (4) of Schedule 1

Repeal the subclauses, substitute:

(2) This subclause applies to an individual’s claim for family tax benefit if: (a) the claim is for family tax benefit for a past period that occurs in the income year before the one in which the claim is made; and (b) when the claim is made the individual: (i) is eligible for family tax benefit; and (ii) is not prevented by section 9 of the A New Tax System (Family Assistance) (Administration) Act 1999 from making an effective claim for payment of family tax benefit by instalment; and (c) the claim is not accompanied by a claim for family tax benefit by instalment.

28 Clause 14 of Schedule 1

After “The rate of rent assistance”, insert “payable to an individual who is not a relevant shared carer”.

29 Clause 14 of Schedule 1 (table)

Repeal the table, substitute:

<table cellspacing="0" cellpadding="0" style="margin-left:0.05pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:344.8pt; border-top:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="margin-bottom:3pt; page-break-after:avoid"><span style="font-weight:bold">Rent assistance payable to individual who is not a relevant shared carer</span></p><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">(Part A—Method 1)</span></p></td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold"></span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="margin-bottom:3pt; page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">Family situation</span></p></td><td style="width:131.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="margin-bottom:3pt; text-align:center; page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Table" style="text-align:center; page-break-after:avoid"><span style="font-weight:bold">Rate A</span></p></td><td colspan="2" style="width:103.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="margin-bottom:3pt; text-align:center; page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p><p class="Table" style="text-align:center; page-break-after:avoid"><span style="font-weight:bold">Rate B</span></p></td></tr><tr><td style="width:10.55pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span></span></p></td><td style="width:67.25pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span></span></p></td><td style="width:131.05pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span></span></p></td><td style="width:46pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="text-align:center; page-break-after:avoid"><span style="font-weight:bold">Column 3A</span></p></td><td style="width:47.15pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="text-align:center; page-break-after:avoid"><span style="font-weight:bold">Column 3B</span></p></td></tr><tr><td style="width:10.55pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span></span></p></td><td style="width:67.25pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span></span></p></td><td style="width:131.05pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span></span></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="text-align:center; page-break-after:avoid"><span style="font-weight:bold">1 or 2 rent assistance children</span></p></td><td style="width:47.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="text-align:center; page-break-after:avoid"><span style="font-weight:bold">3 or more rent assistance children</span></p></td></tr></thead><tbody><tr><td style="width:10.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>1</span></p></td><td style="width:67.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>Not member of a couple</span></p></td><td style="width:131.05pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Formula" style="margin-left:0pt; line-height:normal; font-size:10pt"><img src="image.002.png" width="182" height="55" alt="" style="vertical-align:middle"></p></td><td style="width:46pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$2,310.45</span></p></td><td style="width:47.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$2,606.10</span></p></td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>2</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple</span></p></td><td style="width:131.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><img src="image.003.png" width="183" height="55" alt="" style="vertical-align:middle"></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$2,310.45</span></p></td><td style="width:47.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$2,606.10</span></p></td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>3</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple</span></p></td><td style="width:131.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><img src="image.004.png" width="183" height="55" alt="" style="vertical-align:middle"></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$2,310.45</span></p></td><td style="width:47.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$2,606.10</span></p></td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>4</span></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>Member of a temporarily separated couple</span></p></td><td style="width:131.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><img src="image.004.png" width="183" height="55" alt="" style="vertical-align:middle"></p></td><td style="width:46pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$2,310.45</span></p></td><td style="width:47.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$2,606.10</span></p></td></tr></tbody></table>

Note: The heading to clause 14 of Schedule 1 is replaced by the heading “Rate of rent assistance payable to individual who is not a relevant shared carer”.

30 After clause 14 of Schedule 1

Insert:

14A Rate of rent assistance payable to individual who is a relevant shared carer

The rate of rent assistance payable to an individual who is a relevant shared carer is the higher of: (a) the rate of rent assistance that would be payable to that individual if that individual were not a relevant shared carer; and (b) the rate of rent assistance worked out using the following table. In working out rent assistance, work out the individual’s family situation using column 1 and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual’s rate of rent assistance in accordance with the table but only up to Rate B specified in column 3.

<table cellspacing="0" cellpadding="0" style="margin-left:0.05pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:343.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="margin-bottom:3pt; page-break-after:avoid"><span style="font-weight:bold">Rent assistance payable to individual who is a relevant shared carer</span></p><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">(Part A—Method 1)</span></p></td></tr><tr><td style="width:10.55pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold"></span></p></td><td style="width:95.6pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="margin-bottom:3pt; page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">Family situation</span></p></td><td style="width:138.15pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="margin-bottom:3pt; text-align:center; page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Table" style="text-align:center; page-break-after:avoid"><span style="font-weight:bold">Rate A</span></p></td><td style="width:67.25pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="margin-bottom:3pt; text-align:center; page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p><p class="Table" style="text-align:center; page-break-after:avoid"><span style="font-weight:bold">Rate B</span></p></td></tr></thead><tbody><tr><td style="width:10.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>1</span></p></td><td style="width:95.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>Not member of a couple</span></p></td><td style="width:138.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Formula" style="margin-left:0pt; line-height:normal; font-size:10pt"><img src="image.005.png" width="180" height="55" alt="" style="vertical-align:middle"></p></td><td style="width:67.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$1,981.95</span></p></td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>2</span></p></td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>Member of a couple other than a person who is partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><img src="image.006.png" width="182" height="55" alt="" style="vertical-align:middle"></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$1,865.15</span></p></td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>3</span></p></td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>Person who is partnered (partner in gaol) or a member of an illness separated couple or a respite care couple</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><img src="image.007.png" width="182" height="55" alt="" style="vertical-align:middle"></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$1,981.95</span></p></td></tr><tr><td style="width:10.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>4</span></p></td><td style="width:95.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>Member of a temporarily separated couple</span></p></td><td style="width:138.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p><img src="image.007.png" width="182" height="55" alt="" style="vertical-align:middle"></p></td><td style="width:67.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>$1,865.15</span></p></td></tr></tbody></table>

31 After clause 16 of Schedule 1

Insert:

16A Rent paid by a member of an illness separated, respite care or temporarily separated couple

If an individual is a member of an illness separated, respite care or temporarily separated couple, any rent that the individual’s partner pays or is liable to pay in respect of the premises occupied by the individual is to be treated as paid or payable by the individual.

32 Clause 17 of Schedule 1

After “or a service pension”, insert “or is receiving income support supplement under Part IIIA of the Veterans’ Entitlements Act 1986”.

33 Before clause 20 of Schedule 1

Insert:

19A Extended meaning of receiving maintenance income

In this Division, if the FTB child of an individual receives maintenance income, the individual is taken to have received the maintenance income.

19B Application of maintenance income test to certain pension and benefit recipients and their partners

If the individual, or the individual’s partner, is: (a) permanently blind; and (b) receiving: (i) an age pension (under Part 2.2 of the Social Security Act 1991); or (ii) a disability support pension (under Part 2.3 of the Social Security Act 1991); or (iii) a service pension; or (iv) income support supplement (under Part IIIA of the Veterans’ Entitlements Act 1986); then: (c) the individual’s maintenance income excess is nil; and (d) the individual’s income and maintenance tested rate is the same as the individual’s income tested rate.

34 Clause 20 of Schedule 1

Omit “work out an individual’s reduction for maintenance income:”, substitute “work out an individual’s reduction for maintenance income if clause 19B does not apply:”.

35 Clause 20 of Schedule 1 (method statement, step 1)

Omit “annual rate”, substitute “annualised amount”.

36 After clause 20 of Schedule 1

Insert:

20A Annualised amount of maintenance income

Object of clause (1) The object of this clause is to annualise the maintenance income (other than capitalised maintenance income) (CMI) of an individual during an income year. Annualisation of maintenance income other than CMI (2) If an individual receives maintenance income (other than CMI) from another individual during any period or periods (the relevant period or periods) in an income year, the annualised amount of the maintenance income of the individual is worked out using the following formula:

View image in the official source

Commencement of relevant period (3) If: (a) an individual (payee) receives maintenance income (other than CMI) from another individual (payer) in an income year under a maintenance liability; and (b) subsection (4) does not apply; the relevant period in respect of the maintenance income commences: (c) in the case where the maintenance liability arises after 1 July of the income year in which the maintenance income is received—on the day that the maintenance liability arises; or (d) in the case where the maintenance liability exists on 1 July of the income year in which the maintenance income is received—1 July. (4) If: (a) a payee receives maintenance income (other than CMI) from a payer in an income year under a maintenance liability; and (b) the payee has received maintenance income (other than CMI) from that payer previously during a period in the income year, but not under a maintenance liability; and (c) in between the time the payee receives maintenance income under paragraph (a) and the end of the period referred to in paragraph (b): (i) the payee and the payer were not members of the same couple; and (ii) the payee was entitled to claim, or apply for, maintenance from the payer; the relevant period in respect of the maintenance income commences: (d) on the day the payee first received the previously received maintenance income in the income year; or (e) on such earlier day in respect of the previously received maintenance income that the Secretary determines. (5) If a payee receives maintenance income (other than CMI) from a payer during a period in an income year but not under a maintenance liability, the relevant period, in respect of the maintenance income, commences: (a) on the day that the payee first received the maintenance income during that period; or (b) on such earlier day that the Secretary determines. End of relevant period (6) A relevant period, in respect of maintenance income (other than CMI) received under a maintenance liability in an income year, ends either when the maintenance liability ceases (if it ceases before the end of the income year) or on 30 June of the income year. (7) If: (a) a payee receives maintenance income (other than CMI) in an income year; and (b) the maintenance income is not received under a maintenance liability; the relevant period ends in respect of the payee either: (c) unless subclause (8) applies—when the payee ceases to receive the maintenance income (if the payee ceases to receive the income before the end of the income year); or (d) on 30 June of the income year. (8) If: (a) a payee receives maintenance income (other than CMI) from a payer in an income year under a maintenance liability; and (b) the payee has received maintenance income (other than CMI) from that payer previously during a period in the income year, but not under a maintenance liability; and (c) in between the time the payee receives maintenance income under paragraph (a) and the end of the period referred to in paragraph (b): (i) the payee and the payer were not members of the same couple; and (ii) the payee was entitled to claim, or apply for, maintenance from the payer; the relevant period ends either when the maintenance liability ceases (if it ceases before the end of the income year) or on 30 June of the income year. Relevant period where payee elects to end an assessment (9) If: (a) a payee receives maintenance income (other than CMI) in an income year from a payer under a maintenance liability which is an assessment under Part 5 of the Child Support (Assessment) Act 1989; and (b) the payee and payer become members of the same couple; and (c) the payee elects under the Child Support (Assessment) Act 1989 to end the assessment from a specified day before the day the payee and payer became members of the same couple; for the purpose of determining the commencement or end of the relevant period, the assessment is taken to end from the day the payee and the payer became a member of the same couple or from such earlier day as the Secretary determines (not being a day earlier than the specified day). Meaning of maintenance liability (10) In this clause, maintenance liability means a liability to provide: (a) child support; or (b) maintenance (other than child support) that arises as a result of: (i) the order of a court; or (ii) a maintenance agreement registered in, or approved by, a court under the Family Law Act 1975 or the law of a State or Territory. Day a maintenance liability arises (11) The day a maintenance liability arises is: (a) if the liability is to provide child support, the day that the liability arises under the Child Support (Assessment) Act 1989; or (b) if the liability is to provide maintenance that arises as set out in paragraph (10)(b), the day that the order of the court or the maintenance agreement has effect from.

37 Clause 21 of Schedule 1

Repeal the clause, substitute:

21 Maintenance income of members of couple to be added

The annualised amount of the maintenance income of an individual who is a member of a couple is the sum of the amounts that, apart from this clause, would be the respective annualised amounts of each of the members of the couple.

38 After subclause 24(2) of Schedule 1

Insert:

(2A) For the capitalisation period in an income year, the annualised amount of an individual’s capitalised maintenance income is worked out using the following formula:

View image in the official source

39 Clause 25 of Schedule 1

Omit “If”, substitute “Subject to the operation of clause 25A, if”.

40 Clause 25 of Schedule 1 (method statement, step 2)

Repeal the step, substitute:

Step 2. Apply the income test in Division 3 of this Part (clause 28) to work out any reduction for adjusted taxable income. Take any reduction away from the individual’s maximum rate: the result is the individual’s provisional Part A rate.

Step 3. The individual’s Part A rate is:

(a) the individual’s provisional Part A rate if that rate is equal to or greater than the rate that would be the individual’s income and maintenance tested rate under step 3 of the method statement in clause 3 if the individual’s Part A rate were to be calculated using Part 2; or

(b) the rate that would the individual’s income and maintenance tested rate as so calculated if it is greater than the individual’s provisional Part A rate.

41 After clause 25 of Schedule 1

Insert:

25A Family tax benefit advance to individual

(1) Subject to subclause (2), if family tax benefit advance is paid to an individual, the individual’s Part A rate during the individual’s family tax benefit advance period is to be reduced by the FTB advance rate. (2) If, at any time, the FTB advance rate in respect of an individual would equal or exceed the individual’s Part A rate were subclause (1) to be disregarded, then, with effect from that time, subclause (1) ceases to have effect. (3) In subclause (2), the reference to the individual’s Part A rate includes a reference to a nil rate.

Part 2—Amendments relating to child care benefit

42 Subsection 3(1)

Before the definition of absence, insert:

24 hour care has the meaning given in subsection (5).

43 Subsection 3(1)

Before the definition of absence, insert:

24 hour care limit, in respect of a week and child, means a limit of:

(a) one or more 24 hour care periods during which 24 hour care is provided to the child, as certified by an approved child care service under subsection 56(3) or (4) or decided by the Secretary under subsection 56(6) or (8); and
(b) all of the hours in the sessions of care provided by an approved child care service to the child in the week, other than those hours that are included in a 24 hour care period.

44 Subsection 3(1)

Before the definition of absence, insert:

24 hour care period means a period of time that is at least 24 consecutive hours but less than 48 consecutive hours.

45 Subsection 3(1) (definition of absence)

Repeal the definition, substitute:

absence, in relation to care provided by an approved child care service, has a meaning affected by sections 10 and 10A.

46 Subsection 3(1)

Insert:

disabled person means a person who is:

(a) receiving a disability support pension under Part 2.3 of the Social Security Act 1991; or
(b) receiving an invalidity pension under Division 4 of Part III of the Veterans’ Entitlements Act 1986; or
(c) participating in an independent living program provided by CRS Australia or such other body determined by the Minister for the purposes of this paragraph; or
(d) diagnosed by a medical practitioner or a psychologist (see subsection 3(3)) as a person who is impaired to a degree that significantly incapacitates him or her; or
(e) included in a class of persons determined by the Minister to be a disabled person for the purposes of this paragraph.

47 Subsection 3(1)

Insert:

week, in relation to child care benefit, has the meaning given in subsection (6).

48 At the end of section 3

Add:

(3) For the purposes of paragraph (d) of the definition of disabled person, the reference to a psychologist is a reference to a psychologist who: (a) is registered with a Board established under a law of a State or Territory that registers psychologists in that State or Territory; and (b) has qualifications or experience in assessing impairment in adults. (4) A determination by the Minister for the purposes of paragraph (c) or (e) of the definition of disabled person is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. (5) If, in relation to a 24 hour care period and a child: (a) an approved child care service provides care to the child during the whole of the period; or (b) an approved child care service: (i) provides care to the child during more than half of the period; and (ii) during the remaining part of the period, when the service is not providing care to the child, has responsibility for the child; the service providing the care, or providing the care and having the responsibility, is providing 24 hour care to the child. (6) A week, for the purposes of child care benefit, commences on a Monday.

49 Subsection 8(1)

Repeal the subsection, substitute:

(1) The Secretary may determine: (a) that an individual who is not an Australian resident is to be taken to be an Australian resident for the purposes of Division 4 of Part 3 (eligibility for child care benefit) for a period or indefinitely; and (b) if the determination is for a period—the period in respect of which the individual is to be taken to be an Australian resident.

50 At the end of paragraphs 8(2)(a) and (b)

Add “for a period or indefinitely”.

51 Subsection 8(4)

Repeal the subsection, substitute:

(4) The Minister may make guidelines: (a) relating to the making of determinations under subsection (1); and (b) in particular, setting time limits applicable to the determining of periods under paragraph (1)(b).

52 Section 10

Repeal the section, substitute:

10 Effect of absence of child from care of approved child care service other than an approved occasional care service

Absence from part of a session (1) For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service (other than an approved occasional care service) the service is taken to have provided that part of the session of care to the child. Absence from all of a session (2) For the purposes of this Act, if: (a) a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service); and (b) one of the following applies: (i) the absence is due to the illness of the child, the individual in whose care the child is, that individual’s partner, or another individual with whom the child lives and a medical certificate covering that illness is obtained from a medical practitioner and given to the service; (ii) the absence is due to the child’s attendance at a pre‑school; (iii) the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil‑free day; (iv) the absence occurs in circumstances specified in a determination under subsection 11(1) as permitted circumstances for the purpose of this subparagraph; (v) the absence occurs on a permitted absence day (see subsection (3)); the service is taken to have provided the session of care to the child. Permitted absence days (3) For the purposes of subparagraph (2)(b)(v), a permitted absence day is a day that meets the following requirements: (a) the day is not a day: (i) before the day the service has started providing care for the child; or (ii) after the day the service has stopped providing care for the child (otherwise than temporarily); (b) the child is absent from all of one or more sessions of care that would otherwise have been provided to the child by the approved child care service on the day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day); (c) the child’s absence from all of the one or more sessions of care is not covered by subparagraph (2)(b)(i), (ii), (iii) or (iv); (d) before the day, not more than 29 permitted absence days in relation to the child have elapsed in the same financial year.

10A Effect of absence of child from care of approved child care service that is an approved occasional care service

Absence from part of a session (1) For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service that is an approved occasional care service, the service is taken to have provided that part of the session of care to the child. Absence from all of a session (2) For the purposes of this Act, if: (a) a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service that is an approved occasional care service; and (b) the absence occurs in circumstances specified in a determination under subsection 11(1) as permitted circumstances for the purpose of this paragraph; the service is taken to have provided the session of care to the child.

53 Subsection 11(1)

Omit “subsection 10(2) or subparagraph 10(3)(b)(iv)”, substitute “subparagraph 10(2)(b)(iv) or paragraph 10A(2)(b)”.

54 Division 4 of Part 3

Repeal the Division, substitute: