22AExceptions to the operation of section 22

#### 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: ```html <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: