4Adjusted fringe benefits total

#### 4 Adjusted fringe benefits total An individual’s adjusted fringe benefits total for an income year is the amount worked out using the formula:  where: > other employer fringe benefits total is the amount that is the sum of the following: (a) each of the individual’s reportable fringe benefits amounts for the income year under section 135P of the Fringe Benefits Tax Assessment Act 1986; (b) each of the individual’s reportable fringe benefits amounts for the income year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the individual’s employment by an employer described in section 58 of that Act. > section 57A employer fringe benefits total is the amount that is the sum of each of the individual’s individual quasi‑fringe benefits amounts for the income year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the individual’s employment by an employer described in section 57A of that Act. Income Tax Assessment Act 1936 2 Subsection 6(1) (definition of adjusted fringe benefits total) Repeal the definition, substitute: > adjusted fringe benefits total, of a taxpayer for a year of income, has the meaning given by clause 4 of Schedule 3 to the A New Tax System (Family Assistance) Act 1999. 3 Subsection 6(1) (definition of reportable fringe benefits total) Repeal the definition. Social Security Act 1991 4 Subpoint 1067G‑F11(2) Repeal the subpoint, substitute: 1067G‑F11(2) A parent’s adjusted fringe benefits total for a tax year is the amount worked out using the formula:  where: > other employer fringe benefits total is the amount that is the sum of the following: (a) each of the parent’s reportable fringe benefits amounts for the tax year under section 135P of the Fringe Benefits Tax Assessment Act 1986; (b) each of the parent’s reportable fringe benefits amounts for the tax year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the parent’s employment by an employer described in section 58 of that Act. > section 57A employer fringe benefits total is the amount that is the sum of each of the parent’s individual quasi‑fringe benefits amounts for the tax year under section 135Q of the Fringe Benefits Tax Assessment Act 1986, to the extent that section relates to the parent’s employment by an employer described in section 57A of that Act. 5 Application provisions Family tax benefit (1) The amendments made by this Schedule apply in relation to working out the rate of family tax benefit under the A New Tax System (Family Assistance) Act 1999 for days on or after the commencement of this item. Child care benefit (2) The amendments made by this Schedule apply in relation to working out the rate of child care benefit under the A New Tax System (Family Assistance) Act 1999 for days on or after the first Monday occurring on or after the commencement of this item. Stillborn baby payment (3) The amendments made by this Schedule apply in relation to working out an individual’s eligibility for stillborn baby payment under the A New Tax System (Family Assistance) Act 1999 for a child delivered on or after the commencement of this item. Parental leave pay and dad and partner pay (4) The amendments made by this Schedule apply in relation to a claim for parental leave pay, or dad and partner pay, under the Paid Parental Leave Act 2010 for a child: (a) who is born on or after the commencement of this item; or (b) who becomes entrusted to the care of a person (as mentioned in subsection 275(2) of the Paid Parental Leave Act 2010) on or after the commencement of this item; whether the claim was made before, on or after that commencement. Youth allowance (5) The amendments made by this Schedule apply in relation to working out the rate of youth allowance under the Social Security Act 1991 for days on or after the commencement of this item. Low income supplement (6) The amendments made by this Schedule do not apply in relation to working out a person’s qualification for a low income supplement under Division 3 of Part 2.18A of the Social Security Act 1991 for the 2016‑17 income year or an earlier income year. Low income superannuation contribution (7) The amendments made by this Schedule do not apply in relation to working out whether a low income superannuation contribution in respect of a person is payable under Part 2A of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 for the 2016‑17 income year or an earlier income year. Rebate for medical expenses (8) The amendments made by this Schedule apply in relation to working out whether a taxpayer is entitled to a rebate of tax, and the amount of the rebate, under section 159P of the Income Tax Assessment Act 1936 in respect of a year of income beginning on or after the commencement of this item. Rebate for low income aged persons and pensioners (9) The amendments made by this Schedule apply in relation to working out whether a taxpayer is entitled to a rebate of tax under section 160AAAA of the Income Tax Assessment Act 1936 in respect of a year of income beginning on or after the commencement of this item. (10) The amendments made by this Schedule apply in relation to working out whether a trustee is entitled to a rebate of tax under section 160AAAB of the Income Tax Assessment Act 1936 in respect of a year of income beginning on or after the commencement of this item. Dependant (invalid and carer) tax offset (11) The amendments made by this Schedule apply in relation to working out whether an individual is entitled to a tax offset, and the amount of the offset, under section 61‑10 of the Income Tax Assessment Act 1997 for an income year beginning on or after the commencement of this item. Dependant (non‑student child under 21 or student) notional tax offset (12) The amendments made by this Schedule apply in relation to working out the amount of an individual’s notional tax offset under Subdivision 961‑A of the Income Tax Assessment Act 1997 for an income year beginning on or after the commencement of this item. Schedule 16—Carer allowance Social Security (Administration) Act 1999 1 Clauses 16 and 17 of Schedule 2 Repeal the clauses. 2 Application provision The amendment made by this Schedule applies in relation to claims for carer allowance that are made on or after the commencement of this Schedule. Schedule 17—Indexation of family tax benefit and parental leave thresholds A New Tax System (Family Assistance) Act 1999 1 Subclause 3(7) of Schedule 4 Omit “and 1 July 2016”, substitute “, 1 July 2016, 1 July 2017, 1 July 2018 and 1 July 2019”. Paid Parental Leave Act 2010 2 Section 30 Omit “30 June 2017”, substitute “30 June 2020”. 3 Paragraph 41(a) Omit “1 July 2017”, substitute “1 July 2020”. 4 Subsection 42(1) Omit “1 July 2017”, substitute “1 July 2020”. 5 Section 115CA Omit “30 June 2017”, substitute “30 June 2020”. Schedule 18—Pension means testing for aged care residents Social Security Act 1991 1 At the end of paragraphs 8(8)(zn), (zna) and (znaa) Add: > Note 3: See subsections (10A) and (10B) for the circumstances in which this paragraph does not apply in relation to a person who enters a residential care service or a flexible care service on or after the commencement of those subsections. 2 After subsection 8(10) Insert: (10A) Paragraphs (8)(zn), (zna) and (znaa) do not apply in relation to a person who first enters a residential care service or a flexible care service on or after the commencement of this subsection. (10B) Paragraphs (8)(zn), (zna) and (znaa) do not apply, and never again apply, in relation to a person if: (a) the person enters a residential care service or a flexible care service on or after the commencement of this subsection; and (b) that entry occurs more than 28 days after the day the person last ceased being provided with residential care or flexible care through a residential care service or a flexible care service (other than because the person was on leave). (10C) An expression used in subsection (10A) or (10B) and in the Aged Care Act 1997 has the same meaning in that subsection as in that Act. 3 After subsection 11A(8) Insert: (8A) Subsection (8) does not apply in relation to a person who first enters a residential care service or a flexible care service on or after the commencement of this subsection. (8B) Subsection (8) does not apply, and never again applies, in relation to a person if: (a) the person enters a residential care service or a flexible care service on or after the commencement of this subsection; and (b) that entry occurs more than 28 days after the day the person last ceased being provided with residential care or flexible care through a residential care service or a flexible care service (other than because the person was on leave). (8C) An expression used in subsection (8A) or (8B) and in the Aged Care Act 1997 has the same meaning in that subsection as in that Act. Veterans’ Entitlements Act 1986 4 At the end of paragraph 5H(8)(nc) Add: > Note 4: See subsections (11A) and (11B) for the circumstances in which this paragraph does not apply in relation to a person who enters a residential care service or a flexible care service on or after the commencement of those subsections. 5 At the end of paragraph 5H(8)(nd) Add: > Note 1: For rent, see subsection 5N(2). > Note 2: Under subsections 5LA(8) and (9), the principal home of a person in a care situation may be a place other than the place where the person receives care. > Note 3: See subsections (11A) and (11B) for the circumstances in which this paragraph does not apply in relation to a person who enters a residential care service or a flexible care service on or after the commencement of those subsections. 6 At the end of paragraph 5H(8)(nf) Add: > Note 3: See subsections (11A) and (11B) for the circumstances in which this paragraph does not apply in relation to a person who enters a residential care service or a flexible care service on or after the commencement of those subsections. 7 After subsection 5H(11) Insert: (11A) Paragraphs (8)(nc), (nd) and (nf) do not apply in relation to a person who first enters a residential care service or a flexible care service on or after the commencement of this subsection. (11B) Paragraphs (8)(nc), (nd) and (nf) do not apply, and never again apply, in relation to a person if: (a) the person enters a residential care service or a flexible care service on or after the commencement of this subsection; and (b) that entry occurs more than 28 days after the day the person last ceased being provided with residential care or flexible care through a residential care service or a flexible care service (other than because the person was on leave). (11C) An expression used in subsection (11A) or (11B) and in the Aged Care Act 1997 has the same meaning in that subsection as in that Act. 8 After subsection 5LA(8) Insert: (8A) Subsection (8) does not apply in relation to a person who first enters a residential care service or a flexible care service on or after the commencement of this subsection. (8B) Subsection (8) does not apply, and never again applies, in relation to a person if: (a) the person enters a residential care service or a flexible care service on or after the commencement of this subsection; and (b) that entry occurs more than 28 days after the day the person last ceased being provided with residential care or flexible care through a residential care service or a flexible care service (other than because the person was on leave). (8C) An expression used in subsection (8A) or (8B) and in the Aged Care Act 1997 has the same meaning in that subsection as in that Act. Schedule 19—Employment income A New Tax System (Family Assistance) Act 1999 1 Subsection 3(1) (subparagraph (b)(i) of the definition of receiving) Before “is taken”, insert “except in relation to clause 38L of Schedule 1 to this Act—”. Social Security Act 1991 2 Paragraph 23(4AA)(e) Repeal the paragraph, substitute: (e) subsection 1061ZK(5); 3 Paragraph 1067G‑F3(c) Omit “Scheme; or”, substitute “Scheme.”. 4 Paragraph 1067G‑F3(d) Repeal the paragraph. 5 Application provisions (1) The amendment made by item 1 applies in relation to working out the rate of family tax benefit for days on or after the commencement of that item. (2) The amendments made by items 2 to 4 apply in relation to working out the rate of youth allowance for days on or after the commencement of those items. Schedule 21—Closing carbon tax compensation to new welfare recipients Part 1—Energy supplement under the family assistance law A New Tax System (Family Assistance) Act 1999 1 At the end of subsection 58(2) Add: > Note: Paragraph (b) does not apply to certain approved care organisations: see subsections (2C) and (2D). 2 After subsection 58(2B) Insert: (2C) Paragraph (2)(b) does not apply in relation to an approved care organisation on or after the commencement of this subsection unless the organisation was entitled to be paid family tax benefit in respect of 19 September 2016. (2D) If: (a) the approved care organisation was entitled to be paid family tax benefit in respect of 19 September 2016; and (b) the organisation ceases to be entitled to be paid family tax benefit in respect of a day on or after 20 September 2016; then paragraph (2)(b) does not apply, and never again applies, to the organisation from: (c) if the cessation occurred before the commencement of this subsection—the start of the day this subsection commences; or (d) if the cessation occurred on or after the commencement of this subsection—the start of the day of that cessation. 3 After subsection 58A(1) Insert: (1A) An individual cannot make an election under subsection (1) on a day on or after the commencement of this subsection unless energy supplement (Part A) or energy supplement (Part B) is used to work out the rate of the individual’s family tax benefit in respect of that day. 4 After subsection 58A(3) Insert: (3AA) An election ceases to be in force if, disregarding the election, neither energy supplement (Part A) nor energy supplement (Part B) would be used to work out the rate of the individual’s family tax benefit. 5 Application provision Subsection 58A(3AA) of the A New Tax System (Family Assistance) Act 1999, as inserted by this Part, applies on and after the commencement of this item in relation to elections made before, on or after that commencement. 6 Clause 3 of Schedule 1 After “operation of clauses 5,”, insert “6A,”. 7 Clause 3 of Schedule 1 (at the end of step 1 of the method statement) Add: > Note: Paragraph (cb) does not apply to certain individuals: see clause 6A. 8 At the end of Division 1 of Part 2 of Schedule 1 Add: