65BAmount of schoolkids bonus—general rule for individuals eligible in relation to a child

65B Amount of schoolkids bonus—general rule for individuals eligible in relation to a child

Add together the amounts applicable under this section for each eligible child (1) If an individual is eligible under subsection 35UA(1), (2), (3) or (4) for schoolkids bonus on a bonus test day, the amount of schoolkids bonus for the individual for the bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(1), (2), (3) or (4), an eligible child in relation to the individual for the bonus test day.

Note: Section 65C deals with individuals eligible under subsection 35UA(5) (education allowance).

General rule (2) Subject to this section, the amount applicable for the bonus test day (the current bonus test day) for an eligible child is: (a) if the eligible child was aged under 16 on the most recent bonus test day: (i) the primary school amount; or (ii) if subsection (3) or (4) applies to the child for the current bonus test day—the secondary school amount; and (b) if the eligible child was aged 16 or over on the most recent bonus test day—the secondary school amount.

Note: Special rules apply in relation to the bonus test day that is 1 January 2013 (see Part 2 of Schedule 2 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012).

(3) This subsection applies to an eligible child for the bonus test day if: (a) an amount was applicable under this section in relation to the most recent bonus test day for the eligible child; and (b) the amount was: (i) the secondary school amount; or (ii) an amount worked out under subsection (5) or (6) by calculating a percentage of the secondary school amount. (4) This subsection applies to an eligible child for the bonus test day if, at any time before the end of the second income year after the income year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that: (a) the eligible child undertook full‑time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the previous education period for the bonus test day; or (b) the eligible child undertook an eligible activity on at least one day during the previous education period for the bonus test day.

Note: For eligible activity, see subsection (7).

Reduced amount if rate of family tax benefit took account of an individual’s shared care percentage (5) If: (a) the individual is eligible under subsection 35UA(1) in relation to a bonus test day; and (b) the rate referred to in paragraph 35UA(1)(b) on the bonus test day took account of a shared care percentage in relation to an eligible child covered by subsection 35UD(1); the amount applicable for the bonus test day for the eligible child is that percentage of the amount worked out under subsection (2) for the eligible child for the bonus test day. Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination (6) If: (a) the individual is eligible under subsection 35UA(1) in relation to a bonus test day; and (b) the rate referred to in paragraph 35UA(1)(b) on the bonus test day took account of a determination under section 28 or 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children); the amount applicable for the bonus test day for the eligible child, or for each of those eligible children, is: (c) if subsection (5) also applies in relation to the eligible child—that percentage of the amount worked out under subsection (5) for the eligible child for the bonus test day; or (d) otherwise, the percentage referred to in paragraph (b) of this subsection of the amount worked out under subsection (2) for the eligible child for the bonus test day. Eligible activity (7) For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.