Senator NEWMAN (Family and Community Services; Minister Assisting the Prime Minister for the Status of Women) (7:30 PM) —I table a supplementary explanatory memorandum relating to the government amendments and requests for amendments to be moved to the A New Tax System (Family Assistance) Bill 1999 . The memorandum was circulated in the chamber on 22 June 1999. I seek leave to move the amendments.

Leave granted.

Senator NEWMAN —I move:

(1) Clause 3, page 5 (line 22), after "rate", insert "for an FTB child who has not turned 18".

(2) Clause 22, page 23 (after line 25), after subclause (5), insert:

Individual aged 21-24 undertaking full-time study

(5A) The individual is an FTB child of the adult if:

(a) the individual has turned 21 but is aged under 25; and

(b) the individual is in the adult's care; and

(c) the individual is an Australian resident or is living with the adult; and

(d) the individual is undertaking full-time study.

(3) Clause 31, page 31 (lines 18 to 21), omit subclause (3), substitute:

14 weeks reduced in certain circumstances

(3) The period for which the individual is eligible for family tax benefit under subsection (2) does not include:

(a) if the child was undertaking full-time study at the time the child died—any day on which the child would have been aged 25 if the child had not died; or

(b) in any other case—any day on which the child would have been aged 21 if the child had not died.

(4) Clause 34, page 34 (line 21), omit paragraph (a), substitute:

(a) the individual:

(i) is aged under 21; or

(ii) is aged under 25 and is undertaking full-time study; and

(5) Clause 65, page 67 (line 30) to page 68 (line 2), omit subclause (2), substitute:

(2) For the purposes of the method statement in subsection (1), a day in the lump sum period is an excluded day in relation to the child if:

(a) where the child was undertaking full-time study at the time the child died—the child would have been aged 25 on that day if the child had not died; or

(b) in any other case—the child would have been aged 21 on that day if the child had not died.

(6) Schedule 1, page 81 (cell at table item 3, column 1), omit "21", substitute "18".

(7) Schedule 1, page 81 (at the end of the table), add:

(8) Schedule 1, page 95 (line 7), omit subclause (2), substitute:

(2) The FTB child rate for the purpose of subclause (1) is:

(a) for an FTB child who has not turned 18—$956.30; or

(b) for an FTB child who has turned 18—$1,306.70.

(9) Schedule 4, page 119 (cell at table item 3, column 1), omit "21", substitute "25".

(10) Schedule 4, page 119 (cell at table item 3, column 2), omit "16-20", substitute "16-24".

(11) Schedule 4, page 119 (cell at table item 3, column 3), omit "item 3", substitute "items 3 and 4".

(12) Schedule 4, page 119 (cell at table item 6, column 3), omit "subclause 26(2)", substitute "subclause 26(2)—all amounts".

(13) Schedule 4, page 122 (cell at table item 3, column 1), omit "16-20", substitute "16-24".

(14) Schedule 4, page 131 (cell at table item 2, column headed "Amount specified in"), omit "table", substitute "items 1 to 3 of the table".

(15) Schedule 4, page 131 (cell at table item 6, column headed "Amount specified in"), omit "subclause (2)", substitute "paragraph 2(a)".

The amendments that I have moved in essence extend eligibility for Family Tax Benefit Part A to young persons of age 21 to under 25 if they are undertaking full-time study, and will also increase the fortnightly rate of family tax benefit to $50 in respect of a family tax benefit child who is of age 18 to under 21 or who is undertaking full-time study and who is of age 21 to under 25. These amendments will take effect from 1 July 2000 and correspond to amendments which are to be made to Family Allowance with effect from 1 October 1999 and which are contained in the Social Security (Family Allowance and Related Matters) Legislation Amendment Bill 1999 currently before the House of Representatives.

Amendments agreed to.

Bill, as amended, agreed to, subject to requests.

A NEW TAX SYSTEM (FAMILY ASSISTANCE)(CONSEQUENTIAL AND RELATED MEASURES) BILL (No. 1) 1999

The TEMPORARY CHAIRMAN —The question is that the A New Tax System (Family Assistance) (Consequential and Related Measures) Bill (No. 1) 1999 stand as printed.

Question resolved in the affirmative.

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) BILL 1999

The bill.

Senator Bartlett —Mr Chairman, I seek your guidance as we do not have an amendment sheet circulated for the family assistance administration bill.

The TEMPORARY CHAIRMAN —Yes. It is appropriate now to move those amendments to the A New Tax System (Family Assistance) (Administration) Bill 1999 , having dealt with the first two.

Senator Chris Evans —I am just clarifying that we are in committee on the A New Tax System (Family Assistance) (Administration) Bill, are we?

The TEMPORARY CHAIRMAN —That is correct.