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Household Stimulus Package Bill (No. 2) 2009

Schedule 3 Back to school bonus and single income family bonus

   

A New Tax System (Family Assistance) Act 1999

1  Subsection 3(1)

Insert:

back to school bonus means a payment to which an individual is entitled under section 95 or 98.

2  Subsection 3(1)

Insert:

single income family bonus means a payment to which an individual is entitled under section 101.

3  After Part 6

Insert:

Part 7 Back to school bonus and single income family bonus

Division 1 Back to school bonus

Subdivision A Entitlements in relation to eligible children

95   When is an individual entitled to a back to school bonus?

             (1)  An individual (the entitled individual ) is entitled to a back to school bonus if subsection (2), (3) or (4) applies to the individual.

             (2)  This subsection applies to the individual if:

                     (a)  in relation to 3 February 2009, a determination under section 16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

                     (b)  the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.

             (3)  This subsection applies to the individual if:

                     (a)  in relation to 3 February 2009, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

                     (b)  the determination was made as a result of a claim made in the 2008-09, 2009-10 or 2010-11 income year; and

                     (c)  if the claim was made in the 2008-09 income year—the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009; and

                     (d)  if the claim was made in the 2009-10 or 2010-11 income year:

                              (i)  the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods in the 2008-09 income year; and

                             (ii)  the rate (the applicable rate ) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 3 February 2009, consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009.

             (4)  This subsection applies to the individual if:

                     (a)  in relation to 3 February 2009, a determination under section 18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

                     (b)  the determination was made as a result of a claim made in the 2008-09 income year or a later income year; and

                     (c)  the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part A rate greater than nil worked out taking into account at least one FTB child who was aged 4 or more and less than 19 on 3 February 2009 (or, if the child has died, who would have been that age on that date if the child had not died).

96   In respect of what children is the bonus payable?

                   Each of the following is an eligible child in relation to the entitled individual:

                     (a)  if subsection 95(2) applies to the entitled individual—each FTB child covered by paragraph 95(2)(b) and taken into account in determining the applicable rate;

                     (b)  if subsection 95(3) applies to the entitled individual—each FTB child covered by paragraph 95(3)(c) or subparagraph 95(3)(d)(ii) and taken into account in determining the applicable rate;

                     (c)  if subsection 95(4) applies to the entitled individual—each FTB child covered by paragraph 95(4)(c) and taken into account in determining the applicable rate.

97   What is the amount of the bonus?

Add together the amounts applicable under this section for each eligible child

             (1)  The amount of the back to school bonus to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.

Amount is $950 unless another subsection applies

             (2)  Subject to this section, the amount applicable for an eligible child is $950.

Reduced amount if applicable rate took account of an individual’s shared care percentage

             (3)  If the applicable rate (see section 95) took account of a shared care percentage in relation to an eligible child, the amount applicable for the eligible child is that percentage of $950.

Reduced amount if applicable rate took account of a section 28 percentage determination

             (4)  If the applicable rate (see section 95) took account of a determination under section 28 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children)—the amount applicable for the eligible child, or for each of those eligible children, is:

                     (a)  unless paragraph (b) applies—that percentage of $950; or

                     (b)  if subsection (3) also applies in relation to the eligible child—that percentage of the amount worked out under subsection (3) for the eligible child.

Reduced amount if applicable rate took account of a section 29 percentage determination

             (5)  If the applicable rate (see section 95) took account of a determination under section 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 eligible child, or for each of those eligible children, is:

                     (a)  unless paragraph (b) applies—that percentage of $950; or

                     (b)  if subsection (3) also applies in relation to the eligible child—that percentage of the amount worked out under subsection (3) for the eligible child.

Subdivision B Other entitlements

98   When is an individual entitled to a back to school bonus?

                   An individual is entitled to a back to school bonus if:

                     (a)  the individual was receiving either of the following payments in relation to 3 February 2009:

                              (i)  a carer payment under Part 2.5 of the Social Security Act 1991 ;

                             (ii)  a disability support pension under Part 2.3 of the Social Security Act 1991 ; and

                     (b)  the individual was aged less than 19 on 3 February 2009.

99   What is the amount of the bonus?

                   The amount of the back to school bonus to the individual is $950.

Subdivision C General rules

100   General rules

             (1)  If a back to school bonus under Subdivision A in relation to an eligible child (see section 96) is paid to an individual, no back to school bonus under Subdivision B can be paid to the eligible child.

             (2)  If a back to school bonus under Subdivision B is paid to an individual (the recipient ), no back to school bonus under Subdivision A can be paid to another individual in relation to the recipient.

Division 2 Single income family bonus

101   When is an individual entitled to a single income family bonus?

             (1)  An individual (the entitled individual ) is entitled to a single income family bonus if subsection (2), (3) or (4) applies to the individual.

             (2)  This subsection applies to the individual if:

                     (a)  in relation to 3 February 2009, a determination under section 16 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

                     (b)  the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part B rate greater than nil.

             (3)  This subsection applies to the individual if:

                     (a)  in relation to 3 February 2009, a determination under section 17 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

                     (b)  the determination was made as a result of a claim made in the 2008-09, 2009-10 or 2010-11 income year; and

                     (c)  if the claim was made in the 2008-09 income year—the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part B rate greater than nil; and

                     (d)  if the claim was made in the 2009-10 or 2010-11 income year:

                              (i)  the individual has satisfied the FTB reconciliation conditions under section 32B of the Family Assistance Administration Act for all of the same-rate benefit periods in the 2008-09 income year; and

                             (ii)  the rate (the applicable rate ) of family tax benefit that was payable under the determination after the individual satisfied those conditions, and that was payable in relation to 3 February 2009, consisted of or included a Part B rate greater than nil.

             (4)  This subsection applies to the individual if:

                     (a)  in relation to 3 February 2009, a determination under section 18 of the Family Assistance Administration Act was in force in respect of the individual as a claimant; and

                     (b)  the determination was made as a result of a claim made in the 2008-09 income year or a later income year; and

                     (c)  the rate (the applicable rate ) of family tax benefit payable under the determination in relation to 3 February 2009 consisted of or included a Part B rate greater than nil.

102   What is the amount of the bonus?

Amount is $900 unless another subsection applies

             (1)  Subject to this section, the amount of the single income family bonus to the entitled individual is $900.

Reduced amount if applicable rate took account of an individual’s shared care percentage

             (2)  If the applicable rate (see section 101) was worked out taking into account only one FTB child and a shared care percentage in relation to that child, the amount of the single income family bonus to the entitled individual is that percentage of $900.

             (3)  If the applicable rate (see section 101) was worked out taking into account more than one FTB child and a shared care percentage for each of those children, the amount of the single income family bonus to the entitled individual is the highest of those percentages of $900.

Reduced amount if applicable rate took account of a section 28 percentage determination

             (4)  If the applicable rate (see section 101) took account of a determination under section 28 of a particular percentage in relation to one or more FTB children, the amount of the single income family bonus to the entitled individual is:

                     (a)  unless paragraph (b) applies—that percentage of $900; or

                     (b)  if subsection (2) or (3) also applies—that percentage of the amount worked out under subsection (2) or (3).

Reduced amount if applicable rate took account of a section 29 percentage determination

             (5)  If the applicable rate (see section 101) took account of a determination under section 29 of a particular percentage in relation to one or more FTB children, the amount of the single income family bonus to the entitled individual is:

                     (a)  unless paragraph (b) applies—that percentage of $900; or

                     (b)  if subsection (2) or (3) also applies—that percentage of the amount worked out under subsection (2) or (3).

A New Tax System (Family Assistance) (Administration) Act 1999

4  After Division 4B of Part 3

Insert:

Division 4C Back to school bonus and single income family bonus

65H   Payment of back to school bonus and single income family bonus

                   If an individual is entitled to a back to school bonus or a single income family bonus, the Secretary must pay the bonus to the individual in a single lump sum:

                     (a)  on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the bonus to be made; and

                     (b)  in such manner as the Secretary considers appropriate.

Note:          The individual does not have to make a claim for the bonus.

5  At the end of subsection 66(1)

Add:

                    ; (i)  back to school bonus or single income family bonus.

6  Section 70

Omit “or economic security strategy payment to families”, substitute “, economic security strategy payment to families, back to school bonus or single income family bonus”.

7  After section 71J

Insert:

71K   Debts arising in respect of back to school bonus or single income family bonus

             (1)  This section applies in relation to an individual (the recipient ) who has been paid a back to school bonus or a single income family bonus (the relevant payment ).

What determinations are relevant?

             (2)  Each of the following is a relevant determination in relation to the recipient:

                     (a)  if the relevant payment was made because, at that time, subsection 95(2) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph 95(2)(a) of that Act;

                     (b)  if the relevant payment was made because, at that time, subsection 95(3) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph 95(3)(a) of that Act;

                     (c)  if the relevant payment was made because, at that time, subsection 95(4) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph 95(4)(a) of that Act;

                     (d)  if the relevant payment was made because, at that time, section 98 of the Family Assistance Act applied to the recipient—the determination made under Part 3 of the Social Security (Administration) Act 1999 that resulted in the recipient receiving the carer payment or disability support pension;

                     (e)  if the relevant payment was made because, at that time, subsection 101(2) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph 101(2)(a) of that Act;

                      (f)  if the relevant payment was made because, at that time, subsection 101(3) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph 101(3)(a) of that Act;

                     (g)  if the relevant payment was made because, at that time, subsection 101(4) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph 101(4)(a) of that Act.

Situation in which whole amount is a debt

             (3)  If:

                     (a)  after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to 3 February 2009, is or was (however described) changed, revoked, set aside, or superseded by another determination; and

                     (b)  the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the recipient knowingly made a false or misleading statement, or knowingly provided false information; and

                     (c)  had the change, revocation, setting aside or superseding occurred on or before 3 February 2009, the relevant payment would not have been made;

the amount of the relevant payment is a debt due to the Commonwealth by the recipient.

Situation in which part of amount is a debt

             (4)  If:

                     (a)  after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to 3 February 2009, is or was (however described) changed, revoked, set aside, or superseded by another determination; and

                     (b)  the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the recipient knowingly made a false or misleading statement, or knowingly provided false information; and

                     (c)  had the change, revocation, setting aside or superseding occurred on or before 3 February 2009, the amount of the relevant payment would have been reduced;

the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient.

8  Paragraph 74(a)

Omit “or economic security strategy payment to families”, substitute “, economic security strategy payment to families, back to school bonus or single income family bonus”.

9  Subsection 82(3) (paragraph (a) of the definition of debt )

After “71J,”, insert “71K,”.

10  Subsection 93A(6) (at the end of the definition of family assistance payment )

Add:

               ; or (e)  a payment of back to school bonus or single income family bonus.

11  Subsection 106(3)

Omit “or economic security strategy payment to families”, substitute “, economic security strategy payment to families, back to school bonus or single income family bonus”.

12  Subsection 109D(4)

Omit “or economic security strategy payment to families”, substitute “, economic security strategy payment to families, back to school bonus or single income family bonus”.

13  Paragraph 109D(5)(a)

Omit “or economic security strategy payment to families”, substitute “, economic security strategy payment to families, back to school bonus or single income family bonus”.

14  Section 219TA (at the end of the definition of relevant benefit )

Add:

               ; or (k)  back to school bonus or single income family bonus.