102A   When is an individual entitled to an ETR payment in respect of a child?

FTB

             (1)  An individual (the entitled individual ) is entitled to an ETR payment if:

                     (a)  in relation to 8 May 2012:

                              (i)  a determination under section 16 or 17 of the Family Assistance Administration Act is in force in respect of the entitled individual as a claimant; or

                             (ii)  a determination under section 18 of the Family Assistance Administration Act is in force in respect of the entitled individual because the Secretary is satisfied that the entitled individual is eligible for family tax benefit under section 32 of this Act; and

                     (b)  the entitled individual’s rate of family tax benefit on that day, worked out under Division 1 of Part 4 but disregarding reductions (if any) under clause 5 or 25A of Schedule 1, consisted of or included a Part A rate greater than nil; and

                     (c)  that rate was worked out taking into account one or more FTB children of the entitled individual who were born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 31 July 2007; and

                     (d)  if, on 8 May 2012, an FTB child to whom paragraph (c) applies is at least 16—the FTB child is a senior secondary school child.

Youth allowance

             (2)  An individual (the entitled individual ) is entitled to an ETR payment if:

                     (a)  the entitled individual has been paid an instalment of youth allowance; and

                     (b)  the instalment was in respect of a period that included 8 May 2012; and

                     (c)  the instalment was of another individual who was born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                     (d)  on 8 May 2012, the other individual was undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991 ); and

                     (e)  youth allowance is payable to the other individual in respect of 8 May 2012; and

                      (f)  the instalment was paid to the entitled individual:

                              (i)  on behalf of the other individual in accordance with subsection 45(1) of the Social Security (Administration) Act 1999 ; or

                             (ii)  as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 .

ABSTUDY

             (3)  An individual (the entitled individual ) is entitled to an ETR payment if:

                     (a)  the whole or a part of an instalment under the scheme known as the ABSTUDY scheme that includes an amount identified as living allowance was paid in respect of a student; and

                     (b)  the instalment was in respect of a period that included 8 May 2012; and

                     (c)  the student was born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                     (d)  on 8 May 2012, the student was undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; and

                     (e)  living allowance is payable under the scheme in respect of the student on 8 May 2012; and

                      (f)  on 8 May 2012, the entitled individual was a parent or guardian of the student; and

                     (g)  the entitled individual is either:

                              (i)  the parent or guardian to whom the whole or part was paid; or

                             (ii)  if no amount of the instalment was paid to a parent or guardian of the student and no amount of the instalment was paid to the student—the parent or guardian with whom the student usually lives who is determined by the Secretary to be the most appropriate parent or guardian to be entitled to an ETR payment under this section.

Disability support pension and pensioner education supplement

             (4)  An individual (the entitled individual ) is entitled to an ETR payment if:

                     (a)  an instalment of disability support pension under Part 2.3 of the Social Security Act 1991 has been paid to the entitled individual; and

                     (b)  an instalment of pensioner education supplement under:

                              (i)  Part 2.24A of the Social Security Act 1991 ; or

                             (ii)  the scheme known as the ABSTUDY scheme;

                            has been paid (whether or not to the entitled individual); and

                     (c)  the instalments referred to in paragraphs (a) and (b) were each in respect of a period that included 8 May 2012; and

                     (d)  the instalments referred to in paragraphs (a) and (b) were of another individual who was born:

                              (i)  on or after 1 January 1993; and

                             (ii)  on or before 8 May 1996; and

                     (e)  on 8 May 2012, the other individual is:

                              (i)  if subparagraph (b)(i) applies—undertaking qualifying study (within the meaning of Part 2.24A of the Social Security Act 1991 ) in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of the Student Assistance Act 1973 ; or

                             (ii)  if subparagraph (b)(ii) applies—undertaking study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973 , to be a secondary course for the purposes of that Act; and

                      (f)  disability support pension and the pensioner education supplement are both payable to the other individual in respect of 8 May 2012; and

                     (g)  the instalment referred to in paragraph (a) was paid to the entitled individual as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999 .

102B   In respect of what children is the payment payable?

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

                     (a)  if subsection 102A(1) applies to the entitled individual—each FTB child:

                              (i)  taken into account in determining the rate referred to in paragraph 102A(1)(b); and

                             (ii)  to whom paragraph 102A(1)(c) applies; and

                            (iii)  if, on 8 May 2012, an FTB child is at least 16—who satisfies paragraph 102A(1)(d);

                     (b)  if subsection 102A(2) applies to the entitled individual—the other individual, or each other individual, covered by paragraphs 102A(2)(c), (d) and (e);

                     (c)  if subsection 102A(3) applies to the entitled individual—the student, or each student, covered by paragraphs 102A(3)(a), (c), (d) and (e);

                     (d)  if subsection 102A(4) applies to the entitled individual—the other individual, or each other individual, covered by paragraphs 102A(4)(d), (e) and (f).

102C   What is the amount of the payment?

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

             (1)  The amount of the ETR payment to an individual who is entitled under section 102A is worked out by adding together the amounts applicable under this section for each eligible child.

General rule

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

                     (a)  if the eligible child was born on or after 1 August 2000—$409; or

                     (b)  otherwise—$818.

Reduced amount if rate of family tax benefit took account of an individual’s shared care percentage

             (3)  If:

                     (a)  subsection 102A(1) applies to the entitled individual; and

                     (b)  the rate referred to in paragraph 102A(1)(b) took account of a shared care percentage in relation to an eligible child covered by paragraph 102B(a);

the amount applicable for the eligible child is:

                     (c)  if the eligible child was born on or after 1 August 2000—that percentage of $409; or

                     (d)  otherwise—that percentage of $818.

Reduced amount if rate of family tax benefit took account of a section 28 or 29 percentage determination

             (4)  If:

                     (a)  subsection 102A(1) applies to the entitled individual; and

                     (b)  the rate referred to in paragraph 102A(1)(b) 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 eligible child, or for each of those eligible children, is:

                     (c)  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; or

                     (d)  otherwise:

                              (i)  if the eligible child was born on or after 1 August 2000—the percentage referred to in paragraph (b) of $409; or

                             (ii)  if the eligible child was born before 1 August 2000—the percentage referred to in paragraph (b) of $818.

102H   General rules

More than one entitlement under this Part

             (1)  If an ETR payment under Division 1 in relation to an eligible child (see section 102B) is paid to an individual, no ETR payment under Subdivision A of Division 2 can be paid to the eligible child.

             (2)  If an ETR payment under Division 1 in relation to an eligible child (see section 102B) is paid to an individual, no further ETR payment under that Division in relation to that eligible child can be paid to the individual.

             (3)  If an ETR payment under Subdivision A of Division 2 is paid to an individual (the recipient ), no ETR payment under Division 1 can be paid to another individual in relation to the recipient.

             (4)  If an ETR payment under Subdivision A of Division 2 is paid to an individual, no further ETR payment under that Subdivision can be paid to the individual.

Note:          Payments under Subdivision B of Division 2 are dealt with in subsection 102F(2).

More than one entitlement under this Part and veterans’ entitlements

             (5)  If an ETR payment under Division 1 of Part VIIH of the Veterans’ Entitlements Act 1986 in relation to a child is paid to a person, no ETR payment under this Part can be paid:

                     (a)  to the person in relation to the same child; or

                     (b)  to the child.

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

3  After Division 4C of Part 3

Insert:

65HA   Payment of ETR payment

             (1)  If an individual is entitled to an ETR payment, the Secretary must pay the payment 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 payment 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 payment.

             (2)  If, on 8 May 2012, section 32AA or 32AD prevents the Secretary from making a payment of family tax benefit to the individual, or the individual’s partner, worked out on the basis referred to in subsection 20(1), (2A) or (3), the Secretary must not pay the ETR payment to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual’s partner, in relation to that day.

4  At the end of subsection 66(1)

Add:

                   ; (k)  ETR payment.

5  Section 70

Omit “or a clean energy advance”, substitute “, a clean energy advance or ETR payment”.

6  After section 71L

Insert:

71M   Debts arising in respect of ETR payment

             (1)  This section applies in relation to an individual who has been paid an ETR payment.

             (2)  For the purposes of this section, each of the following is a relevant determination in relation to the individual:

                     (a)  if the ETR payment was made because, at that time, subsection 102A(1) of the Family Assistance Act applied to the individual—the determination referred to in paragraph 102A(1)(a) of that Act;

                     (b)  if the ETR payment was made because, at that time, subsection 102A(2) of the Family Assistance Act applied to the individual—a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied paragraphs 102A(2)(a), (b), (c) and (e) of the Family Assistance Act was paid;

                     (c)  if the ETR payment was made because, at that time, subsection 102A(3) of the Family Assistance Act applied to the individual—a determination under the ABSTUDY Policy Manual because of which the whole or part of the instalment was paid in the circumstances described in that subsection;

                     (d)  if the ETR payment was made because, at that time, subsection 102A(4) of the Family Assistance Act applied to the individual—a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied:

                              (i)  paragraphs 102A(4)(a), (c), (d) and (f) of the Family Assistance Act was paid; or

                             (ii)  paragraphs 102A(4)(b), (c), (d) and (f) of the Family Assistance Act was paid, if that instalment was paid to the individual;

                     (e)  if the ETR payment was made because, at that time, subsection 102D(1) of the Family Assistance Act applied to the individual—a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied paragraphs 102D(1)(a), (b) and (c) of the Family Assistance Act was paid;

                      (f)  if the ETR payment was made because, at that time, subsection 102D(2) of the Family Assistance Act applied to the individual—a determination under the ABSTUDY Policy Manual because of which the whole or part of the instalment was paid in the circumstances described in that subsection;

                     (g)  if the ETR payment was made because, at that time, subsection 102D(3) of the Family Assistance Act applied to the individual—a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied:

                              (i)  paragraphs 102D(3)(a), (c) and (d) of the Family Assistance Act was paid; or

                             (ii)  paragraphs 102D(3)(b), (c) and (d) of the Family Assistance Act was paid, if that instalment was paid to the individual;

                     (h)  if the ETR payment was made because, at that time, subsection 102F(1) of the Family Assistance Act applied to the individual—the determination referred to in paragraph 102F(1)(a) of that Act.

Situation in which whole amount is a debt

             (3)  If:

                     (a)  after the ETR payment was paid to the individual, the relevant determination in relation to the individual, at least so far as it relates to 8 May 2012, 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 individual 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 the day the ETR payment was paid, the ETR payment would not have been paid;

the amount of the ETR payment is a debt due to the Commonwealth by the individual.

Situation in which part of amount is a debt

             (4)  If:

                     (a)  after the ETR payment was paid to the individual, the relevant determination in relation to the individual, at least so far as it relates to 8 May 2012, 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 individual 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 the day the ETR payment was paid, the amount of the ETR payment would have been reduced;

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

7  Paragraph 74(a)

Omit “or clean energy advance”, substitute “, clean energy advance or ETR payment”.

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

After “71L,”, insert “71M,”.

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

Add:

               ; or (g)  a payment of ETR payment.

10  Subsection 106(3)

Omit “or clean energy advance”, substitute “, clean energy advance or ETR payment”.

11  Subsection 109D(4)

Omit “or clean energy advance”, substitute “, clean energy advance or ETR payment”.

12  Paragraph 109D(5)(a)

Omit “or clean energy advance”, substitute “, clean energy advance or ETR payment”.

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

Add:

              ; or (m)  ETR payment.

Social Security Act 1991

14  Paragraph 8(8)(jaa)

Omit “or clean energy advance”, substitute “, clean energy advance or ETR payment”.

15  After paragraph 8(8)(yha)

Insert:

                 (yhb)  ETR payment under the Veterans’ Entitlements Act;

Social Security (Administration) Act 1999

16  Section 123TC

Insert:

ETR income-managed payment means:

                     (a)  ETR payment under the Family Assistance Act; or

                     (b)  ETR payment under the Veterans’ Entitlements Act.

17  After Subdivision DE of Division 5 of Part 3B

Insert:

118ZZVA   Eligibility for ETR payment in respect of a child

             (1)  A person is eligible for an ETR payment if:

                     (a)  the whole or part of an education allowance under:

                              (i)  section 3.2, 3.3, 3.4, 3.6 or 3.6A of the scheme prepared under section 117; or

                             (ii)  section 3.2, 3.3, 3.4 or 3.6 of the Military Rehabilitation and Compensation Act Education and Training Scheme;

                            was paid to the person in respect of a student; and

                     (b)  the allowance was in respect of a period that included 8 May 2012; and

                     (c)  the student was born on or after 1 January 1993; and

                     (d)  on 8 May 2012, the student was undertaking primary or secondary education; and

                     (e)  the allowance is payable in respect of the student in respect of 8 May 2012; and

                      (f)  the person is not, for the purposes of the relevant scheme, an institution or person providing board to the student.

             (2)  A person (the eligible person ) is eligible for an ETR payment if:

                     (a)  the whole or part of an education allowance under:

                              (i)  section 3.4 of the scheme prepared under section 117; or

                             (ii)  section 3.4 of the Military Rehabilitation and Compensation Act Education and Training Scheme;

                            was paid to a person (the recipient ) in respect of a student; and

                     (b)  the allowance was in respect of a period that included 8 May 2012; and

                     (c)  the student was born on or after 1 January 1993; and

                     (d)  on 8 May 2012, the student was undertaking secondary education; and

                     (e)  the allowance is payable in respect of the student in respect of 8 May 2012; and

                      (f)  the recipient is, for the purposes of the relevant scheme, an institution or person providing board to the student; and

                     (g)  the Commission determines that the eligible person is the most appropriate person to be eligible for an ETR payment under this section in respect of the student.

118ZZVB   Children in respect of whom ETR payment is payable

                   If a person is eligible under section 118ZZVA for ETR payment, each of the following is an eligible child in relation to the person:

                     (a)  if the person is eligible under subsection 118ZZVA(1)—the student, or each student, covered by paragraphs 118ZZVA(1)(a), (c), (d) and (e);

                     (b)  if the person is eligible under subsection 118ZZVA(2)—the student, or each student, covered by paragraphs 118ZZVA(2)(a), (c), (d) and (e).

118ZZVC   Amount of ETR payment

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

             (1)  The amount of ETR payment for a person who is eligible under section 118ZZVA is worked out by adding together the amounts applicable under this section for each eligible child.

General rule

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

                     (a)  for an eligible child undertaking primary education on 8 May 2012—$409; and

                     (b)  for an eligible child undertaking secondary education on 8 May 2012—$818.

Reduced amount for part of education allowance

             (3)  If:

                     (a)  section 118ZZVA applies in circumstances where the person was paid a part (the applicable part ) of the allowance concerned in relation to an eligible child; and

                     (b)  that person or another person was paid another part of the allowance concerned in relation to the eligible child;

the amount applicable for the eligible child is worked out as follows:

where:

relevant amount means:

                     (a)  for an eligible child undertaking primary education on 8 May 2012—$409; and

                     (b)  for an eligible child undertaking secondary education on 8 May 2012—$818.

118ZZVD   Eligibility for ETR payment

                   A person is eligible for an ETR payment if:

                     (a)  an education allowance under:

                              (i)  section 3.3, 3.4, 3.6 or 3.6A of the scheme prepared under section 117; or

                             (ii)  3.3, 3.4 or 3.6 of the Military Rehabilitation and Compensation Act Education and Training Scheme;

                            was paid to the person as a student; and

                     (b)  the allowance was in respect of a period that included 8 May 2012; and

                     (c)  the person was born on or after 1 January 1993; and

                     (d)  on 8 May 2012, the person was undertaking secondary education; and

                     (e)  the allowance is payable in respect of the person in respect of 8 May 2012.

118ZZVE   Amount of ETR payment

                   The amount of ETR payment for a person who is eligible under section 118ZZVD is $818.

118ZZVF   General rules

More than one entitlement under this Part

             (1)  If an ETR payment under Division 1 in relation to an eligible child (see section 118ZZVB) is paid to a person, no ETR payment under Division 2 can be paid to the eligible child.

             (2)  If an ETR payment under Division 1 in relation to an eligible child (see section 118ZZVB) is paid to a person, no further ETR payment under that Division in relation to that eligible child can be paid to the person.

             (3)  If an ETR payment under Division 2 is paid to a person (the recipient ), no ETR payment under Division 1 can be paid to another person in relation to the recipient.

             (4)  If an ETR payment under Division 2 is paid to a person, no further ETR payment under that Division can be paid to the person.

More than one entitlement under this Part and family assistance

             (5)  If an ETR payment under Division 1 of Part 7A of the Family Assistance Act in relation to a child is paid to a person, no ETR payment under this Part can be paid:

                     (a)  to the person in relation to the same child; or

                     (b)  to the child.

118ZZVG   Claim not required for ETR payment

                   A claim is not required for an ETR payment under this Part.

118ZZVH   Payment of ETR payment

                   If an individual is eligible for ETR payment under this Part, the Commission must pay the payment to the individual in a single lump sum:

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

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

118ZZVI   Debts arising in respect of ETR payment

             (1)  This section applies in relation to an individual who has been paid an ETR payment (the relevant payment ) under this Part.

             (2)  If the individual was eligible for the relevant payment because of subparagraph 118ZZVA(1)(a)(i) or (2)(a)(i) or 118ZZVD(a)(i), a relevant determination is a determination made under paragraph 8.1 of the scheme prepared under section 117.

             (3)  If the individual was eligible for the relevant payment because of subparagraph 118ZZVA(1)(a)(ii) or (2)(a)(ii) or 118ZZVD(a)(ii), a relevant determination is a determination made under paragraph 8.1 of the Military Rehabilitation and Compensation Act Education and Training Scheme.

             (4)  If:

                     (a)  after the relevant payment was made to the individual, a relevant determination in relation to the individual, at least so far as it relates to 8 May 2012 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 individual 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 the day the relevant payment was paid, the relevant payment would not have been made;

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

             (5)  If:

                     (a)  after the relevant payment was made to the individual, a relevant determination in relation to the individual, at least so far as it relates to 8 May 2012, 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 individual 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 the day the relevant payment was paid, 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 individual.

             (6)  The other provisions of this Act under which debts arise do not apply in relation to payments to which this section applies.

             (7)  A debt that arises under this section is a recoverable amount within the meaning of subsection 205(8).