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Social Services Legislation Amendment (Family Payments Structural Reform and Participation Measures) Bill 2015

Schedule 2 Family tax benefit Part B rate

   

A New Tax System (Family Assistance) Act 1999

4  At the end of Subdivision AA of Division 1 of Part 4 of Schedule 1

Add:

28D   Member of a couple whose youngest FTB child has turned 13

             (1)  Despite Subdivisions A and B, an individual’s Part B rate is nil if:

                     (a)  the individual is a member of a couple; and

                     (b)  the youngest FTB child of the individual has turned 13 years of age.

             (2)  Subclause (1) does not apply if the individual is a grandparent or great-grandparent of that FTB child.

             (3)  In determining, for the purposes of this clause, whether an individual is a grandparent or great-grandparent of another person, treat the following relationships as if they were biological child-parent relationships:

                     (a)  the relationship between an adopted child and his or her adoptive parent;

                     (b)  the relationship between a step-child and his or her step-parent;

                     (c)  the relationship between a relationship child and his or her relationship parent.

             (4)  In this clause:

adoptive parent , of a person (the child ), means the person who adopted the child under a law of any place (whether in Australia or not) relating to the adoption of children.

step-parent , of a person (the child ), means the person who:

                     (a)  is the current or former partner of the biological parent, adoptive parent or relationship parent of the child; and

                     (b)  is not the biological parent, adoptive parent or relationship parent of the child.

10  Application and transitional provisions

(1)       The amendments made by this Schedule apply in relation to working out the rate of family tax benefit for days on or after the commencement of this Schedule.

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