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A New Tax System (Family Assistance) Act 1999

PART 2 - INTERPRETATION  

Division 1 - Definitions  

SECTION 3  Definitions  

3(1)  

 View history reference
In this Act, unless the contrary intention appears:

24 hour care (Repealed by No 22 of 2017)

24 hour care limit (Repealed by No 22 of 2017)

24 hour care period (Repealed by No 22 of 2017)

absence (Repealed by No 22 of 2017)

absent overseas FTB child (Repealed by No 17 of 2016)

absent overseas recipient (Repealed by No 17 of 2016)

absent overseas regular care child (Repealed by No 17 of 2016)

ACCS : see additional child care subsidy .

ACCS (child wellbeing) : see additional child care subsidy .

ACCS (grandparent) : see additional child care subsidy .

ACCS hourly rate cap has the meaning given by subclause 6(2) of Schedule 2 .

ACCS (temporary financial hardship) : see additional child care subsidy .

ACCS (transition to work) : see additional child care subsidy .

activity test result has the meaning given by clause 11 of Schedule 2 .

additional child care subsidy or ACCS means additional child care subsidy for which:


(a) an individual or an approved provider may become eligible under section 85CA ( ACCS (child wellbeing) ); or


(b) an individual may become eligible under section 85CG ( ACCS (temporary financial hardship) ); or


(c) an individual may become eligible under section 85CJ ( ACCS (grandparent) ); or


(d) an individual may become eligible under section 85CK ( ACCS (transition to work) ).

adjusted taxable income has the meaning given by Schedule 3 .

aged care resident has the same meaning as in the Social Security Act 1991 .

amount of rent paid or payable has the same meaning as in the Social Security Act 1991 .

annual cap has the meaning given by subclause 1(2) of Schedule 2 .

applicable percentage has the meaning given by clause 3 of Schedule 2 .

application day has the meaning given by subsections 35K(2) and (3) .

approved care organisation means an organisation approved by the Secretary under section 20 .

approved course of education or study has the meaning given by subsection 541B(5) of the Social Security Act 1991 for the purposes of paragraph (1)(c) of that section.

Attorney-General ' s Secretary (Repealed by No 31 of 2018)

Australia , when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.

Note:

In Division 5 of Part 4 of the Family Assistance Administration Act (about departure prohibition orders), Australia has an extended meaning.

Australian Immunisation Handbook means the latest edition of the Australian Immunisation Handbook published by the Australian Government Publishing Service.

Australian resident has the same meaning as in the Social Security Act 1991 .

Australian travel document has the same meaning as in the Australian Passports Act 2005 .

authorised party , in relation to the adoption of a child, means a person or agency that, under the law of the State, Territory or foreign country whose courts have jurisdiction in respect of the adoption, is authorised to conduct negotiations or arrangements for the adoption of children.

baby bonus (Repealed by No 70 of 2013)

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

base FTB child rate , in relation to an FTB child of an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1 , has the meaning given by clause 8 of that Schedule.

base rate , in relation to an individual whose Part A rate of family tax benefit is being worked out using Part 2 of Schedule 1 , has the meaning given by clause 4 of that Schedule.

becomes entrusted : a child becomes entrusted to the care of an individual at a time if:


(a) any person entrusts the child to the individual ' s care; and


(b) as a result, the child is in the individual ' s care at that time; and


(c) the child was not in the individual ' s care at any earlier time.

benefit received by an individual has a meaning affected by paragraph 19(2)(b) .

bonus test day (Repealed by No 96 of 2014)

capitalised maintenance income , in relation to an individual, means maintenance income (other than child maintenance to which clause 20B , 20C or 20D of Schedule 1 applies) of the individual:


(a) that is neither a periodic amount nor a benefit provided on a periodic basis; and


(b) the amount or value of which exceeds $1,500.

Note:

Periodic amount is defined in section 19 .

care arrangement in relation to a child means:


(a) a written agreement between the parents of the child, or between a parent of the child and another person who cares for the child, that relates to the care of the child; or


(b) a parenting plan for the child; or


(c) any of the following orders relating to the child:


(i) a family violence order within the meaning of section 4 of the Family Law Act 1975 ;

(ii) a parenting order within the meaning of section 64B of that Act;

(iii) a State child order registered in accordance with section 70D of that Act;

(iv) an overseas child order registered in accordance with section 70G of that Act.

care period has the meaning given by subparagraph 35A(1)(a)(ii) or (2)(b)(ii) or paragraph 35B(1)(a) or (2)(b) .

CCS : see child care subsidy .

CCS fortnight means a period of 2 weeks beginning on:


(a) Monday 2 July 2018; or


(b) every second Monday after that Monday.

CCS hourly rate cap has the meaning given by subclause 2(3) of Schedule 2 .

change of care day for an individual who cares for a child means:


(a) if a determination of the individual ' s percentage of care for the child has been revoked under Subdivision E of Division 1 of Part 3 - the first day on which the care of the child that was actually taking place ceased to correspond with the individual ' s percentage of care for the child under the determination; or


(b) if a determination of the individual ' s percentage of care for the child has been suspended under Subdivision E of Division 1 of Part 3 - the first day on which the care of the child that was actually taking place ceased to correspond with the individual ' s percentage of care for the child determined for the purposes of subsection 35C(4) under the determination; or


(c) otherwise - the first day on which the care of the child that was actually taking place did not correspond with the individual ' s extent of care under a care arrangement that applies in relation to the child (which might be the first day the care arrangement begins to apply in relation to the child).

child care benefit (Repealed by No 22 of 2017)

child care rebate (Repealed by No 22 of 2017)

child care subsidy or CCS means child care subsidy for which an individual may become eligible under section 85BA .

child care tax rebate (Repealed by No 50 of 2009)

child support means financial support under the Child Support (Assessment) Act 1989 and includes financial support:


(a) by way of lump sum payment; or


(b) by way of transfer or settlement of property.

child support agreement has the meaning given by section 81 of the Child Support (Assessment) Act 1989 .

child support care determination has the meaning given by paragraph 35T(1)(b) .

child wellbeing result has the meaning given by clause 15 of Schedule 2 .

clean energy advance means an advance to which an individual is entitled under Division 1 or 3 of Part 8 .

compliance penalty period  has the same meaning as in the Social Security Act 1991 .

conscientious objection (Repealed by No 158 of 2015)

CPC rate (Repealed by No 60 of 2009)

current education period (Repealed by No 96 of 2014)

current figure , as at a particular time and in relation to an amount that is to be indexed or adjusted under Schedule 4 , means:


(a) if the amount has not yet been indexed or adjusted under Schedule 4 before that time - the amount; and


(b) if the amount has been indexed or adjusted under Schedule 4 before that time - the amount most recently substituted for the amount under Schedule 4 before that time.

deemed activity test result has the meaning given by clause 16 of Schedule 2 .

disability expenses maintenance has the meaning given by subsection 19(3) .

disabled person means a person who is:


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


(b) receiving an invalidity pension under Division 4 of Part III of the Veterans ' Entitlements Act 1986 ; or


(c) participating in an independent living program provided by CRS Australia or such other body determined by the Minister, by legislative instrument, for the purposes of this paragraph; or


(d) diagnosed by a medical practitioner or a psychologist (see subsection 3(3)) as a person who is impaired to a degree that significantly incapacitates him or her; or


(e) included in a class of persons determined by the Minister, by legislative instrument, to be a disabled person for the purposes of this paragraph.

economic security strategy payment to families means a payment to which an individual is entitled under section 89 or 93 .

eligible for parental leave pay has the same meaning as in the Paid Parental Leave Act 2010 .

ETR payment (short for Education Tax Refund payment) means a payment to which an individual is entitled under Part 7A .

exempt from the FTB activity test (Repealed by No 14 of 2014)

extended child wellbeing period has the meaning given by subclause 15(3) of Schedule 2 .

family assistance means:


(a) family tax benefit; or


(b) stillborn baby payment; or


(c) (Repealed by No 49 of 2012)


(d) child care subsidy; or


(da) additional child care subsidy; or


(e) family tax benefit advance; or


(f) single income family supplement.


(g) (Repealed by No 96 of 2014)

family dispute resolution has the meaning given by section 10F of the Family Law Act 1975 .

family law order means:


(a) a parenting order within the meaning of section 64B of the Family Law Act 1975 ; or


(b) a family violence order within the meaning of section 4 of that Act; or


(c) a State child order registered under section 70D of that Act; or


(d) an overseas child order registered under section 70G of that Act.

family member (Repealed by No 83 of 1999)

family tax benefit means the benefit for which a person is eligible under Division 1 of Part 3 (and includes any amount under section 58AA ).

Foreign Affairs Minister means the Minister administering the Australian Passports Act 2005 .

fourth income threshold has the meaning given by subclause of Schedule 3(4) 2 .

FTB advance rate (Repealed by No 53 of 2011)

FTB child :


(a) in relation to family tax benefit - has the meaning given in Subdivision A of Division 1 of Part 3; and


(b) in relation to child care subsidy and additional child care subsidy - has the meaning given in Subdivision A of Division 1 of Part 3 (except for section 24 ), but in applying Subdivision D of that Division to CCS or ACCS, a reference in Subdivision D to a claim for payment of family tax benefit is taken to be a reference to a claim for CCS; and


(ba) (Repealed by No 96 of 2014)


(c) in relation to stillborn baby payment - has the meaning given in Subdivision A of Division 1 of Part 3 ; and


(d) (Repealed by No 49 of 2012)


(e) in relation to single income family supplement - has the meaning given in Subdivision A of Division 1 of Part 3 but, in applying Subdivision D of that Division to that supplement in a case where a claim for that supplement is required for there to be an entitlement to be paid that supplement, a reference in Subdivision D of that Division to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of that supplement.

FTB child rate reduction period has the meaning given by subsection 61A(2) or 61B(2) .

Note:

The FTB child rate reduction period relates to a child who does not meet the health check or immunisation requirements under section 61A or 61B .

general practitioner has the same meaning as in the Health Insurance Act 1973 .

holder , in relation to a visa, has the same meaning as in the Migration Act 1958 .

Home Affairs Minister means the Minister administering the Australian Security Intelligence Organisation Act 1979 .

hourly rate of ACCS :


(b) for an individual - has the meaning given by subclause 6(1) of Schedule 2 ; or


(c) for an approved provider - has the meaning given by subclause 9(1) of Schedule 2 .

hourly rate of CCS has the meaning given by subclause 2(1) of Schedule 2 .

hourly session fee :


(a) for an individual - has the meaning given by subclause 2(2) of Schedule 2 ; and


(b) for an approved provider - has the meaning given by subclause 9(2) of Schedule 2 .

Human Services Secretary means the Secretary of the Department administered by the Minister administering the Human Services (Centrelink) Act 1997 .

illness separated couple has the same meaning as in the Social Security Act 1991 .

Immigration Minister (Repealed by No 31 of 2018)

immunised , in relation to a child, means the child is immunised in accordance with:


(a) a standard vaccination schedule determined under section 4 ; or


(b) a catch up vaccination schedule determined under section 4 .

income support supplement has the same meaning as in the Social Security Act 1991 .

Income Tax Assessment Act means the Income Tax Assessment Act 1997 .

income year has the same meaning as in the Income Tax Assessment Act.

increased care of a child has the meaning given by section 35GA .

index number has the same meaning as in the Social Security Act 1991 .

ineligible homeowner has the same meaning as in the Social Security Act 1991 .

interim period has the meaning given by section 35FA .

low income result has the meaning given by clause 13 of Schedule 2 .

lower income threshold has the meaning given by subclause 3(4) of Schedule 2 .

maintenance includes child support.

maintenance agreement means a written agreement (whether made within or outside Australia) that provides for the maintenance of a person (whether or not it also makes provision in relation to other matters), and includes such an agreement that varies an earlier maintenance agreement.

maintenance income , in relation to an individual, means:


(a) child maintenance - any one or more of the following amounts:


(i) if clause 20B of Schedule 1 applies (notional assessments for child support agreements) - the amount worked out under that clause;

(ii) if clause 20C of Schedule 1 applies (lump sum payments) - the amount worked out under that clause;

(iia) if clause 20D of Schedule 1 applies (deemed receipt for administrative assessments privately collected) - the amount worked out under that clause;

(iii) otherwise - the amount of a payment or the value of a benefit that is received by the individual for the maintenance of an FTB child of the individual and is received from a parent or relationship parent of the child, or the former partner of a parent or relationship parent of the child; or


(b) partner maintenance - that is, the amount of a payment or the value of a benefit that is received by the individual for the individual ' s own maintenance and is received from the individual ' s former partner; or


(c) direct child maintenance - that is, the amount of a payment or the value of a benefit that is received by an FTB child of the individual for the child ' s own maintenance and is received from:


(i) a parent or relationship parent of the child; or

(ii) the former partner of a parent or relationship parent of the child;

but does not include disability expenses maintenance.

Note:

This definition is affected by section 19 .

maintenance income credit balance has the meaning given by clause 24A of Schedule 1 .

maternity allowance (Repealed by No 59 of 2004)

maternity immunisation allowance (Repealed by No 49 of 2012)

maternity payment (Repealed by No 82 of 2007)

maximum interim period for a determination under section 35A or 35B of an individual ' s percentage of care for a child is the period beginning on the change of care day for the individual and ending at:


(a) for a determination relating to a court order - the later of:


(i) the end of the period of 52 weeks starting on the day the court order first takes effect; or

(ii) the end of the period of 26 weeks starting on the change of care day; or


(b) for a determination relating to a written agreement or parenting plan - the end of the period of 14 weeks starting on the change of care day.

medical practitioner means a person registered or licensed as a medical practitioner under a State or Territory law that provides for the registration or licensing of medical practitioners.

meets the immunisation requirements has the meaning given by section 6 .

member of a couple has the same meaning as in the Social Security Act 1991 .

member of the same couple has the same meaning as member of a couple has.

Military Rehabilitation and Compensation Act Education and Training Scheme means the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004 (as the scheme is in force at the commencement of this definition).

Minister ' s rules has the meaning given by subsection 85GB(1) .

Minister ' s rules result has the meaning given by clause 14 of Schedule 2 .

non-standard hours family day care (Repealed by No 22 of 2017)

non-standard hours in-home care (Repealed by No 22 of 2017)

notional assessment has the meaning given by section 146E of the Child Support (Assessment) Act 1989 .

one-off payment to families means a payment to which an individual is entitled under section 86 .

paid work (other than in paragraph 12(2)(a) of Schedule 2 ) has the meaning given by section 3B .

parenting plan has the meaning given by the Family Law Act 1975 .

partner has the same meaning as in the Social Security Act 1991 .

partnered (partner in gaol) has the same meaning as in the Social Security Act 1991 .

part-time family day care (Repealed by No 22 of 2017)

part-time in-home care (Repealed by No 22 of 2017)

passive employment income of an individual, in respect of a period, means:


(a) income that is earned by the individual in respect of the period as a result of the individual being on paid leave for the period; or


(b) a payment of compensation, or a payment under an insurance scheme, in respect of the individual ' s inability to earn, derive or receive income from paid work during the period; or


(c) if the individual stops paid work as a self-employed individual - income that is derived by the individual in respect of the period from an interest, or from investments, held in connection with the individual ' s previous self-employment.

payment or benefit received from an individual has a meaning affected by paragraph 19(2)(c) .

percentage of care , in relation to an individual who cares for a child, means the individual ' s percentage of care for the child that is determined by the Secretary under Subdivision D of Division 1 of Part 3 .

percentage range : each of the following is a percentage range :


(a) 0% to less than 14%;


(b) 14% to less than 35%;


(c) 48% to 52%;


(d) more than 65% to 86%;


(e) more than 86% to 100%.

PPL period has the same meaning as in the Paid Parental Leave Act 2010 .

prescribed educational scheme has the same meaning as in the Social Security Act 1991 .

previous education period (Repealed by No 96 of 2014)

primary carer (Repealed by No 70 of 2013)

primary school amount (Repealed by No 96 of 2014)

principal home has the same meaning as in the Social Security Act 1991 .

provide , in relation to a session of care, has the meaning given by section 10 .

received from has a meaning affected by paragraph 19(2)(a) .

receiving :


(a) in relation to a social security payment - has the same meaning as in subsections 23(1D) , 23(2) and (4) of the Social Security Act 1991 ; and


(b) for the purposes of a reference in section 85CJ of this Act or clause 1 , 28B or 38L of Schedule 1 to this Act, or in section 32AI of the Family Assistance Administration Act, to a person receiving a social security pension or social security benefit:


(i) except in relation to clauses 1 and 38L of Schedule 1 to this Act - is taken to include the meaning provided in subsection 23(4A) of the Social Security Act 1991 as if those sections and clauses were specified in provisions of that Act referred to in subsection 23(4AA) of that Act; and

(ii) subject to subsection (8) of this section, is taken to include a reference to a person being prevented from receiving a social security pension or social security benefit because of the application of a compliance penalty period.

has effect as if that determination had not been made; and


(c) in relation to a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment - has a meaning affected by section 3AA (which deals with the suspension of payments under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999) .

[ CCH Note: Act No 35 of 2003, s 3 and Sch 6 item 1, substituted the definition of " receiving " , effective 20 September 2003. This substitution was repealed by No 122 of 2003, s 3 and Sch 7 item 2, effective 19 September 2003.]

recognised activity has the meaning given by subclause 12(2) of Schedule 2 .

recognised activity result has the meaning given by subclause 12(1) of Schedule 2 .

recognised immunisation provider has the same meaning as recognised vaccination provider in the Australian Immunisation Register Act 2015 .

recognised study commitments (Repealed by No 22 of 2017)

recognised training commitments (Repealed by No 22 of 2017)

recognised work or work related commitments (Repealed by No 22 of 2017)

reduced care of a child has the meaning given by section 35H .

registered entitlement , of an individual, means the individual ' s entitlement to receive maintenance income from a particular payer, if the payer ' s liability to pay that maintenance income is an enforceable maintenance liability within the meaning of the Child Support (Registration and Collection) Act 1988 .

registered parenting plan means a parenting plan registered under section 63E of the Family Law Act 1975 .

regular care child , of an individual (the adult ), means an individual:


(a) who would be an FTB child of the adult but for the operation of section 25 (adult ' s percentage of care for the child during a care period is less than 35%); and


(b) for whom the adult has a percentage of care during a care period that is at least 14%.

Note:

See also section 25A .

reimbursement fringe benefit has the meaning given by subclause 2(5) of Schedule 2 .

relationship child has the same meaning as in the Social Security Act 1991 .

relationship parent has the same meaning as in the Social Security Act 1991 .

relevant schoolkids bonus child (Repealed by No 96 of 2014)

relevant shared carer means an individual who has a shared care percentage for each of his or her FTB children.

rent has the same meaning as in the Social Security Act 1991 .

rent assistance child has the meaning given by clause 38B of Schedule 1.

repayment period , in relation to a family tax benefit advance that is paid to an individual, has the meaning given by subclause 40(3) of Schedule 1 .

resides in Australia has the same meaning as in the Social Security Act 1991 .

respite care couple has the same meaning as in the Social Security Act 1991 .

returns to paid work has the meaning given by section 3B .

satisfies the FTB activity test (Repealed by No 14 of 2014)

satisfies the work/training/study test (Repealed by No 22 of 2017)

school child (Repealed by No 22 of 2017)

school holiday session (Repealed by No 22 of 2017)

schoolkids bonus (Repealed by No 96 of 2014)

second income threshold has the meaning given by subclause 3(4) of Schedule 2 .

secondary earner of a couple, in respect of an income year, means:


(a) unless paragraph (b) applies:


(i) the member of the couple who has the lower adjusted taxable income for the year; or

(ii) if both members of the couple have the same adjusted taxable income for the year - the member of the couple who returns to paid work first during the year; or


(b) if the rate of family tax benefit for a member of the couple is determined on the basis of an estimate of adjusted taxable income for the year, and only one member of the couple returns to paid work during the year - the member of the couple whose original estimate of adjusted taxable income is the lower estimate for the couple for the year (disregarding subclause 3(2) of Schedule 3 ).

secondary school amount (Repealed by No 96 of 2014)

Secretary ' s rules has the meaning given by subsection 85GB(2) .

security notice means a notice under section 57GJ .

senior secondary school child has the meaning given by section 22B .

service pension has the same meaning as in the Social Security Act 1991 .

session of care has the meaning given by a determination in force under section 9 .

shared care percentage for an individual for an FTB child has the meaning given by section 59 .

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

single income family supplement means the supplement for which an individual is eligible under Division 6 of Part 3 .

social security benefit has the same meaning as in the Social Security Act 1991 .

social security payment has the same meaning as in the Social Security Act 1991 .

social security pension has the same meaning as in the Social Security Act 1991 .

special category visa has the same meaning as in the Migration Act 1958 .

standard advance period (Repealed by No 53 of 2011)

standard hours family day care (Repealed by No 22 of 2017)

standard hours in-home care (Repealed by No 22 of 2017)

standard reduction , in relation to a family tax benefit advance, has the meaning given by clause 41 of Schedule 1 .

State/Territory child welfare law has the meaning given by subsection 85ED(2) .

stillborn baby payment means the payment for which an individual is eligible under Division 2 of Part 3 .

stillborn child means a child:


(a) who weighs at least 400 grams at delivery or whose period of gestation was at least 20 weeks; and


(b) who has not breathed since delivery; and


(c) whose heart has not beaten since delivery.

studying overseas full-time : see section 3C .

takes reasonable action to participate in family dispute resolution has the meaning given by subsection 35FA(3) .

taxable income has the same meaning as in the Income Tax Assessment Act.

temporarily separated couple has the same meaning as in the Social Security Act 1991 .

third income threshold has the meaning given by subclause 3(4) of Schedule 2 .

transition to work payment has the meaning given by subsection 85CK(3) .

undertaking full-time study has the same meaning as in the Social Security Act 1991 .

upper income threshold has the meaning given by subclause 3(4) of Schedule 2 .

Veterans ' Children Education Scheme means the scheme prepared under section 117 of the Veterans ' Entitlements Act 1986 (as the scheme is in force at the commencement of this definition).

veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans ' Entitlements Act 1986 .

week , in relation to child care subsidy and additional child care subsidy, has the meaning given in subsection (6).

week concerned (Repealed by No 22 of 2017)

youth allowance means a payment under Part 2.11 of the Social Security Act 1991 .

3(2)  

Expressions used in this Act that are defined in the A New Tax System (Family Assistance) (Administration) Act 1999 have the same meaning as in that Act.

3(3)  

 View history reference
For the purposes of paragraph (d) of the definition of disabled person , the reference to a psychologist is a reference to a psychologist who:


(a) is registered with a Board established under a law of a State or Territory that registers psychologists in that State or Territory; and


(b) has qualifications or experience in assessing impairment in adults.

3(4)  

(Repealed by No 108 of 2006)

3(5)  

(Repealed by No 22 of 2017)

3(6)  

 View history reference
A week , for the purposes of child care subsidy and additional child care subsidy, begins on a Monday.

3(7)  

(Repealed by No 60 of 2009)

3(8)  

 View history reference
Subparagraph (b)(ii) of the definition of receiving in subsection (1) does not apply in relation to a compliance penalty period if:


(a) the duration of the period is more than 8 weeks; or


(b) in a case where the compliance penalty period immediately succeeded another compliance penalty period - it has been more than 8 weeks since any compliance penalty period did not apply to the person; and


(c) in relation to a social security pension, a social security benefit, a service pension or income support supplement - has a meaning affected by section 3AA (which deals with the suspension of payments under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999 ).

3(9)  

 View history reference
However, if:


(a) the compliance penalty period; or


(b) in a case where the compliance penalty period immediately succeeded another compliance penalty period - the period since any compliance penalty period did not apply to the person;

started in the income year preceding the income year in which the 8 weeks referred to in subsection (8) elapsed, that subsection does not apply in relation to the compliance penalty period until the start of the later income year.


 



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