22. When an individual is an FTB child of another individual
22.(1) An individual is an FTB child of another individual (the adult) in any of the cases set out in this section.
22.(2) Individual aged under 18
22.(2) The individual is an FTB child of the adult if:
- (a)
- the individual is aged under 18; and
- (b)
- the adult is legally responsible (whether alone or jointly with someone else) for the day‑to‑day care, welfare and development of the individual; and
- (c)
- the individual is in the adult's care; and
- (d)
- the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult.
History
S.22(2)(d) amended by Act No. 18, 2001, by s.3, Schedule 2, Part 1(5);
22.(3) The individual is an FTB child of the adult if:
- (a)
- the individual is aged under 18; and
- (b)
- a family law order, registered parenting plan or parenting plan is in force in relation to the individual; and
- (c)
- under the order or plan, the adult is someone with whom the individual is supposed to live or someone with whom the individual is supposed to spend time; and
- (d)
- the individual is in the adult's care; and
- (e)
- the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult.
History
S.22(3) amended by Act No. 45 of 2000, by s.3, Schedule 1, Part 1(2);
S.22(3)(e) amended by Act No. 18, 2001, by s.3, Schedule 2, Part 1(6);
S.22(3)(c) amended by Act No. 82, 2006, by s.3, Schedule 12(2);
S.22(3)(b) amended by Act No. 146, 2006, by s.3, Schedule 8, Part 1(14);
22.(4) The individual is an FTB child of the adult if:
- (a)
- the individual is aged under 18; and
- (b)
- the individual is in the adult's care; and
- (c)
- the individual is not in the care of anyone with the legal responsibility for the day‑to‑day care, welfare and development of the individual; and
- (d)
- the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult.
History
S.22(4)(d) amended by Act No. 18, 2001, by s.3, Schedule 2, Part 1(7);
22.(5) Individual aged 18-20
22.(5) The individual is an FTB child of the adult if:
- (a)
- the individual has turned 18 but is aged under 21; and
- (b)
- the individual is in the adult's care; and
- (c)
- the individual is an Australian resident, is a special category visa holder residing in Australia or is living with the adult.
History
S.22(5)(c) amended by Act No. 18, 2001, by s.3, Schedule 2, Part 1(8);
22.(6) Individual aged 21‑24 undertaking full‑time study
22.(6) 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, is a special category visa holder residing in Australia or is living with the adult; and
- (d)
- the individual is undertaking full‑time study.
History
S.22(6)(c) amended by Act No. 18, 2001, by s.3, Schedule 2, Part 1(9);
22.(7) If:
- (a)
- the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the child) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, an FTB child of more than one other individual under subsection (2), (3), (4), (5) or (6); and
- (b)
- one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and
- (c)
- subsection 25(1), (1A) or (1B) does not require that the child be taken not to be an FTB child of that individual for any part of that period;
the child is to be taken to be an FTB child of that individual for the purposes of this section on each day in that period, whether or not the child was in that individual's care on that day.
History
S.22(7) repealed and substituted by Act No. 45 of 2000, by s.3, Schedule 1, Part 1(3);
S.22(7)(c) amended by Act No. 75, 2001, by s.3, Schedule 1A(19);
22.(8) Repealed by Act No. 45 of 2000, by s.3, at Schedule 1, Part 1(3).
History
S.22(8) repealed by Act No. 45 of 2000, by s.3, Schedule 1, Part 1(3);
