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24. Effect of certain absences of FTB child etc. from Australia
24.(1) Absence from Australia of FTB child
24.(1) If:
the child is not, during that absence from Australia, an FTB child at any time after the period of 3 years beginning on the first day of the child's absence from Australia.
24.(2) If:
for the purposes of subsection (1), the child is taken not to have come to Australia.
History
S.24(2) amended by Act No. 122, 2003, by s.3, Schedule 6(2);
24.(3) If:
the child is not an FTB child at any time during the absence from Australia referred to in paragraph (c).
History
S.24(3) amended by Act No. 122, 2003, by s.3, Schedule 6(2);
24.(4) Maximum period of eligibility for family tax benefit while individual overseas
24.(4) If an individual leaves Australia, the maximum period for which the individual can be eligible for family tax benefit during that absence from Australia is the period of 3 years beginning on the first day of that absence.
24.(5) If:
the individual is taken not to have returned to Australia for the purposes of subsection (4).
History
S.24(5) amended by Act No. 83 of 1999, by s.3, Schedule 2(11);
S.24(5) amended by Act No. 122, 2003, by s.3, Schedule 6(2);
24.(6) If:
the individual is not eligible for family tax benefit at any time during the absence from Australia referred to in paragraph (d).
History
S.24(6) amended by Act No. 122, 2003, by s.3, Schedule 6(2);