Commonwealth Numbered Acts

CHILD SUPPORT LEGISLATION AMENDMENT (REFORM OF THE CHILD SUPPORT SCHEME--NEW FORMULA AND OTHER MEASURES) ACT 2006 (NO. 146, 2006) - SCHEDULE 8

Part 1 -- Regular care children

Division 1--Amendments

A New Tax System (Family Assistance) Act 1999

1  Subsection 3(1)

Insert:

"absent overseas recipient" has the meaning given by section 62.

2  Subsection 3(1)

Insert:

"absent overseas regular care child" has the meaning given by section 63AA.

3  Subsection 3(1) (subparagraph (b)(i) of the definition of FTB child )

Repeal the subparagraph, substitute:

                              (i)  in applying paragraph 22(6A)(b) to child care benefit, the reference in that paragraph to a claim for payment of family tax benefit is to be read as a reference to a claim for payment of child care benefit; and

4  Subsection 3(1) (subparagraph (b)(ii) of the definition of FTB child )

Omit "benefit; and", substitute "benefit.".

5  Subsection 3(1) (paragraph (c) of the definition of FTB child )

Repeal the paragraph.

6  Subsection 3(1)

Insert:

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

7  Subsection 3(1) (paragraph (b) of the definition of receiving )

Omit "and 17", substitute "and 38L".

8  Subsection 3(1)

Insert:

"regular care child" of an individual (the adult ):

                     (a)  means an individual who:

                              (i)  would be an FTB child of the adult but for the operation of section 25 (child in individual's care for less than 35% of a period); and

                             (ii)  is in the care of the adult for at least 14% of the period referred to in subsection 22(6A); and

                     (b)  in relation to child care benefit--also means a child determined by the Secretary under subsection 42(2), 44(3) or 45(3) to be a regular care child of the adult.

9  Subsection 3(1) (definition of relevant shared carer )

Repeal the definition, substitute:

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

10  Subsection 3(1) (definition of rent assistance child )

Omit "subclause 12(2)", substitute "clause 38B".

11  Subsection 3(1)

Insert:

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

12  Paragraph 6(4)(a)

After "FTB child" (wherever occurring), insert ", or a regular care child,".

13  Paragraph 21(1)(a)

Repeal the paragraph, substitute:

                     (a)  the individual:

                              (i)  has at least one FTB child; or

                             (ii)  is not an absent overseas recipient and has at least one regular care child who is also a rent assistance child; and

14  Paragraph 22(3)(b)

Omit "or registered parenting plan", substitute ", registered parenting plan or parenting plan".

15  After subsection 22(6)

Insert:

Determining percentages of care

          (6A)  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, under subsection (2), (3), (4), (5) or (6), an FTB child of more than one other individual; 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)  that individual is not a partner of at least one of those other individuals;

then the Secretary must determine the percentage of the period during which the child was, or will be, in the care of that individual.

Note:          The percentage determined under subsection (6A) for an individual in respect of a child is used to work out the individual's shared care percentage for the child in section 59.

          (6B)  If the percentage determined by the Secretary under subsection (6A) is not a whole percentage:

                     (a)  if the percentage is greater than 50%--the percentage is rounded up to the nearest whole percentage; and

                     (b)  if the percentage is less than 50%--the percentage is rounded down to the nearest whole percentage.

          (6C)  For the purposes of subsection (6A), a child cannot be in the care of more than one of the other individuals referred to in paragraph (6A)(a) on any particular day.

          (6D)  For the purposes of subsection (6A), the Secretary must determine which of the other individuals referred to in paragraph (6A)(a) has the care of the child on any given day having regard to the living arrangements of the child.

16  Subsection 22(7)

Repeal the subsection, substitute:

Percentage of care at least 35%

             (7)  If, under subsection (6A), the Secretary determines that a child was, or will be, in the care of an individual for at least 35% of a period, the child is 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.

Note:          If the Secretary determines that a child was, or will be, in the care of an individual for less than 35% of a period, the child is taken not to be an FTB child (see section 25).

17  Paragraph 23(1)(a)

Omit "(including that subsection in its application by virtue of subsection 22(7))".

18  Subsection 23(2)

Omit "(including that subsection in its application by virtue of subsection 22(7))".

19  After subsection 23(2)

Insert:

             (3)  The reference, in paragraph (1)(a) and subsection (2), to an FTB child of an individual or adult under subsection 22(2) or (3) includes a reference to:

                     (a)  a child who is an FTB child under subsection 22(2) or (3) in its application by virtue of subsection 22(7); and

                     (b)  a child who is an FTB child under subsection 22(2) or (3), but who is taken not to be an FTB child under section 25.

Note:          As a result of subsection (2) of this section, a child who is taken not to be an FTB child under section 25, but who is a regular care child, will remain a regular care child for the part of the qualifying period referred to in subsection (2) of this section.

20  Subsection 23(5) (subparagraph (c)(ii) of the definition of qualifying period )

Omit "or registered parenting plan", substitute ", registered parenting plan or parenting plan".

21  Subsection 24(1)

Repeal the subsection, substitute:

Absence from Australia of FTB or regular care child

             (1)  If:

                     (a)  any of the following applies:

                              (i)  an FTB child leaves Australia;

                             (ii)  a child born outside Australia is an FTB child at birth;

                            (iii)  a regular care child leaves Australia;

                            (iv)  a child born outside Australia is a regular care child at birth; and

                     (b)  the child continues to be absent from Australia for more than 3 years;

during that absence from Australia, the child is neither an FTB child, nor a regular care child, at any time after the period of 3 years beginning on the first day of the child's absence from Australia.

22  Paragraph 24(2)(a)

After "FTB child", insert ", or a regular care child,".

23  Subsection 24(3)

Omit "not an FTB child" (wherever occurring), substitute "neither an FTB child nor a regular care child".

24  Section 25

Repeal the section, substitute:

25   Effect of FTB child being in individual's care for less than 35% of a period

                   If, under subsection 22(6A), the Secretary determines that a child was, or will be, in the care of an individual for less than 35% of a period, the child is taken, despite section 22, not to be an FTB child of that individual for any part of the period.

25  Subsection 26(1)

After "FTB children", insert "or regular care children".

26  Section 27

Repeal the section, substitute:

27   Extension of meaning of FTB or regular care child in a blended family case

             (1)  This section applies if:

                     (a)  2 individuals are members of the same couple; and

                     (b)  either or both of the individuals have a child (the qualifying child ) from another relationship (whether before or after the 2 individuals became members of that couple).

             (2)  While the 2 individuals are members of that couple:

                     (a)  each qualifying child that is an FTB child, or regular care child, of one member of the couple is taken also to be an FTB child, or regular care child, (as the case requires) of the other member of the couple; and

                     (b)  if, under subsection 22(6A), the Secretary determines (whether before or after the 2 individuals became members of that couple) a percentage of a period during which the qualifying child was, or will be, in the care of one member of the couple--the Secretary is taken to have determined that the child was, or will be, in the care of both members of the couple during that percentage of the period.

27  Paragraph 31(1)(a)

After "FTB children", insert "or regular care children".

Note:       The heading to section 31 is altered by inserting " or regular care " after " FTB ".

28  Paragraph 31(1)(b)

Omit "the FTB children", substitute "the children".

29  Paragraph 31(1)(c)

Omit "one FTB child immediately before the child died", substitute "one child immediately before the child mentioned in paragraph (1)(b) died".

30  Subsection 31(4)

After "FTB children", insert ", or regular care children,".

Note:       The heading to section 32 is altered by inserting " or regular care " after " FTB ".

31  Paragraph 33(1)(a)

After "FTB child", insert "or a regular care child".

Note:       The heading to subsection 33(1) is altered by inserting " or regular care " after " FTB ".

32  Subparagraphs 33(2)(b)(i) and (ii)

After "FTB child", insert "or regular care child,".

Note:       The heading to subsection 33(2) is altered by inserting " or regular care " after " FTB ".

33  After paragraph 36(2)(a)

Insert:

                    (aa)  the child is an FTB child of the individual; and

34  Subparagraph 36(2)(b)(i)

Omit "in respect of the child", substitute "in respect of the FTB child".

35  After paragraph 36(3)(c)

Insert:

                    (ca)  the child is an FTB child of the individual; and

36  Subparagraph 36(3)(d)(i)

Omit "in respect of the child", substitute "in respect of the FTB child".

37  After paragraph 36(4)(a)

Insert:

                    (aa)  if the child had been born alive, the child would have been an FTB child of the individual at birth; and

38  Subparagraph 36(4)(b)(i)

Omit "in respect of the child", substitute "in respect of the FTB child".

39  After paragraph 36(5)(ba)

Insert:

                    (bb)  the child is an FTB child of the individual; and

40  Subparagraph 36(5)(c)(i)

Omit "in respect of the child", substitute "in respect of the FTB child".

41  After paragraph 39(2)(a)

Insert:

                    (aa)  the child is an FTB child of the individual; and

42  Subparagraph 39(2)(b)(iii)

Omit "in respect of the child", substitute "in respect of the FTB child".

43  Subsection 39(4)

Repeal the subsection, substitute:

Child dies within 2 years of birth

             (4)  Third, an individual is eligible for maternity immunisation allowance in respect of a child who is born alive but dies within 2 years if, on the day of the child's death:

                     (a)  the child is an FTB child of the individual; and

                     (b)  the individual either:

                              (i)  is eligible for family tax benefit in respect of the FTB child; or

                             (ii)  would be so eligible except that the individual's rate of family tax benefit, worked out under Division 1 of Part 4, is nil.

44  Paragraph 42(1)(a)

After "FTB child", insert ", or a regular care child,".

45  Paragraph 42(1)(c)

Omit "FTB child", substitute "child".

46  Subsection 42(2)

Repeal the subsection, substitute:

Secretary may determine that child is a regular care child

             (2)  The Secretary may determine that a child who is neither an FTB child, nor a regular care child, of an individual at a particular time is taken to be a regular care child of the individual at that time for the purposes of paragraph (1)(a).

47  Paragraph 44(1)(a)

After "FTB child", insert ", or a regular care child,".

48  Subsection 44(3)

Repeal the subsection, substitute:

Secretary may determine that child is a regular care child

             (3)  The Secretary may determine that a child who is neither an FTB child, nor a regular care child, of an individual during the session of care is taken to be a regular care child of the individual during that session for the purposes of paragraph (1)(a).

49  Paragraph 45(1)(a)

After "FTB child", insert ", or a regular care child,".

50  Paragraph 45(1)(c)

Omit "not an FTB child", substitute "neither an FTB child, nor a regular care child,".

51  Subsection 45(3)

Repeal the subsection, substitute:

Secretary may determine that child is a regular care child

             (3)  The Secretary may determine that a child who is neither an FTB child, nor a regular care child, of an individual during the period of care is taken to be a regular care child of the individual during that period for the purposes of paragraph (1)(a).

52  Paragraph 54(4)(a)

After "FTB child", insert ", or a regular care child,".

53  Subparagraph 54(5)(b)(i)

After "FTB child", insert ", or a regular care child,".

54  Paragraphs 54(6)(a) and (7)(b)

After "FTB child", insert ", or a regular care child,".

55  Section 59

Repeal the section, substitute:

59   Shared care percentages where individual is FTB child of more than one person who are not members of the same couple

             (1)  An individual has a shared care percentage under this section for an FTB child of the individual if the Secretary has determined, under subsection 22(6A), a percentage of the period mentioned in that subsection during which the child was, or will be, in the care of the individual.

Note:          The Secretary is taken to have made a determination under subsection 22(6A) in a blended family case (see paragraph 27(2)(b)).

             (2)  The individual's shared care percentage for the FTB child is the relevant percentage specified in column 2 of the table.

             (3)  If the shared care percentages, specified in the table, of all of the individuals of whom the child is an FTB child add to less than 100%, then the Secretary may determine a different whole percentage for one or more of those individuals for the FTB child. Despite subsection (2), the individual's shared care percentage for the child is the percentage so determined for that individual.

59A   Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple

             (1)  If the Secretary is satisfied that:

                     (a)  an individual is an FTB child of an individual ( person A ); and

                     (b)  the FTB child is also an FTB child of one or more other individuals who are not person A's partner; and

                     (c)  the FTB child is one of 3 or more FTB children who were born during the same multiple birth;

the Secretary may determine the manner in which multiple birth allowance under Division 2 of Part 5 of Schedule 1 is to be dealt with.

             (2)  Without limiting subsection (1), the Secretary may specify that the whole of the multiple birth allowance is to be paid to one of the individuals involved.

56  Subsections 63(2) and (3)

Repeal the subsections, substitute:

             (2)  If:

                     (a)  one of the following applies:

                              (i)  an FTB child leaves Australia;

                             (ii)  a child born outside Australia is an FTB child at birth;

                            (iii)  a regular care child leaves Australia;

                            (iv)  a child born outside Australia is a regular care child at birth; and

                     (b)  the child continues to be absent from Australia for more than 13 weeks; and

                     (c)  at the end of the period of 13 weeks beginning on the first day of the child's absence from Australia the child is an FTB child;

the child is an absent overseas FTB child for any period that occurs:

                     (d)  during that absence from Australia; and

                     (e)  after the end of the period mentioned in paragraph (c); and

                      (f)  during which the child continues to be an FTB child.

             (3)  If:

                     (a)  a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and

                     (b)  during the period that the child is absent from Australia, the child becomes an FTB child of an individual;

the child is an absent overseas FTB child for any period that occurs:

                     (c)  during the absence from Australia referred to in paragraph (b) after the child becomes an FTB child; and

                     (d)  during which the child continues to be an FTB child.

          (3A)  If:

                     (a)  either:

                              (i)  an FTB child is an absent overseas FTB child because of the application of subsection (2) or (3) or a previous application of this subsection; or

                             (ii)  a regular care child is an absent overseas regular care child because of the application of subsection 63AA(1), (2) or (3); and

                     (b)  the child comes to Australia; and

                     (c)  the child leaves Australia less than 13 weeks after coming to Australia; and

                     (d)  at the time the child leaves Australia, the child is an FTB child;

the child is an absent overseas FTB child for any period that occurs:

                     (e)  during the absence from Australia referred to in paragraph (c); and

                      (f)  during which the child continues to be an FTB child.

57  After section 63

Insert:

63AA   Regular care child's absence from Australia--meaning of absent overseas regular care child

             (1)  If:

                     (a)  one of the following applies:

                              (i)  a regular care child leaves Australia;

                             (ii)  a child born outside Australia is a regular care child at birth;

                            (iii)  an FTB child leaves Australia;

                            (iv)  a child born outside Australia is an FTB child at birth; and

                     (b)  the child continues to be absent from Australia for more than 13 weeks; and

                     (c)  at the end of the period of 13 weeks beginning on the first day of the child's absence from Australia the child is a regular care child;

the child is an absent overseas regular care child for any period that occurs:

                     (d)  during that absence from Australia; and

                     (e)  after the end of the period mentioned in paragraph (c); and

                      (f)  during which the child continues to be a regular care child.

Note:          Generally, an absent overseas regular care child cannot be a rent assistance child (see clause 38B of Schedule 1).

             (2)  If:

                     (a)  an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

                     (b)  during the period that the child is absent from Australia, the child becomes a regular care child of an individual;

the child is an absent overseas regular care child for any period that occurs:

                     (c)  during the absence from Australia referred to in paragraph (b) after the child becomes a regular care child; and

                     (d)  during which the child continues to be a regular care child.

             (3)  If:

                     (a)  either:

                              (i)  a regular care child is an absent overseas regular care child because of the application of subsection (1) or (2) or a previous application of this subsection; or

                             (ii)  an FTB child is an absent overseas FTB child because of the application of subsection 63(2), (3) or (3A); and

                     (b)  the child comes to Australia; and

                     (c)  the child leaves Australia less than 13 weeks after coming to Australia; and

                     (d)  at the time the child leaves Australia, the child is a regular care child;

the child is an absent overseas regular care child for any period that occurs:

                     (e)  during the absence from Australia referred to in paragraph (c); and

                      (f)  during which the child continues to be a regular care child.

58  Subsection 63A(1)

Omit "62(2) or 63(2) if the Secretary is satisfied that the individual mentioned in subsection 62(2) or the FTB child mentioned in subsection 63(2)", substitute "62(2), 63(2) or 63AA(1) if the Secretary is satisfied that the individual mentioned in subsection 62(2), or the child mentioned in subsection 63(2) or 63AA(1),".

59  Subsection 63A(3)

Omit "or 63(2)", substitute ", 63(2) or 63AA(1)".

60  Subsection 63A(3)

Omit "the FTB child mentioned in subsection 63(2)", substitute "the child mentioned in subsection 63(2) or 63AA(1)".

61  Paragraph 64(a)

After "FTB child", insert ", or a regular care child, (as the case requires)".

Note:       The heading to section 64 is altered by inserting " or regular care " after " FTB ".

62  Paragraph 64(b)

After "FTB child", insert ", or a regular care child,".

63  Subsection 65(1) (method statement, step 1, paragraph (a))

After "FTB child", insert ", or a regular care child, (as the case requires)".

Note:       The heading to section 65 is altered by inserting " or regular care " after " FTB ".

64  Subsection 65(1) (method statement, step 1, paragraph (b))

Omit "FTB children--that each of those children is an FTB child", substitute "FTB children or regular care children--that each of those children is an FTB child, or a regular care child, (as the case requires)".

65  Subsection 65(1) (method statement, step 2, paragraph (a))

After "FTB child", insert ", or a regular care child, (as the case requires)".

66  Section 68

Repeal the section, substitute:

68   When the maternity immunisation allowance is shared

                   If:

                     (a)  apart from this section, more than one individual is eligible for maternity immunisation allowance under subsection 39(2) or (4) in respect of the same child; and

                     (b)  each individual has a shared care percentage for the child;

each individual is eligible instead only for a percentage of the allowance equal to that individual's shared care percentage of family tax benefit for the child.

67  Paragraph 1(1)(a) of Schedule 1

Omit "or Part 3 (clauses 25 to 28)", substitute ", Part 3 (clauses 25 to 28) or Part 3A (clause 28A)".

68  Paragraphs 1(2)(a) and (b) of Schedule 1

Omit "if:", substitute "if the individual has at least one FTB child and:".

69  After paragraph 1(2)(b) of Schedule 1

Insert:

             ; and (c)  use Part 3A (clause 28A) if the individual has no FTB children.

70  Clause 3 of Schedule 1

Omit "4A, 4B and 5", substitute "5, 38J and 38K".

71  Clause 3 of Schedule 1 (method statement, step 1, paragraph (d))

Omit "Division 3 of this Part (clauses 12 to 16)", substitute "Subdivision A of Division 2B of Part 5 (clauses 38B to 38H)".

72  Clause 3 of Schedule 1 (method statement, step 2)

Omit "Division 4 of this Part (clauses 17 to 19)", substitute "Division 2C of Part 5 (clauses 38L to 38N)".

73  Clauses 4A and 4B of Schedule 1

Repeal the clauses.

74  Subclause 5(1) of Schedule 1

Omit "4A and 4B", substitute "38J and 38K".

75  Clause 11 of Schedule 1

Repeal the clause, substitute:

11   Sharing family tax benefit (shared care percentages)

                   If an individual has a shared care percentage for an FTB child of the individual, the FTB child rate for the child, in working out the individual's standard rate, is the individual's shared care percentage of the FTB child rate that would otherwise apply to the child.

76  Divisions 3 and 4 of Part 2 of Schedule 1

Repeal the Divisions.

77  Clause 27 of Schedule 1

Repeal the clause, substitute:

27   Sharing family tax benefit (shared care percentages)

                   If an individual has a shared care percentage for an FTB child of the individual, the FTB child rate for the child, in working out the individual's standard rate under clause 26, is the individual's shared care percentage of the FTB child rate that would otherwise apply to the child.

78  After Part 3 of Schedule 1

Insert:

Part 3A -- Part A rate (Method 3)

28A   Method of calculating Part A rate

                   Subject to the operation of clauses 38J and 38K, if the individual's Part A rate is to be calculated using this Part, it is calculated as follows:

79  Paragraph 29B(4)(a) of Schedule 1

Repeal the paragraph, substitute:

                     (a)  on the day on which the other individual or his or her partner returns to paid work, the other individual has a shared care percentage for the child; and

80  Clause 31 of Schedule 1

Repeal the clause, substitute:

31   Sharing family tax benefit (shared care percentages)

             (1)  If:

                     (a)  an individual has a shared care percentage for an FTB child of the individual; and

                     (b)  the child is the individual's only FTB child;

the individual's standard rate is the individual's shared care percentage of the standard rate that would otherwise apply.

             (2)  If:

                     (a)  an individual has a shared care percentage for an FTB child of the individual; and

                     (b)  the child is not the individual's only FTB child;

the individual's standard rate is to be worked out as follows:

                     (c)  for each of the individual's FTB children for whom the individual does not have a shared care percentage, work out the rate that would be the individual's standard rate under clause 30 if that child were the individual's only FTB child;

                     (d)  for each of the individual's FTB children for whom the individual has a shared care percentage, work out the rate that would be the individual's standard rate under clause 30 if:

                              (i)  that child were the individual's only FTB child; and

                             (ii)  subclause (1) of this clause applied to the child;

                     (e)  the individual's standard rate is the highest of the rates obtained under paragraphs (c) and (d).

81  Subclause 31A(1) of Schedule 1

Repeal the subclause, substitute:

             (1)  The amount of the FTB Part B supplement to be added in working out an individual's Part B rate under clause 29 or 29A is:

                     (a)  if the individual has one FTB child, or more than one FTB child, and the individual does not have a shared care percentage for that child, or for at least one of those children--the FTB (B) gross supplement amount; or

                     (b)  if the individual has only one FTB child and the individual has a shared care percentage for the child--the shared care percentage of the FTB (B) gross supplement amount; or

                     (c)  if the individual has more than one FTB child and the individual has a shared care percentage for each of those children--the highest of those percentages of the FTB (B) gross supplement amount.

82  Clause 38 of Schedule 1

Repeal the clause, substitute:

38   Sharing multiple birth allowance (determinations under section 59A)

                   If the Secretary has made a determination under section 59A in respect of an FTB child of the individual, multiple birth allowance under this Division is to be dealt with in accordance with the determination.

83  Paragraph 38A(2)(a) of Schedule 1

Repeal the paragraph, substitute:

                     (a)  if the individual has a shared care percentage for the FTB child--the individual's shared care percentage of the FTB gross supplement amount; or

84  After Division 2A of Part 5 of Schedule 1

Insert:

Division 2B -- Rent assistance

Subdivision A -- Rent assistance

38B   Rent assistance children

             (1)  An individual's eligibility for, and rate of, rent assistance is affected by whether an FTB child, or a regular care child, of the individual is also a rent assistance child of the individual.

             (2)  An FTB child of an individual is a rent assistance child of the individual if the FTB child rate for the child:

                     (a)  exceeds the base FTB child rate (see clause 8); or

                     (b)  would exceed the base FTB child rate but for clause 11.

             (3)  A regular care child of an individual is a rent assistance child of the individual if:

                     (a)  the regular care child is under 16 years of age; and

                     (b)  the regular care child is not an absent overseas regular care child.

38C   Eligibility for rent assistance

             (1)  An amount by way of rent assistance for a period is to be added in working out an individual's maximum rate if:

                     (a)  the individual has at least one rent assistance child; and

                     (b)  the individual's claim for family tax benefit is not a claim to which subclause (2) applies; and

                    (ba)  neither the individual nor the individual's partner is receiving payments of incentive allowance under clause 36 of Schedule 1A to the Social Security Act 1991 ; and

                     (c)  the individual is not an ineligible homeowner; and

                     (d)  the individual is not an aged care resident; and

                     (e)  the individual pays, or is liable to pay, rent (other than Government rent); and

                      (f)  if the individual has at least one FTB child and is not a relevant shared carer--the rent is payable at a rate of more than:

                              (i)  if the individual is not a member of a couple--$3,073.30 per year; or

                             (ii)  if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple--$4,547.90 per year; or

                            (iii)  if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple--$3,073.30 per year; or

                            (iv)  if the individual is a member of a temporarily separated couple--$3,073.30 per year; and

                    (fa)  if the individual is a relevant shared carer, or has only one or more regular care children (but no FTB children)--the rent is payable at a rate of more than:

                              (i)  if the individual is not a member of a couple--$2,332.35 per year; or

                             (ii)  if the individual is a member of a couple but is not partnered (partner in gaol) or a member of an illness separated couple, a respite care couple or a temporarily separated couple--$3,806.95 per year; or

                            (iii)  if the individual is partnered (partner in gaol) or is a member of an illness separated couple or a respite care couple--$2,332.35 per year; or

                            (iv)  if the individual is a member of a temporarily separated couple--$2,332.35 per year; and

                     (g)  if the individual is outside Australia:

                              (i)  the person was paying rent (other than Government rent) for accommodation in Australia immediately before the individual left Australia; and

                             (ii)  the person continues to pay rent for the same accommodation while outside Australia.

             (2)  This subclause applies to an individual's claim for family tax benefit if:

                     (a)  the claim is for family tax benefit for a past period that occurs in the first or second income year before the one in which the claim is made; and

                     (b)  when the claim is made the individual:

                              (i)  is eligible for family tax benefit; and

                             (ii)  is not prevented by section 9 of the A New Tax System (Family Assistance) (Administration) Act 1999 from making an effective claim for payment of family tax benefit by instalment; and

                     (c)  the claim is not accompanied by a claim for family tax benefit by instalment.

38D   Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer

                   The rate of rent assistance payable to an individual who has at least one FTB child and who is not a relevant shared carer is worked out using the following table. Work out the individual's family situation and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual's rate of rent assistance but only up to the individual's maximum rent assistance rate. The individual's maximum rent assistance rate is Rate B, worked out using column 3.

38E   Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children

                   The rate of rent assistance payable to an individual who is a relevant shared carer, or who has only one or more regular care children (but no FTB children), is the higher of:

                     (a)  the rate of rent assistance that would be payable to that individual if that individual's rate were worked out using clause 38D; and

                     (b)  the rate of rent assistance worked out using the following table.

In working out rent assistance, work out the individual's family situation using column 1 and calculate Rate A for the individual using the corresponding formula in column 2. This will be the individual's rate of rent assistance in accordance with the table but only up to Rate B specified in column 3.

38F   Annual rent

                   Annual rent in the tables in clauses 38D and 38E is the annual rate of rent paid or payable by the individual whose rate is being calculated.

38G   Rent paid by a member of a couple

                   If an individual is a member of a couple and is living with his or her partner in their home, any rent paid or payable by the partner is to be treated as paid or payable by the individual.

38H   Rent paid by a member of an illness separated, respite care or temporarily separated couple

                   If an individual is a member of an illness separated, respite care or temporarily separated couple, any rent that the individual's partner pays or is liable to pay in respect of the premises occupied by the individual is to be treated as paid or payable by the individual.

Subdivision B -- Offsetting for duplicate rent assistance

38J   Offsetting for duplicate rent assistance under family assistance and social security law

When this clause applies

             (1)  This clause applies if:

                     (a)  a decision (the social security decision ) was made that rent assistance was to be included when calculating an individual's, or an individual's eligible partner's, rate of social security payment for a day; and

                     (b)  when the social security decision was made, no decision (the family assistance decision ) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual's Part A rate of family tax benefit for that day had been made; and

                     (c)  after the social security decision was made, the family assistance decision was made; and

                     (d)  the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.

Note:          For the definition of eligible partner see subclause (5).

Part A rate to be reduced

             (2)  The individual's Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision) is to be reduced:

                     (a)  first, by the individual's annual social security RA amount for that day (see subclause (3)); and

                     (b)  then, by the individual's eligible partner's annual social security RA amount for that day (see subclause (4)).

However, it is not to be reduced to less than:

                     (c)  if it has been calculated for the first time under clause 3 or 28A because of the making of the family assistance decision--nil; and

                     (d)  if it has been recalculated under clause 3 or 28A because of the making of the family assistance decision--the Part A rate as it was immediately before the recalculation.

             (3)  The individual's annual social security RA amount for that day is the amount worked out as follows:

             (4)  The individual's eligible partner's annual social security RA amount for that day is the amount worked out as follows:

             (5)  For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple, a respite care couple or a temporarily separated couple).

38K   Offsetting for duplicate rent assistance under family assistance and veterans' entitlements law

When this clause applies

             (1)  This clause applies if:

                     (a)  a decision (the veterans' entitlements decision ) was made that rent assistance was to be included when calculating an individual's, or an individual's eligible partner's, rate of service pension or income support supplement for a day; and

                     (b)  when the veterans' entitlements decision was made, no decision (the family assistance decision ) to make a determination that includes, or to vary a determination to include, rent assistance when calculating the individual's Part A rate of family tax benefit for that day had been made; and

                     (c)  after the veterans' entitlements decision was made, the family assistance decision was made; and

                     (d)  the day mentioned in paragraphs (a) and (b) comes before the day on which the family assistance decision was made.

Note:          For the definition of eligible partner see subclause (5).

Part A rate to be reduced

             (2)  The individual's Part A rate for that day (as calculated or recalculated because of the making of the family assistance decision and as reduced (if at all) under clause 38J) is to be reduced:

                     (a)  first, by the individual's annual veterans' entitlements RA amount for that day (see subclause (3)); and

                     (b)  then, by the individual's eligible partner's annual veterans' entitlements RA amount for that day (see subclause (4)).

However, it is not to be reduced to less than:

                     (c)  if it has been calculated for the first time under clause 3 or 28A because of the making of the family assistance decision--nil; and

                     (d)  if it has been recalculated under clause 3 or 28A because of the making of the family assistance decision--the Part A rate as it was immediately before the recalculation.

             (3)  The individual's annual veterans' entitlements RA amount for that day is the amount worked out as follows:

             (4)  The individual's eligible partner's annual veterans' entitlements RA amount for that day is the amount worked out as follows:

             (5)  For the purposes of this clause, an individual is the eligible partner of another individual if both individuals are members of a couple (other than an illness separated couple or a respite care couple).

Division 2C -- Income test

38L   Application of income test to pension and benefit recipients and their partners

                   If an individual, or an individual's partner, is receiving a social security pension, a social security benefit, a service pension or income support supplement:

                     (a)  the individual's income excess is nil; and

                     (b)  the individual's income tested rate is the same as the individual's maximum rate.

38M   Income test

                   This is how to work out an individual's reduction for adjusted taxable income if clause 38L does not apply to the individual:

38N   Income free area

                   An individual's income free area is $40,000.

85  Paragraph 39(2)(e) of Schedule 1

Omit "the income year that commenced on 1 July 2000 and every succeeding income year", substitute "an income year that commenced on or after 1 July 2000 until 1 July 2007 (inclusive)".

86  After paragraph 39(2)(e) of Schedule 1

Insert:

                    (ea)  the individual's adjusted taxable income for the purposes of this Act (other than Part 4 of this Schedule) for the income year that commenced on 1 July 2008 and every succeeding income year has exceeded the individual's income free area under clause 38N of this Schedule; and

87  Paragraph 39(2)(f) of Schedule 1

Omit "or 3", substitute ", 3 or 3A".

88  Paragraph 39(7)(a) of Schedule 1

Omit "or 3", substitute ", 3 or 3A".

89  Clause 2 of Schedule 4 (table items 4 and 5)

Repeal the items, substitute:

90  Clause 2 of Schedule 4 (table item 13)

Repeal the item, substitute:

91  Subclause 3(1) of Schedule 4 (table items 4, 5 and 13)

Omit "(A1)", substitute "(A1 and A3)".

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

92  Paragraph 28B(1)(b)

Repeal the paragraph, substitute:

                     (b)  the individual is any of the following:

                              (i)  an FTB child of the claimant;

                             (ii)  a regular care child who is also a rent assistance child of the claimant;

                            (iii)  an individual in respect of whom an approved care organisation is the claimant; and

Note:       The headings to subsections 16(5) and (6) are altered by inserting " or regular care " after " FTB ".

93  Paragraph 28B(2)(b)

Omit "the only FTB child", substitute "the only individual who is either an FTB child, or a regular care child who is a rent assistance child,".

Note:       The heading to subsection 28B(2) is altered by inserting " or regular care " after " FTB ".

94  Paragraph 28B(3)(a)

Omit "the FTB child", substitute "an FTB child, or a regular care child who is also a rent assistance child,".

Note:       The heading to subsection 28B(3) is altered by inserting " or regular care " after " FTB ".

95  Paragraph 28B(3)(b)

After "FTB child", insert ", or regular care child who is also a rent assistance child".

96  Paragraph 30B(1)(b)

After "an FTB child", insert ", or a regular care child who is also a rent assistance child,".

Note:       The heading to section 30B is altered by inserting " or regular care " after " FTB ".

97  Paragraphs 30B(1)(b) and (c)

Omit "the FTB child", substitute "the child".

98  Paragraphs 30B(2)(a) and (b)

Repeal the paragraphs, substitute:

                     (a)  has the effect that the claimant is not entitled to be paid family tax benefit, if the conditions in paragraphs (1)(b) and (c) are met in relation to:

                              (i)  each FTB child of the claimant; and

                             (ii)  each regular care child who is also a rent assistance child of the claimant; or

                     (b)  has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the FTB child or regular care child, if the conditions in paragraphs (1)(b) and (c) are not met in relation to:

                              (i)  each FTB child of the claimant; and

                             (ii)  each regular care child who is also a rent assistance child of the claimant.

99  Paragraph 30B(3)(b)

After "FTB child", insert "or regular care child".

100  Paragraph 32D(1)(c)

Omit "clause 17", substitute "clause 38L".

101  Paragraph 32J(1)(b)

After "FTB child", insert ", or regular care child,".

102  Paragraph 32K(1)(d)

After "FTB child", insert ", or a regular care child who is also a rent assistance child,".

103  Paragraph 32P(1)(b)

Omit "clause 17", substitute "clause 38L".

104  Paragraph 32P(1)(d)

After "FTB child", insert ", or a regular care child who is also a rent assistance child,".

105  After paragraph 33(1)(aa)

Insert:

                    (ab)  the individual has at least one FTB child; and

106  Subparagraphs 71E(1)(a)(i) and (2)(a)(i)

After "FTB child", insert ", or a regular care child,".

107  Subsection 228(3)

After "one FTB child", insert ", or one regular care child who is also a rent assistance child,".

108  Paragraph 228(3)(b)

Omit "not an FTB child", substitute "neither an FTB child, nor a regular care child,".

109  Paragraph 228(4)(a)

After "FTB child", insert ", and each regular care child who is also a rent assistance child,".

Child Support (Registration and Collection) Act 1988

110  Paragraph 72AB(1)(b)

Repeal the paragraph, substitute:

                     (b)  the child, or at least one of the children, for whom the person is eligible for family tax benefit is a designated child support child of the person and:

                              (i)  an FTB child; or

                             (ii)  a regular care child who is also a rent assistance child.

111  Subsection 72AB(2)

Omit "An FTB", substitute "A".

112  Subsection 72AB(5)

Insert:

"regular care child" has the same meaning as in the Family Assistance Act.

113  Subsection 72AB(5)

Insert:

"rent assistance child" has the same meaning as in the Family Assistance Act.

Social Security Act 1991

114  Subsection 6A(1) (after paragraph (b) of the second and third definitions of dependant )

Insert:

                 or (c)  a regular care child;

115  Subsection 6A(2)

After "FTB child" (first occurring), insert ", or a regular care child,".

116  Paragraph 6A(2)(a)

After "FTB child", insert ", or a regular care child, (as the case requires)".

117  Subsection 6A(3)

Repeal the subsection.

118  Subsection 23(1) (definition of maximum Part A rate of family tax benefit )

After "clause 3", insert "or 28A".

119  Subsection 23(1)

Insert:

"regular care child" has the meaning given by subsection 3(1) of the Family Assistance Act.

120  Subsection 23(1)

Insert:

"rent assistance child" has the meaning given by subsection 3(1) of the Family Assistance Act.

121  Paragraphs 992J(1)(c) and 992K(1)(c)

After "FTB child", insert ", or a regular care child,".

122  Subsection 1010(1)

Omit "subsections (2) and (3)", substitute "subsections (1A) to (3A)".

123  After subsection 1010(1)

Insert:

          (1A)  If a person who is qualified for double orphan pension for a child has, under section 59 of the Family Assistance Act, a shared care percentage for the child, the rate of double orphan pension under subsection (1) is the person's shared care percentage of the rate of double orphan pension that would otherwise apply under that subsection to the child.

124  Subsections 1010(2) and (3)

Repeal the subsections, substitute:

Children who became double orphans before 1 July 2000

             (2)  If:

                     (a)  a child became a double orphan before 1 July 2000; and

                     (b)  the person who is qualified for double orphan pension for the child does not, under section 59 of the Family Assistance Act, have a shared care percentage for the child; and

                     (c)  the current family tax benefit rate in respect of the child is less than the prior family allowance rate in respect of the child;

then the rate calculated under subsection (1) in relation to the child is increased by an amount equal to the difference between the prior family allowance rate and the current family tax benefit rate.

          (2A)  If:

                     (a)  a child became a double orphan before 1 July 2000; and

                     (b)  the person who is qualified for double orphan pension for the child has, under section 59 of the Family Assistance Act, a shared care percentage for the child; and

                     (c)  the current family tax benefit rate in respect of the child is less than the shared care percentage of the prior family allowance rate in respect of the child;

then the rate calculated under subsections (1) and (1A) in relation to the child is increased by an amount equal to the difference between:

                     (d)  the person's shared care percentage of the prior family allowance rate; and

                     (e)  the current family tax benefit rate.

Children who become double orphans on or after 1 July 2000

             (3)  If:

                     (a)  a child becomes a double orphan on or after 1 July 2000; and

                     (b)  the person who is qualified for double orphan pension for the child does not, under section 59 of the Family Assistance Act, have a shared care percentage for the child; and

                     (c)  the current family tax benefit rate in respect of the child is less than the prior family tax benefit rate in respect of the child;

then the rate calculated under subsection (1) in relation to the child is increased by an amount equal to the difference between the prior family tax benefit rate and the current family tax benefit rate.

          (3A)  If:

                     (a)  a child becomes a double orphan on or after 1 July 2000; and

                     (b)  the person who is qualified for double orphan pension for the child has, under section 59 of the Family Assistance Act, a shared care percentage for the child; and

                     (c)  the current family tax benefit rate in respect of the child is less than the shared care percentage of the prior family tax benefit rate in respect of the child;

then the rate calculated under subsections (1) and (1A) in relation to the child is increased by an amount equal to the difference between:

                     (d)  the person's shared care percentage of the prior family tax benefit rate; and

                     (e)  the current family tax benefit rate.

125  Paragraph 1061ZK(4)(b)

After "Part 2", insert "or 3A".

126  Paragraph 1061ZK(4)(c)

Omit "Division 4 of Part 2", substitute "Division 2C of Part 5".

127  After subsection 1061ZK(4)

Insert:

          (4A)  This section applies to a person on a day if, on that day:

                     (a)  the person has a regular care child; and

                     (b)  the person is not entitled, under the Family Assistance Administration Act, to be paid family tax benefit by instalment; and

                     (c)  the person's income excess for the purposes of Division 2C of Part 5 of Schedule 1 to the Family Assistance Act is nil.

128  Paragraph 1061ZO(2)(c)

Omit "not an FTB child", substitute "neither an FTB child, nor a regular care child,".

129  Paragraphs 1061ZO(3)(c) and (4)(c)

After "FTB child", insert ", or a regular care child,".

130  Subparagraph 1070D(3)(a)(ii)

Omit "clause 4A", substitute "clause 38J".

131  Subparagraph 1070D(3)(b)(ii)

Omit "clause 4A or 4B", substitute "clause 38J or 38K".

132  Paragraph 1070E(d)

Omit "clause 4A", substitute "clause 38J".

133  Subparagraph 1070F(2)(c)(iv)

Omit "clause 4A", substitute "clause 38J".

134  Subparagraph 1070F(2)(d)(iv)

Omit "clause 4A or 4B", substitute "clause 38J or 38K".

135  Subparagraph 1070F(3)(c)(iv)

Omit "clause 4A", substitute "clause 38J".

136  Subparagraph 1070F(3)(d)(iv)

Omit "clause 4A or 4B", substitute "clause 38J or 38K".

137  Subparagraph 1070G(1)(c)(iv)

Omit "clause 4A", substitute "clause 38J".

138  Subparagraph 1070G(1)(d)(iv)

Omit "clause 4A or 4B", substitute "clause 38J or 38K".

139  Subparagraph 1070H(2)(c)(iv)

Omit "clause 4A", substitute "clause 38J".

140  Subparagraph 1070H(2)(d)(iv)

Omit "clause 4A or 4B", substitute "clause 38J or 38K".

141  Subparagraph 1070J(b)(iv)

Omit "clause 4A", substitute "clause 38J".

142  Subparagraph 1070J(c)(iv)

Omit "clause 4A or 4B", substitute "clause 38J or 38K".

Veterans' Entitlements Act 1986

143  Subparagraph (b)(ii) of point SCH6‑C3A of Schedule 6

Omit "clause 4B", substitute "clause 38K".

144  Subparagraph (b)(ii) of point SCH6‑C3B of Schedule 6

Omit "clause 4A or 4B", substitute "clause 38J or 38K".

Division 2--Application and saving provisions

145  Application

(1)        The amendments to the A New Tax System (Family Assistance) Act 1999 and the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Schedule apply in relation to the 2008‑09 income year and later income years.

(2)        The amounts referred to in clauses 38C, 38D and 38E of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 (as inserted by item 84 of this Schedule) are to be indexed in accordance with Schedule 4 to that Act after 19 September 2006 as if item 84 had commenced on that day.

Note:       Those amounts will first be indexed on 20 September 2006.

(3)        The amount referred to in clause 38N of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 (as inserted by item 84 of this Schedule) is to be indexed in accordance with Schedule 4 to that Act after 30 June 2007 as if item 84 had commenced on that day.

Note:       That amount will first be indexed on 1 July 2007.

146  Saving determinations

If a determination that a child is an FTB child is in force under subsection 42(2), 44(3) or 45(3) of the A New Tax System (Family Assistance) Act 1999 immediately before this item commences, the determination continues in force as if it were a determination that the child is a regular care child made under that subsection, as amended by this Schedule.

147  Saving qualification and rates for double orphan pension

(1)        This item applies if:

                     (a)  immediately before 1 July 2008, a person is receiving a double orphan pension for a young person under the Social Security Act 1991 ; and

                     (b)  on 1 July 2008:

                              (i)  the person would (apart from this item) cease to qualify for a double orphan pension for the young person because of the amendments to the A New Tax System (Family Assistance) Act 1999 made by this Schedule; or

                             (ii)  the rate of the double orphan pension payable to the person for the young person would (apart from this item) be affected by the amendments to the Social Security Act 1991 made by items 122, 123 and 124 of this Schedule.

Continuation of qualification

(2)        If subparagraph (1)(b)(i) applies, then, on and after 1 July 2008, the person continues to qualify for a double orphan pension for the young person, despite the amendments to the A New Tax System (Family Assistance) Act 1999 made by this Schedule.

(3)        However, the person ceases to qualify under subitem (2) for a double orphan pension for the young person if:

                     (a)  the person would cease to qualify for a double orphan pension for the young person under the Social Security Act 1991 for a reason other than because of the amendments to the A New Tax System (Family Assistance) Act 1999 made by this Schedule; or

                     (b)  the rate at which the double orphan pension would be payable to the person for the young person under the Social Security Act 1991 (assuming the person continued to qualify for a double orphan pension for the young person under that Act) becomes equal to or greater than the rate at which the double orphan pension is payable under subitem (4).

Continuation of rate

(4)        On and after 1 July 2008, while the person continues to qualify for a double orphan pension for the young person (whether under subitem (2) or, if subparagraph (1)(b)(ii) applies, under the Social Security Act 1991 ), the double orphan pension is payable to the person for the young person at the lower of the following rates (the saved rate ):

                     (a)  the rate at which the double orphan pension was payable to the person for the young person immediately before 1 July 2008, despite:

                              (i)  the amendments to the Social Security Act 1991 made by items 122, 123 and 124 of this Schedule; and

                             (ii)  section 1190 of that Act (indexation);

                     (b)  if the young person is an FTB child of the person on or after 1 July 2008--the rate that would be payable to the person for the young person under section 1010 of the Social Security Act 1991 as in force immediately before 1 July 2008.

(5)        However, the double orphan pension ceases to be payable to the person for the young person at the saved rate if the rate at which the double orphan pension would otherwise be payable to the person for the young person under the Social Security Act 1991 becomes equal to or greater than the saved rate.

Part 2 -- Maintenance income test

Division 1--Amendments

A New Tax System (Family Assistance) Act 1999

148  Subsection 3(1) (at the end of the definition of capitalised maintenance income )

Add:

Note:          Periodic amount is defined in section 19.

149  Subsection 3(1) (at the end of the definition of maintenance income )

Add:

Note:          This definition is affected by section 19.

150  Clause 7 of Schedule 1 (table heading)

Omit " Standard rates ", substitute " FTB child rates ".

151  Clause 7 of Schedule 1 (table, heading to column 2)

Omit " Standard rate ", substitute " FTB child rate ".

152  After clause 19A of Schedule 1

Insert:

19AA   References to applying for maintenance income

                   A reference in this Division to an individual being, or not being, entitled to apply for maintenance income includes an individual who is, or is not, entitled to so apply under the Child Support (Assessment) Act 1989 or the Family Law Act 1975 .

153  Subclause 20(1) of Schedule 1 (method statement, at the end of step 1)

Add:

154  Clause 22 of Schedule 1

Omit "(other than a child for whom maintenance income is disregarded under step 1 of the method statement in clause 20).", substitute:

, disregarding any child:

                     (a)  for whom maintenance income is disregarded under paragraph (a) of step 1 of the method statement in clause 20; or

                     (b)  in respect of whom neither the individual, nor the individual's partner, is entitled to apply for maintenance income.

155  At the end of Division 5 of Part 2 of Schedule 1

Add:

Subdivision C -- Maintenance income ceiling for Method 1

24F   Subdivision not always to apply

                   This Subdivision does not apply if an individual, and an individual's partner, between them are entitled to apply for maintenance income:

                     (a)  from only one other individual; and

                     (b)  in respect of all of the FTB children of the individual.

24G   Overall method for working out maintenance income ceiling for Method 1

                   For the purposes of paragraph (d) of step 1 of the method statement in clause 20, this is how to work out an individual's maintenance income ceiling for maintenance income received by the individual, or the individual's partner, from another individual (the maintenance payer ) if the individual's Part A rate is worked out using this Part (Method 1):

24H   How to work out an individual's above base standard amount

                   The individual's above base standard amount for the maintenance income is the difference between:

                     (a)  the individual's standard rate under Division 2 of this Part (clauses 7 to 11) for the FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer; and

                     (b)  the individual's standard rate under Division 2 of Part 3 (clauses 26 and 27) for those children (assuming that the individual's Part A rate were calculated under Part 3).

24J   How to work out an individual's RA (rent assistance) amount

                   This is how to work out the individual's RA amount for the maintenance income:

24K   How to work out an individual's MIFA (maintenance income free area) amount

             (1)  If the individual, and the individual's partner, between them are entitled to apply for maintenance income from only one maintenance payer, then the individual's MIFA amount for the maintenance income is the amount of the individual's maintenance income free area.

Apportioning the maintenance income free area

             (2)  If the individual, and the individual's partner, between them are entitled to apply for maintenance income from more than one maintenance payer, the individual's MIFA amount for maintenance income received from a particular maintenance payer is worked out using the following formula:

where:

"individual's no child amount" is the amount worked out using the following formula:

24L   How to work out an individual's maintenance income ceiling

                   The individual's maintenance income ceiling for the maintenance income is worked out using the following formula:

24M   Subdivision not always to apply

                   This Subdivision does not apply if an individual, and an individual's partner, between them are entitled to apply for maintenance income:

                     (a)  from only one other individual; and

                     (b)  in respect of all of the FTB children of the individual.

24N   Overall method for working out maintenance income ceiling for purposes of comparison for Method 2

                   For the purposes of the comparison in step 3 of the method statement in clause 25, this is how to work out an individual's maintenance income ceiling for maintenance income received by the individual, or the individual's partner, from another individual (the maintenance payer ) if the individual's Part A rate is worked out using Part 3 of this Schedule (Method 2):

24P   How to work out an individual's standard amount

                   The individual's standard amount for the maintenance income is the individual's standard rate under Division 2 of this Part (clauses 7 to 11) for the FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer.

24Q   How to work out an individual's LFS (large family supplement) amount

                   This is how to work out the individual's LFS amount for the maintenance income:

24R   How to work out an individual's supplement amount

                   The individual's supplement amount for the maintenance income is the individual's FTB Part A supplement under Division 2A of Part 5 (clause 38A) for the FTB children of the individual in respect of whom the individual, or the individual's partner, is entitled to apply for maintenance income from the maintenance payer.

24S   How to work out an individual's maintenance income ceiling

                   The individual's maintenance income ceiling for the maintenance income is worked out using the following formula:

Division 2--Application provision

157  Application

The amendments made by this Part apply to the 2008‑09 income year and later income years.