Commonwealth: A New Tax System (Family Assistance) Act 1999 (Cth)

A New Tax System (Family Assistance) Act 1999 No. 80, 1999 Compilation No. 121 Compilation date: 14 October 2024 Includes amendments: Act No. 38, 2024 About this compilation This compilation This is a compilation of the A New Tax System (Family Assistance) Act 1999 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part 1—Preliminary 1 Short title 2 Commencement 2A Norfolk Island Part 2—Interpretation Division 1—Definitions 3 Definitions 3AA Meaning of receiving affected by suspension of certain schooling requirement payments 3A An individual may be in the care of 2 or more other individuals at the same time 3B Meaning of paid work and returns to paid work 3C Meaning of studying overseas full‑time Division 2—Immunisation rules 4 Minister's power to make determinations for the purposes of the definition of immunised 6 Immunisation requirements Division 3—Various interpretative provisions 8 Extended meaning of Australian resident—hardship and special circumstances 9 Session of care 10 When a session of care is provided 19 Maintenance income Division 4—Approved care organisations 20 Approval of organisations providing residential care services to young people Part 3—Eligibility for family assistance (other than child care subsidy and additional child care subsidy) Division 1—Eligibility for family tax benefit Subdivision A—Eligibility of individuals for family tax benefit in normal circumstances 21 When an individual is eligible for family tax benefit in normal circumstances 22 When an individual is an FTB child of another individual 22A Exceptions to the operation of section 22 22B Meaning of senior secondary school child 23 Effect of FTB child ceasing to be in individual's care without consent 24 Effect of certain absences of FTB child etc. from Australia 25 Effect of an individual's percentage of care for a child being less than 35% 25A Regular care child for each day in care period 26 Only 1 member of a couple eligible for family tax benefit 27 Extension of meaning of FTB or regular care child in a blended family case 28 Eligibility for family tax benefit of members of a couple in a blended family 29 Eligibility for family tax benefit of separated members of a couple for period before separation Subdivision B—Eligibility of individuals for family tax benefit where death occurs 31 Continued eligibility for family tax benefit if an FTB or regular care child dies 32 Eligibility for a single amount of family tax benefit if an FTB or regular care child dies 33 Eligibility for family tax benefit if an eligible individual dies Subdivision C—Eligibility of approved care organisations for family tax benefit 34 When an approved care organisation is eligible for family tax benefit 35 When an approved care organisation is not eligible for family tax benefit Subdivision D—Determination of percentage of care 35A Determination of percentage of care—child is not in the adult's care 35B Determination of percentage of care—child is in the adult's care 35C Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with 35E Application of section 35C in relation to claims for family tax benefit for a past period 35F Section 35C does not apply in certain circumstances 35FA Meaning of interim period 35G Percentage of care if claim is made for payment of family tax benefit because of the death of a child 35GA When an individual has increased care of a child 35H When an individual has reduced care of a child 35J Working out actual care, and extent of care, of a child 35K Days to which the percentage of care applies if section 35C did not apply in relation to an individual etc. 35L Days to which the percentage of care applies if 2 percentages of care apply under section 35C in relation to an individual 35M Rounding of a percentage of care 35N Guidelines about the making of determinations Subdivision E—Revocation and suspension of determination of percentage of care 35P Determination must be revoked if there is a change to the individual's shared care percentage 35PA Suspension of determination before the end of the maximum interim period if there is a change to the individual's shared care percentage 35Q Secretary may revoke a determination of an individual's percentage of care 35QA Suspension of determination of an individual's percentage of care before the end of the maximum interim period 35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period 35S Guidelines about the revocation of determinations Subdivision F—Percentages of care determined under the child support law 35T Percentages of care determined under the child support law that apply for family assistance purposes 35U Reviews of percentages of care under child support law apply for family assistance purposes Division 2—Eligibility for stillborn baby payment Subdivision A—Eligibility of individuals for stillborn baby payment in normal circumstances 36 When an individual is eligible for stillborn baby payment in normal circumstances 37 Only one individual eligible for stillborn baby payment in respect of a child Subdivision B—Eligibility of individuals for stillborn baby payment where death occurs 38 What happens if an individual eligible for stillborn baby payment dies Division 6—Eligibility for single income family supplement Subdivision A—Eligibility of individuals for single income family supplement in normal circumstances 57G When an individual is eligible for single income family supplement in normal circumstances 57GA Only one member of a couple eligible for single income family supplement 57GB Extension of meaning of qualifying child in a blended family case 57GC Eligibility for single income family supplement of members of a couple in a blended family 57GD Eligibility for single income family supplement of separated members of a couple for period before separation 57GDA Cessation of eligibility Subdivision B—Eligibility of individuals for single income family supplement where death occurs 57GE Continued eligibility for single income family supplement if a qualifying child dies 57GF Eligibility for a single amount of single income family supplement if a qualifying child dies 57GG Eligibility for single income family supplement if an eligible individual dies Division 7—Loss of family assistance for individuals on security grounds 57GH Simplified outline of this Division 57GI Loss of family assistance for individuals on security grounds 57GJ Security notice from Home Affairs Minister 57GK Notice from Foreign Affairs Minister 57GM Copy of security notice to be given to Secretaries 57GN Period security notice is in force 57GNA Annual review of security notice 57GO Revoking a security notice 57GP Notices may contain personal information 57GQ This Division does not apply to child care subsidy or additional child care subsidy 57GR Certain decisions not decisions of officers 57GS Instruments not legislative instruments Part 4—Rate of family assistance (other than child care subsidy and additional child care subsidy) Division 1—Family tax benefit 58 Rate of family tax benefit 58AA Newborn upfront payment of family tax benefit if newborn supplement added into Part A rate 58A Election to receive energy supplements quarterly 59 Shared care percentages where individual is FTB child of more than one person who are not members of the same couple 59A Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple 60 Sharing family tax benefit between members of a couple in a blended family 61 Sharing family tax benefit between separated members of a couple for period before separation 61AA Part A rate of family tax benefit is nil for a day in newly arrived resident's waiting period 61A Reduction in FTB child rate unless health check requirement satisfied 61B Reduction in FTB child rate unless immunisation requirements satisfied 61C Persons still entitled to FTB despite reductions to nil 61D Death of an FTB child 64 Calculation of rate of family tax benefit for death of FTB or regular care child 65 Calculation of single amount for death of FTB or regular care child Division 2—Stillborn baby payment 66 Amount of stillborn baby payment Division 4B—Rate of single income family supplement 84G Rate of single income family supplement 84GA Sharing single income family supplement between members of a couple in a blended family 84GB Sharing single income family supplement between separated members of a couple for period before separation Division 5—Indexation 85 Indexation of amounts Part 4A—Child care subsidy Division 1—Introduction 85AA Simplified outline of this Part 85AB Constitutional basis Division 2—Eligibility for child care subsidy 85BA Eligibility for CCS 85BB Residency requirements Division 3—Eligibility for additional child care subsidy Subdivision A—Eligibility for ACCS (child wellbeing) 85CA Eligibility for ACCS (child wellbeing) 85CB Certification for ACCS (child wellbeing) 85CC Cancellation of certificate by approved provider 85CD Variation and cancellation of certificates by Secretary 85CE Determination for ACCS (child wellbeing) 85CF Variation and revocation of determinations Subdivision B—Eligibility for ACCS (temporary financial hardship) 85CG Eligibility for ACCS (temporary financial hardship) 85CH Determination of temporary financial hardship 85CI Revocation of determinations Subdivision C—Eligibility for ACCS (grandparent) 85CJ Eligibility for ACCS (grandparent) Subdivision D—Eligibility for ACCS (transition to work) 85CK Eligibility for ACCS (transition to work) Division 4—Eligibility in substitution for an individual who has died 85DA Eligibility for child care subsidy or additional child care subsidy in substitution for individual who has died Division 5—Limitations on eligibility for child care subsidy and additional child care subsidy 85EA Only one individual eligible at a time 85EB Only eligible for one kind of ACCS at a time 85EC Only one individual eligible in substitution for individual who has died 85ECA No eligibility for in home care unless certain requirements met 85ED No eligibility for child who is in care of State or Territory or member of prescribed class 85EE Maximum period of eligibility for individual who is absent from Australia Division 6—Amount of child care subsidy and additional child care subsidy 85FA Amount of child care subsidy 85FB Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual 85FC Amount of ACCS (transition to work) 85FD Amount of ACCS (child wellbeing) for an approved provider Division 7—Miscellaneous 85GA Funding agreements 85GB Minister's and Secretary's rules Part 5—One‑off payment to families 86 When is an individual entitled to a one‑off payment to families? 87 In respect of what children is the payment payable? 88 What is the amount of the payment? Part 6—Economic security strategy payment to families Division 1—Entitlements in respect of eligible children 89 When is an individual entitled to an economic security strategy payment to families? 90 In respect of what children is the payment payable? 91 What is the amount of the payment? 92 General rules Division 2—Other entitlements 93 When is an individual entitled to an economic security strategy payment to families? 94 What is the amount of the payment? Part 7—Back to school bonus and single income family bonus Division 1—Back to school bonus Subdivision A—Entitlements in relation to eligible children 95 When is an individual entitled to a back to school bonus? 96 In respect of what children is the bonus payable? 97 What is the amount of the bonus? Subdivision B—Other entitlements 98 When is an individual entitled to a back to school bonus? 99 What is the amount of the bonus? Subdivision C—General rules 100 General rules Division 2—Single income family bonus 101 When is an individual entitled to a single income family bonus? 102 What is the amount of the bonus? Part 7A—ETR payment Division 1—Entitlements in respect of eligible children 102A When is an individual entitled to an ETR payment in respect of a child? 102B In respect of what children is the payment payable? 102C What is the amount of the payment? Division 2—Other entitlements Subdivision A—Entitlement in normal circumstances 102D When is an individual entitled to an ETR payment? 102E What is the amount of the payment? Subdivision B—Entitlement where death occurs 102F Entitlement where death occurs 102G What is the amount of the payment? Division 3—General 102H General rules Part 8—Clean energy advances Division 1—Entitlement to clean energy advances 103 Entitlement in normal circumstances 104 Entitlement where death occurs Division 2—Amount of clean energy advance 105 Amount of advance where entitlement under section 103 106 Clean energy daily rate 107 Amount of advance where entitlement under section 104 Division 3—Top‑up payments of clean energy advance 108 Top‑up payments of clean energy advance Division 4—General rules 109 General rules Part 9—2020 economic support payments Division 1—First 2020 economic support payment 110 When is an individual entitled to a first 2020 economic support payment? 111 What is the amount of the payment? 112 More than one entitlement Division 2—Second 2020 economic support payment 113 When is an individual entitled to a second 2020 economic support payment? 114 What is the amount of the payment? 115 More than one entitlement Division 3—Eligibility for 2020 economic support payment 116 Eligibility for 2020 economic support payment Part 10—Additional economic support payments Division 1—Additional economic support payment 2020 117 When is an individual entitled to an additional economic support payment 2020? 118 What is the amount of the payment? 119 More than one entitlement Division 2—Additional economic support payment 2021 120 When is an individual entitled to an additional economic support payment 2021? 121 What is the amount of the payment? 122 More than one entitlement Division 3—Eligibility 123 Eligibility Schedule 1—Family tax benefit rate calculator Part 1—Overall rate calculation process 1 Overall rate calculation process 2 Higher income free area Part 2—Part A rate (Method 1) Division 1—Overall rate calculation process 3 Method of calculating Part A rate 4 Base rate 5 Family tax benefit advance to individual 6 Components of Part A rates under this Part 6A Energy supplement Division 2—Standard rate 7 Standard rate 8 Base FTB child rate 9 FTB child rate—recipient of other periodic payments 10 Effect of certain maintenance rights 11 Sharing family tax benefit (shared care percentages) Division 5—Maintenance income test Subdivision A—Maintenance income test 19A Extended meaning of receiving maintenance income 19AA References to applying for maintenance income 19B Application of maintenance income test to certain pension and benefit recipients and their partners 20 Effect of maintenance income on family tax benefit rate 20A Annualised amount of maintenance income 20B Working out amounts of child maintenance using notional assessments 20C Working out amounts of child maintenance in relation to lump sum payments 20D Working out amounts of child maintenance for administrative assessments privately collected 21 Maintenance income of members of couple to be added 22 How to calculate an individual's maintenance income free area 23 Only maintenance actually received taken into account in applying clause 22 24 Apportionment of capitalised maintenance income Subdivision B—Maintenance income credit balances 24A Maintenance income credit balances 24B Accruals to a maintenance income credit balance 24C Amount of accrual to a maintenance income credit balance 24D Global maintenance entitlement of an eligible person 24E Depletions from a maintenance income credit balance 24EA Amounts due under notional assessments Subdivision C—Maintenance income ceiling for Method 1 24F Subdivision not always to apply 24G Overall method for working out maintenance income ceiling for Method 1 24H How to work out an individual's above base standard amount 24HA How to work out an individual's above base energy supplement amount 24J How to work out an individual's RA (rent assistance) amount 24K How to work out an individual's MIFA (maintenance income free area) amount 24L How to work out an individual's maintenance income ceiling Subdivision D—Maintenance income ceiling for purposes of comparison for Method 2 24M Subdivision not always to apply 24N Overall method for working out maintenance income ceiling for purposes of comparison for Method 2 24P How to work out an individual's standard amount 24R How to work out an individual's supplement amount 24RA How to work out an individual's energy supplement amount 24S How to work out an individual's maintenance income ceiling Part 3—Part A rate (Method 2) Division 1—Overall rate calculation process 25 Method of calculating Part A rate 25A Family tax benefit advance to individual 25B Components of Part A rates under this Part 25C Energy supplement 25D Working out the Method 2 income and maintenance tested rate Division 2—Standard rate 26 Standard rate 27 Sharing family tax benefit (shared care percentages) Division 3—Income test 28 Income test Part 3A—Part A rate (Method 3) 28A Method of calculating Part A rate Part 4—Part B rate Division 1—Overall rate calculation process Subdivision AA—When Part B rate is nil 28B Adjusted taxable income exceeding $100,000 28C Paid parental leave 28D Member of a couple whose youngest FTB child has turned 13 Subdivision A—General method of calculating Part B rate 29 General method of calculating Part B rate 29AA Energy supplement Subdivision B—Method of calculating Part B rate for those who return to paid work after the birth of a child etc. 29A Method of calculating Part B rate for those who return to paid work after the birth of a child etc. 29B Conditions to be met in respect of an FTB child 29C Conditions to be met in respect of a day 29D Energy supplement Division 2—Standard rate 30 Standard rate 31 Sharing family tax benefit (shared care percentages) Division 2A—FTB Part B supplement 31A Rate of FTB Part B supplement Division 2B—Energy supplement (Part B) 31B Energy supplement (Part B) 31C Sharing family tax benefit (shared care percentages) Division 3—Income test 32 Income test 33 Income free area Part 5—Common provisions Division 1A—Newborn supplement 35A Eligibility for newborn supplement 35B Annualised rate of newborn supplement Division 2—Multiple birth allowance 36 Eligibility for multiple birth allowance 37 Rate of multiple birth allowance 38 Sharing multiple birth allowance (determinations under section 59A) Division 2A—FTB Part A supplement 38A Rate of FTB Part A supplement Division 2AA—Energy supplement (Part A) Subdivision A—Energy supplement (Part A—Method 1) 38AA Energy supplement (Part A—Method 1) 38AB Base FTB energy child amount 38AC FTB energy child amount—recipient of other periodic payments 38AD Effect of certain maintenance rights 38AE Sharing family tax benefit (shared care percentages) Subdivision B—Energy supplement (Part A—Method 2) 38AF Energy supplement (Part A—Method 2) 38AG Sharing family tax benefit (shared care percentages) Division 2B—Rent assistance Subdivision A—Rent assistance 38B Rent assistance children 38C Eligibility for rent assistance 38D Rate of rent assistance payable to individual who has at least one FTB child and who is not a relevant shared carer 38E Rate of rent assistance payable to individual who is a relevant shared carer or who has only one or more regular care children 38F Annual rent 38G Rent paid by a member of a couple 38H Rent paid by a member of an illness separated, respite care or temporarily separated couple Subdivision B—Offsetting for duplicate rent assistance 38J Offsetting for duplicate rent assistance under family assistance and social security law 38K Offsetting for duplicate rent assistance under family assistance and veterans' entitlements law Division 2C—Income test 38L Application of income test to pension and benefit recipients and their partners 38M Income test 38N Income free area Division 3—Certain recipients of pensions under the Veterans' Entitlements Act 39 Rate of benefit for certain recipients of pensions under the Veterans' Entitlements Act Division 4—Reduction for family tax benefit advance 40 Reduction for family tax benefit advance 41 Standard reduction 42 Secretary determines shorter repayment period 43 Part A rate insufficient to cover reduction—single family tax benefit advance 44 Part A rate insufficient to cover reduction—multiple family tax benefit advances 45 Part A rate insufficient to cover reduction—discretion to create FTB advance debt 46 Changing the repayment period—individual requests shorter period 47 Changing the repayment period—individual requests longer period 48 Changing the repayment period—recalculation of amount of unrepaid family tax benefit advance 49 Suspension of repayment period 50 Repayment of family tax benefit advance by another method 51 Recalculation of amount of unrepaid family tax benefit advance Schedule 2—Amounts of child care subsidy and additional child care subsidy Part 1—Amount of child care subsidy 1 Amount of child care subsidy 2 Hourly rate of CCS 3 Applicable percentage—basic case 3A Applicable percentage—other cases 3B Higher rate child 4 Activity‑tested amount of CCS 4A Adjusted activity‑tested amount of CCS Part 2—Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual 5 Amount of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) for an individual 6 Hourly rate of ACCS (child wellbeing), ACCS (temporary financial hardship) or ACCS (grandparent) Part 3—Amount of ACCS (transition to work) 7 Amount of ACCS (transition to work) Part 4—Amount of ACCS (child wellbeing) for an approved provider 8 Amount of ACCS (child wellbeing) for an approved provider 9 Hourly rate of ACCS for a provider 10 Activity‑tested amount of ACCS for an approved provider Part 5—Activity test Division 1—Individual's activity test result 11 Individual's activity test result 12 Recognised activity result 13 Low income result 14 Minister's rules result 15 Child wellbeing result 15A Aboriginal or Torres Strait Islander child result Division 2—Provider's deemed activity test result 16 Provider's deemed activity test result Schedule 3—Adjusted taxable income 1 Adjusted taxable income relevant to family tax benefit, schoolkids bonus and child care subsidy 2 Adjusted taxable income 3 Adjusted taxable income of members of a couple—family tax benefit and schoolkids bonus 3AA Adjusted taxable income of members of a couple—child care subsidy 3A Working out adjusted taxable income in certain cases where individuals cease to be members of a couple 4 Adjusted fringe benefits total 5 Target foreign income 7 Tax free pension or benefit 8 Deductible child maintenance expenditure Schedule 4—Indexation and adjustment of amounts Part 1—Preliminary 1 Analysis of Schedule 2 Indexed and adjusted amounts Part 2—Indexation 3 CPI Indexation Table 3A One‑off 6‑month indexation of FTB gross supplement amount (B) for 2005‑2006 income year 4 Indexation of amounts 5 Indexation factor 6 Rounding off indexed amounts Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to implement A New Tax System by providing assistance to families, and for related purposes Part 1—Preliminary 1 Short title This Act may be cited as the A New Tax System (Family Assistance) Act 1999. 2 Commencement (1) This Act commences, or is taken to have commenced: (a) after all the provisions listed in subsection (2) have commenced; and (b) on the last day on which any of those provisions commenced. (2) These are the provisions: (a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999; (b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999; (c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999; (d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999; (e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999. 2A Norfolk Island This Act extends to Norfolk Island. Part 2—Interpretation Division 1—Definitions 3 Definitions (1) In this Act, unless the contrary intention appears: 2020 economic support payment means: (a) a first 2020 economic support payment; or (b) a second 2020 economic support payment. Aboriginal or Torres Strait Islander child has the meaning given by subclause 15A(3) of Schedule 2. Aboriginal or Torres Strait Islander child result has the meaning given by clause 15A of Schedule 2. Aboriginal or Torres Strait Islander person has the meaning given by subclause 15A(4) of Schedule 2. 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)). additional economic support payment 2020 means a payment to which an individual is entitled under Division 1 of Part 10. additional economic support payment 2021 means a payment to which an individual is entitled under Division 2 of Part 10. 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. applicable percentage has the meaning given by clauses 3 and 3A 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. 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. 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). 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 subsidy or CCS means child care subsidy for which an individual may become eligible under section 85BA. 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. continuous flexible period has the same meaning as in the Paid Parental Leave Act 2010. 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. ETR payment (short for Education Tax Refund payment) means a payment to which an individual is entitled under Part 7A. 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 (d) child care subsidy; or (da) additional child care subsidy; or (e) family tax benefit advance; or (f) single income family supplement. 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 tax benefit means the benefit for which a person is eligible under Division 1 of Part 3 (and includes any amount under section 58AA). first 2020 economic support payment means a payment to which an individual is entitled under Division 1 of Part 9. flexible PPL day has the same meaning as in the Paid Parental Leave Act 2010. Foreign Affairs Minister means the Minister administering the Australian Passports Act 2005. fourth income (other rate) threshold has the meaning given by subclause 3A(6) of Schedule 2. 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 (c) in relation to stillborn baby payment—has the meaning given in Subdivision A of Division 1 of Part 3; and (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. higher rate child has the meaning given by subclause 3B(1) of Schedule 2. 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 Chief Executive Officer of Services Australia. illness separated couple has the same meaning as in the Social Security Act 1991. 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. lower income (base rate) threshold has the meaning given by subclause 3(4) of Schedule 2. lower income (other rate) threshold has the meaning given by subclause 3A(6) of Schedule 2. low income result has the meaning given by clause 13 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. 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. 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. parental leave pay has the same meaning as in the Paid Parental Leave Act 2010. 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. 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%. permanent visa has the same meaning as in the Migration Act 1958. prescribed educational scheme has the same meaning as in the Social Security Act 1991. 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; 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). 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. 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 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. second 2020 economic support payment means a payment to which an individual is entitled under Division 2 of Part 9. 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). second income (other rate) threshold has the meaning given by subclause 3A(6) of Schedule 2. 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 Minister's rules made for the purposes of 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 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 (other rate) threshold has the meaning given by subclause 3A(6) 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 (base rate) threshold has the meaning given by subclause 3(4) of Schedule 2. upper income (other rate) threshold has the meaning given by subclause 3A(6) of Schedule 2. veteran payment means a veteran payment made under an instrument made under section 45SB of the Veterans' Entitlements Act 1986. 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). week, in relation to child care subsidy and additional child care subsidy, has the meaning given in subsection (6). youth allowance means a payment under Part 2.11 of the Social Security Act 1991. (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) 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. (6) A week, for the purposes of child care subsidy and additional child care subsidy, begins on a Monday. (8) 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. (9) 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. 3AA Meaning of receiving affected by suspension of certain schooling requirement payments Scope (1) This section applies for the purposes of a reference in section 85CJ or 85CK of this Act, or clause 1, 28B or 38L of Schedule 1 to this Act, to a person receiving payments (affected schooling requirement payments) covered by subsection (2). (2) The affected schooling requirement payments are the following: (a) a social security pension; (b) a social security benefit; (c) a service pension; (d) income support supplement; (e) a veteran payment. Note: These payments are schooling requirement payments within the meaning of the Social Security (Administration) Act 1999 (see section 124D of that Act). General rule—person taken to receive payment during suspension (3) In this Act, subject to subsections (4) and (5): receiving is taken to include a reference to a person being prevented from receiving an affected schooling requirement payment because the payment is suspended under Part 3C (schooling requirements) of the Social Security (Administration) Act 1999. Note: See also the definition of receiving in subsection 3(1), and subsections 3(8) and (9). Exception—more than 13 weeks continuous suspension (4) Subsection (3) does not apply in relation to the suspension of an affected schooling requirement payment if the payment has been suspended for a continuous period of more than 13 weeks. (5) However, if the period of suspension referred to in subsection (4) started in the income year preceding the income year in which the 13 weeks referred to in that subsection elapsed, that subsection does not apply in relation to the suspension until the start of the later income year. 3A An individual may be in the care of 2 or more other individuals at the same time For the avoidance of doubt, except where express provision is made to the contrary, an individual may be taken, for the purposes of this Act, to be in the care of 2 or more other individuals at the same time. 3B Meaning of paid work and returns to paid work Meaning of paid work (1) Paid work (other than in paragraph 12(2)(a) of Schedule 2) means any work for financial gain or any other reward (whether as an employee, a self‑employed individual or otherwise) that involves a substantial degree of personal exertion on the part of the individual concerned. Note: The ordinary meaning of paid work applies to paragraph 12(2)(a) of Schedule 2. Meaning of returns to paid work (2) An individual returns to paid work during an income year if: (a) the individual is not engaging in paid work during that year; and (b) the individual later engages in paid work for an average of at least 10 hours per week for 4 consecutive weeks that start during that year. (3) An individual returns to paid work during an income year if: (a) the individual is not engaging in paid work during that year; and (b) the individual later engages in paid work during that year, but not for an average of at least 10 hours per week for 4 consecutive weeks that start during that year; and (c) the Secretary is notified in writing that the individual returned to paid work during that year: (i) during the income year following that year and in accordance with subsection (4); or (ii) if a claim is made under the Family Assistance Administration Act for payment of family tax benefit for a past period that occurs in that year and the claim is made during the second income year following that year—in accordance with subsection (5). (4) For the purposes of subparagraph (3)(c)(i), if the individual is a member of a couple at any time, during the income year, before the individual engages in paid work as mentioned in paragraph (3)(b), the Secretary is notified in accordance with this subsection if the Secretary is notified by: (a) if: (i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and (ii) the individual is a member of the same couple at the time of the notification; both members of the couple; and (b) if: (i) both members of the couple are eligible for family tax benefit at any time, during that income year, before the individual engages in paid work (whether the members of the couple are eligible at the same time or at different times); and (ii) the individual is no longer a member of the same couple at the time of the notification; the individual who engages in the paid work; and (c) if at all times, during that income year, before the individual engages in paid work, only one member of the couple is eligible for family tax benefit—the member of the couple who is eligible for family tax benefit. (5) For the purposes of subparagraph (3)(c)(ii), the Secretary is notified in accordance with this subsection if the Secretary is notified in the claim that the individual returned to paid work during that year. 3C Meaning of studying overseas full‑time For the purposes of this Act, studying overseas full‑time has the meaning given by a legislative instrument made by the Minister for the purposes of this section. Division 2—Immunisation rules 4 Minister's power to make determinations for the purposes of the definition of immunised (1) The Minister must, for the purpose of the definition of immunised in section 3, by legislative instrument, determine: (a) one or more standard vaccination schedules for the immunisation of children; and (b) one or more catch up vaccination schedules for the immunisation of children who have not been immunised in accordance with a standard vaccination schedule. (2) Despite subsection 14(2) of the Legislation Act 2003, a determination made for the purposes of subsection (1) of this section may make provision in relation to a matter by applying, adopting or incorporating any matter contained in an instrument or other writing as in force or existing from time to time. 6 Immunisation requirements (1) This section states when the child of an individual (the adult) meets the immunisation requirements for the purposes of determining: (a) whether the adult is eligible for child care subsidy under Division 2 of Part 4A; or (b) whether an approved provider is eligible for ACCS (child wellbeing) for sessions of care provided to the child; or (c) whether the adult's FTB child rate in relation to the child is reduced under subclause 7(2) or (3) or 26(3) or (4) of Schedule 1 (see sections 61A and 61B). Child immunised (2) The child meets the immunisation requirements if the child has been immunised. Medical contraindication, natural immunity and vaccine study (3) The child meets the immunisation requirements if: (a) a general practitioner, a paediatrician, a public health physician, an infectious diseases physician or a clinical immunologist has certified in writing that the immunisation of the child would be medically contraindicated under the specifications set out in the Australian Immunisation Handbook; or (b) a general practitioner, a paediatrician, a public health physician, an infectious diseases physician or a clinical immunologist has certified in writing that the child does not require immunisation because the child has contracted a disease or diseases and as a result has developed a natural immunity; or (c) the child is a participant in a vaccine study approved by a Human Research Ethics Committee registered with the National Health and Medical Research Council. Temporary unavailability of vaccine (4) The child meets the immunisation requirements if: (a) the child has not received a vaccination at a particular age; and (b) the person who occupies, or is acting in, the position of Commonwealth Chief Medical Officer has certified in writing that the vaccine for that vaccination is, or all of the vaccines for that vaccination are, temporarily unavailable; and (c) if that vaccine, or one of those vaccines, had been available, the Secretary is satisfied that the child would have been immunised; and (d) that vaccine has not, or none of those vaccines have, become available. Child vaccinated overseas (5) The child meets the immunisation requirements if: (a) the child has received one or more vaccinations while outside Australia; and (b) a recognised immunisation provider has certified in writing that those vaccinations have provided the child with the same level of immunisation that the child would have acquired if the child had been vaccinated in accordance with a standard vaccination schedule, or a catch up vaccination schedule, determined under section 4; and (c) the child has received, whether in or outside Australia, all the other vaccinations in accordance with a standard vaccination schedule, or a catch up vaccination schedule, determined under section 4. Secretary's decision (6) The child meets the immunisation requirements if the Secretary determines in writing that the child meets the immunisation requirements. (7) In making a determination under subsection (6), the Secretary must comply with any decision‑making principles set out in a legislative instrument made by the Minister for the purposes of this subsection. Requirements for certifications and applications for determinations (8) The following must be made in the form and manner, contain any information, and be accompanied by any documents, required by the Secretary: (a) a certification under paragraph (3)(a) or (b), (4)(b) or (5)(b); (b) an application for a determination under subsection (6). Division 3—Various interpretative provisions 8 Extended meaning of Australian resident—hardship and special circumstances (1) The Secretary may, in accordance with the Minister's rules, determine: (a) that an individual who is not an Australian resident is taken to be an Australian resident for the purposes of Division 2 of Part 4A (eligibility for CCS); and (b) if the determination is for a period—the period in respect of which the person is taken to be an Australian resident. (2) The Secretary may make a determination under subsection (1) if the Secretary is satisfied that: (a) hardship would be caused to the individual if the individual were not treated as an Australian resident for a period or indefinitely; or (b) because of the special circumstances of the particular case, the individual should be treated as an Australian resident for a period or indefinitely. (3) Minister's rules made for the purposes of subsection (1) may prescribe matters to which the Secretary must have regard in making determinations under subsection (1), including time limits for periods referred to in paragraph (1)(b). 9 Session of care (1) The Minister's rules must prescribe what constitutes a session of care for the purposes of this Act. (2) Minister's rules made for the purposes of subsection (1) may also deal with how a session of care that starts on one day and ends on another day is to be treated for the purposes of this Act. 10 When a session of care is provided Basic rule about when a session of care is provided (1) For the purposes of this Act and the Family Assistance Administration Act, a child care service provides a session of care to a child if: (a) the child is enrolled for care by the service and the child attends the session of care or any part of it; or (b) if the child does not attend any part of the session of care—the service is taken to have provided the session of care to the child under subsection (2), (3) or (5). Note: Enrolled is defined in section 200B of the Family Assistance Administration Act. Allowable absences (2) A child care service is taken to have provided a session of care to a child on a day in a financial year if: