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This topic discusses full-time study for FTB purposes and covers the following:
An individual can be undertaking full-time study as a student in a course in an Australian institution or be studying overseas full-time. Undertaking full-time study has the same meaning under the A New Tax System (Family Assistance) Act 1999 as defined under the Social Security Act 1991.
Studying overseas full-time has the meaning as defined in the Family Tax Benefit (Studying Overseas Full-time) Determination 2011.
Act reference: FAAct section 3(1)-'undertaking full-time study', section 3(1)-'studying overseas full-time', section 3C Meaning of studying overseas full-time
The following table describes the circumstances where a secondary student is regarded as undertaking full-time study or studying overseas full-time.
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If the student is studying an approved course of education or study... |
Then they must be... |
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- at a secondary school, or - at an equivalent level foreign educational institution, or |
- attending full-time, or - undertaking a concessional study load, or - undertaking the required amount of study at the foreign educational institution. |
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- at an Australian institution other than a secondary school, or - by correspondence/distance education at an Australian institution, or |
- enrolled in and studying at least 75% of the normal full-time study load for their course, or - undertaking a concessional study load. |
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for FTB activity test purposes and to determine whether a child is a senior secondary school child, the student is subject to a determination under section 17B(3) of the Family Assistance Act 1999, |
undertaking the number of hours specified in the determination made under section 17B(3) of the Family Assistance Act 1999. |
Full-time study is a set amount of work that is accepted by the school as being full-time for any given period.
An approved course of education or study at an Australian institution has the same meaning as under the Social Security Act 1991 and by extension to those courses determined by the Minister under the Student Assistance Act 1973 to be secondary courses of study.
The following provides more information in relation to certain types of study scenarios:
Full-time study in an approved foreign course of education or study at a foreign educational institution that would assist or allow the child to complete a level of education that is broadly equivalent to an Australian secondary qualification, may qualify as approved overseas full-time study.
Act reference: FAAct section 3(1)-'approved course of education or study', section 3(1)-'studying overseas full-time', section 3C Meaning of studying overseas full-time
SSAct section 541B(5) Meaning of approved course of education or study
Student Assistance Act 1973 refer to section 5D Minister may determine secondary and tertiary courses etc
Student Assistance (Education Institutions and Courses) Determination 2009 No. 2
Family Tax Benefit (Studying Overseas Full-time) Determination 2011
Policy reference: FA Guide 1.1.F.53 FTB activity test, 1.1.S.27 Senior secondary school child (FTB), 2.1.1.10 FTB child
Full-time tertiary study is only relevant to determining whether a 21 year old child satisfies the full-time study requirement and is an FTB child. A 21 year old can be either a secondary or tertiary student.
For the purposes of FTB full-time tertiary study is usually defined as at least 3/4 (75%) of the standard full-time load in an approved course of education or study at an Australian institution. This differs depending on whether the courses attract a HECS fee.
For a HECS course, a full-time load is measured against the standard student study load for the course. A student is considered full-time for the period that they have a HECS loading of 0.375 for a semester.
The following table explains when a student is considered full-time in a non-HECS course:
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A student is considered full-time if... |
Example |
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- the institution classifies their course as full-time, and - they are doing at least 3/4(75%) of the full-time load, or |
- |
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they are undertaking an amount of study equivalent to at least 3/4 (75%) of the average amount that a person would have to undertake in order to complete the course in the minimum time, or |
Sue is studying a 2-year course that requires 1600 hours of study. The institution does not specify how the course would typically be completed, so her workload is measured against the average workload needed to complete the course. On a semester basis, the normal full-time workload for each semester is 400 hours. Sue is enrolled to do more than 300 hours, and is therefore considered full-time. |
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- neither of the above apply, and - they undertake at least 20 hours face-to-face study in a week. |
Tom is normally required to attend appointments with course supervisors for 5 hours a week, in addition to 15 hours of lectures. This time would qualify him as a full-time student. |
Formal, regular consultation with supervisors can be included in the measure of face-to-face contact if it is a normal requirement of the course. Non-class work is not included in measuring workload.
Examples: Home work and revision assignments.
Students undertaking competency-based training/open learning courses will have varied weekly study hours. In this case, the institution is best placed to determine the workload that a student is undertaking during a period.
A student may also be considered to be studying full-time if they are undertaking the required amount of study in an approved course at an equivalent level foreign educational institution as outlined in section 4 of the Family Tax Benefit (Studying Overseas Full-time) Determination 2011.
Act reference: SSAct section 541B Undertaking full-time study, section 569E Normal amount of full-time study, section 1061PF Normal amount of full-time study, section 1061PF(2) Without limiting subsection (1), the normal amount of full-time study...contact hours...
If the child is intending to continue studies then it should be presumed they continue to be a student for FTB purposes. If they later find out they do not get into their intended course of study, or they decide not to continue their study, then they cease to be a student for FTB purposes from the date they find out or decide they will not be starting study in first semester of the calendar year in question.
If FTB is cancelled at the end of the calendar year on advice that the child will not be continuing full-time study in the next calendar year but they do end up continuing study in semester 1, then their eligibility for FTB during the holiday period should be restored on the basis that the actual circumstances have turned out differently from the anticipated circumstances and in this situation the child should not be treated differently from those children who intended to continue their studies.
Where a child has not been in full-time study for a period of time and the parent or carer of the child advises that the child intends to resume full-time study, eligibility can only commence from the date the child actually recommences full-time study. This policy applies whether the parent or carer is a new claimant or a person whose eligibility was previously cancelled.
Under section 105 of the A New Tax System (Family Assistance) (Administration) Act 1999 the Secretary may initiate a review of a previous decision if it is felt there are sufficient grounds to do so. The decision to not pay FTB can therefore be varied from the appropriate date and the individual can be paid their arrears entitlement.
Act reference: FA(Admin)Act section 31 Variation of instalment entitlement determination to reflect changes in eligibility, section 105 Secretary may review certain decisions on own initiative
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Last reviewed: 3 January 2012
