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This section covers eligibility requirements relating to an FTB child and a regular care child. The first topic outlines the situations when a child may be an FTB child and subsequent topics expand on each of those situations.
While in most cases a child considered to be an FTB child under the A New Tax System (Family Assistance) Act 1999 will also be a dependent child under the Social Security Act 1991, there are some cases where this will not be true. The following table summarises the main differences.
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To be an FTB child |
To be a dependent child |
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A child must be under the age of 20 years. |
A child must be under the age of 22 years. |
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A child aged 16 to 19 years must satisfy or be exempt from the FTB activity test (1.1.F.53). |
A child aged 16 to 21 years must be in full-time study. |
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The child's ATI cannot exceed the cut-out amount (1.1.C.80). If the child has a partner, the partner's ATI is included in the child's income. The cut-out amount does not apply to children aged 5 to 19 in full-time primary or secondary study. |
The child's income (using the definition of income defined in the Social Security Act 1991) cannot exceed the personal income limit. For a child under 16 years, this is a weekly amount. For a child 16 years and over, this is income in a financial year. |
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A child aged 16 or over cannot be receiving a Prescribed Education Scheme Payment (1.1.P.100). |
A child aged 16 or over can be receiving a Prescribed Education Scheme Payment. |
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Where care of the child is shared between 2 or more individuals, the child must be in the individual's care for at least 35% of the time. |
Where care of the child is shared between 2 or more individuals there is no minimum percentage of care. |
Act reference: FAAct section 22 When an individual is an FTB child of another individual, section 22A Exceptions to the operation of section 22, section 25 Effect of an individual's percentage of care for a child being less than 35%, section 17B FTB activity test
SSAct section 5(2) to (8A) Dependent child-under 16
This section contains the following topics:
2.1.1.15 Verification of Child's Name & Date of Birth
2.1.1.20 Shared Care & Change of Care Summary
2.1.1.25 Shared Care of an FTB Child
2.1.1.30 Verification of Shared Care Arrangements
2.1.1.40 Number not currently in use
2.1.1.45 Establishing a Pattern of Care
2.1.1.50 Determining Percentage of Care
2.1.1.60 Change of Care of an FTB Child
2.1.1.70 Disputed Care Arrangements
2.1.1.80 Sharing FTB in Blended Families
2.1.1.85 Formal & Informal Care of an FTB Child
2.1.1.90 Abducted, Absent or Missing Child
2.1.1.100 Child at Risk of Harm
2.1.1.110 Death of an FTB or Regular Care Child
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Last reviewed: 2 January 2013
