Claims for Family Tax Benefit (FTB) for recently separated customers 277-50040000

Policy

Family Assistance Guide, 2.2, FTB Eligibility for Individuals

Family Assistance Guide, 2.1.1, FTB Child & Regular Care Child

Family Assistance Guide, 2.1.2, Australian Residence

Family Assistance Guide, 3.1.1.50, FTB during Absence from Australia

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the ‘Latest’ version.

A New Tax System (Family Assistance) Act 1999

• section 21, When an individual is eligible for family tax benefit in normal circumstances
• section 22, When an individual is an FTB child of another individual
• section 26, Only 1 member of a couple eligible for family tax benefit
• section 23, Effect of FTB child ceasing to be in individual's care without consent
• section 24, Effect of certain absences of FTB child etc.
• section 25 Effect of FTB child being in individual's care for less than 35% of a period