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 eligibility criteria for individuals

Family Assistance Guide, 2.1.2, Australian residence and portability

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