1.1.S.27 Senior secondary school child (FTB)

Summary

This topic defines what is a senior secondary school child for FTB purposes, and covers the following:

  • definition,
  • completion day, and
  • child again becomes a senior secondary school child.

Definition: senior secondary school child

An FTB child aged 16 to 19 years (up to the end of the calendar year in which they turn 19) is a senior secondary school child if the child is either:

  • undertaking full-time study in an approved course of education or study that would, in the Secretary's opinion, assist or allow the child to complete the final year of secondary school or an equivalent level of education, or
  • studying overseas full-time in an approved foreign course of education or study that would assist or allow the child to complete a level of education that is broadly equivalent to an Australian secondary qualification, or
  • exempt from the full-time study requirement for secondary school children (2.1.1.11).

Note: For the purposes of FTB Part B and MBA, a child is a senior secondary school child only up to the end of the calendar year the child turns 18.

'Secondary school' means a school, TAFE college, or any other educational institution, which provides full-time secondary education. A secondary school also includes a school that caters for the needs of children with learning difficulties and provides a form of education that is accepted as a secondary course. A secondary school may also include a registered educational institution in a foreign country.

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 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

Completion day

When an FTB child completes the final year of secondary school or an equivalent level of education, the child is no longer a senior secondary school child. However, the exception to this rule is where a child completes the final year of secondary school or equivalent and returns to repeat the same approved full-time secondary course of education or study at any time in the first term after the end of their last study period. In this situation the child does not cease to be a senior secondary school child (see also 'Child again becomes a senior secondary school child' below).

An FTB child who is completing their final year of study is taken to be a senior secondary school child until:

  • 31 December of that year - if the completion day of the secondary school or equivalent level of education is in November or December, or
  • the end of the period of 28 days beginning on the day after the completion day - if the completion day is before November.

The completion day for the final year of secondary school or an equivalent level of education is worked out in accordance with the following table:

Completion day
Item In this situation: The day is:
1 The child was not required to sit an examination in relation to that final year or that equivalent level of education. The day determined by the secondary school to be the last day of classes for that year or by the provider of that education to be the last day of classes for that level of education (as the case may be).
2 The child was required to sit an examination in relation to that final year or that equivalent level of education. The later of: - the day determined by the secondary school to be the last day of the period of examinations for that final year or by the provider of that education to be the last day of the period of examinations for that level of education (as the case may be), and - the day determined by the secondary school to be the last day of classes for that final year or by the provider of that education to be the last day of classes for that level of education (as the case may be).

Child again becomes a senior secondary school child

A child who ceased being a senior secondary school child because they attained their year 12 or equivalent qualification, may again become a senior secondary school child if:

  • the child is aged 16 to 19 and the calendar year in which the child turns 19 has not ended, and
  • the child repeats the final year of the same approved full-time secondary course of education or study that would, in the Secretary's opinion, assist or allow the child to complete the final year of secondary school or an equivalent level of education and the child goes back to school after the end of the first term following the end of their last study period.

Explanation: The child may wish to improve upon their results achieved when they first completed the course. However, if the child was undertaking a course at certificate level ll or higher after completing their year 12 certificate, this would be considered a post-secondary course and they would not be a senior secondary school child.

Act reference: FAAct section 22B Meaning of senior secondary school child

Policy reference: FA Guide 1.1.F.60 Full-time secondary study (FTB), 2.1.1.11 Full-time Study Requirement

Last reviewed: 3 July 2017