2.11.1 SIFS Eligibility Criteria
An individual is eligible for the SIFS in relation to a particular day in a financial year if the following applies:
- the individual was an existing recipient on 30 June 2017 and maintained continuous eligibility from 1 July 2017, and
- the individual has at least one qualifying SIFS child (2.11.2), and
- the individual is an Australian resident (2.1.2), or
- the individual is a special category visa holder residing in Australia (188.8.131.52), and
- the individual is not an absent overseas recipient (184.108.40.206), and
- the main income earner has a taxable income between $68,000 and $150,000, and
- if the individual is a member of a couple (1.1.M.50), or was a member of a couple at any time during the financial year in which they are claiming, then the income of the secondary income earner must be below $18,000.
ACOs are not eligible for SIFS.
Sharing SIFS payments between separated couples for period prior to separation
Where individuals separate and claim SIFS for the period which includes 30 June 2017, SIFS will be split between them according to the percentage determined by the Secretary for FTB purposes (220.127.116.11) and they will be grandfathered for that past period. Both individuals will continue to be eligible for SIFS as long as they continue to meet the SIFS eligibility requirements in their own right from the day after the period they were a couple.
Where individuals separate but do not split SIFS for past period that includes 30 June 2017, only the individual who previously received SIFS will remain eligible for SIFS, as long as they continue to meet the SIFS eligibility requirements. The other individual, however, will not be eligible for SIFS.
Individuals in a blended family who split SIFS on 30 June 2017 will be grandfathered until the first day they do not meet the SIFS eligibility requirements, even if they separate.
Death of an eligible person before payment is made
Another individual becomes eligible for SIFS but the grandfathering status does not transfer, if the individual who was originally eligible on 30 June 2017 dies:
- before being paid SIFS, and
- the other individual claims SIFS because the individual who was originally eligible died, and
- the delegate considers that the other individual should be eligible for the unpaid amount of SIFS.
The other individual must lodge a claim for SIFS. It does not matter if the person who died had not lodged a claim for SIFS.
Act reference: FAAct section 57G When an individual is eligible for SIFS in normal circumstances, section 57GG Eligibility for SIFS if an eligible individual dies