13.4.2.1 Date of Effect Rules – change in circumstances
The following date of effect rules for VCES and MRCAETS apply for recipients who notify the Department of a change of event:
Advance Notification
13.4.1.1 Varying payment at age 16
13.3.8.3 Tax withholding for non-Australian residents
Under paragraph 2.6.2 of the Instruments, the Commission may approve payment of an education allowance to a student who is living overseas and not on a formal exchange or scholarship program for less than 12 months if it deems there are ‘exceptional circumstances’.
13.3.8.2 Tax withholding under MRCAETS
Under MRCAETS, students are not required to provide their TFN, however if they do not provide a TFN then the maximum rate of taxation must be withheld from their education allowance.
13.3.8.1 Tax withholding under VCES
Under the VCES, students are requested to provide DVA with their tax file number (TFN) when they turn 16 years of age. A request for a student to provide their TFN must include a date by which the TFN must be provided in order for payment under the VCES to continue.
13.3.9.4 Payments where there is Shared Care of a child/ren
For separated parents who share the care of their child, relevant benefits should be apportioned according to the tapered methodology adopted by the Department of Human Services for Family Tax Benefits payments, see Table below
Custody – Percentage of Care |
13.3.9.3 Homeless students
Fortnightly payment of DVA’s education allowance is to be made directly to the student or to an appropriate person if the Commission considers it unlikely that the student would be capable of managing his or her own finances. An ‘appropriate person’ is defined in paragraph 1.2.1 of the Instruments.
13.3.9.2 Students Living Away From Home
Payment of education allowance for primary or secondary students living away from home shall be made to:
(a) the person who is entitled to be paid family tax benefit under A New Tax System (Family Assistance) (Administration) Act 1999; or
(b) to the institution or person, if any, providing board to the student; or
13.3.9.1 Students Living At Home
Payments to primary students and secondary students under the age of 16 will be made to the person who is entitled to be paid family tax benefit under A New Tax System (Family Assistance) (Administration) Act 1999 (entitled person) and if there is no entitled person - to a person approved by the Commission to receive the payment on the student’s behalf.
13.3.4.4 Establishing a de facto relationship
In forming an opinion as to whether two people are living together in a de facto relationship, section 11A of the VEA (which also applies to MRCA relationships) requires a delegate to have regard to all the circumstances of the relationship, including the following factors:
1. the financial aspects of the relationship,
