A New Tax System (Family Assistance) Act 1999
PART 3
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ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
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Eligibility for family tax benefit
Subdivision B
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Eligibility of individuals for family tax benefit where death occurs
SECTION 31
Continued eligibility for family tax benefit if an FTB or regular care child dies
31(1)
This section applies if:
(a) an individual is eligible for family tax benefit (except under section 33 ) in respect of one or more FTB children or regular care children; and
(b) one of the children dies; and
(c) in a case where the individual is eligible for family tax benefit in respect of more than one child immediately before the child mentioned in paragraph (1)(b) died - the individual's rate of family tax benefit would decrease as a result of the child's death.
Individual remains eligible for family tax benefit for 14 weeks after the death of the child
31(2)
The individual is eligible for family tax benefit, at a rate worked out under section 64 , for each day in the period of 14 weeks beginning on the day the child died. This subsection has effect subject to subsection (3) of this section and to section 32 .
14 weeks reduced in certain circumstances
31(3)
The period for which the individual is eligible for family tax benefit under subsection (2) does not include:
(a) if the child had turned 16 when the child died - any day on which the Secretary is satisfied the child would not have been a senior secondary school child if the child had not died; or
(b) if the child had not turned 16 when the child died - any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.
(c) (Repealed by No 14 of 2014)
Eligibility during the period to which subsection (2) applies is sole eligibility
31(4)
Except as mentioned in subsection (2), the individual is not eligible for family tax benefit in respect of any FTB children, or regular care children, of the individual during the period to which subsection (2) applies.
View history note
Hide history noteThis section applies if:
(a) an individual is eligible for family tax benefit (except under section 33 ) in respect of one or more FTB children or regular care children; and
(b) one of the children dies; and
(c) in a case where the individual is eligible for family tax benefit in respect of more than one child immediately before the child mentioned in paragraph (1)(b) died - the individual's rate of family tax benefit would decrease as a result of the child's death.
Individual remains eligible for family tax benefit for 14 weeks after the death of the child
31(2)
The individual is eligible for family tax benefit, at a rate worked out under section 64 , for each day in the period of 14 weeks beginning on the day the child died. This subsection has effect subject to subsection (3) of this section and to section 32 .
14 weeks reduced in certain circumstances
31(3)
The period for which the individual is eligible for family tax benefit under subsection (2) does not include:
(a) if the child had turned 16 when the child died - any day on which the Secretary is satisfied the child would not have been a senior secondary school child if the child had not died; or
(b) if the child had not turned 16 when the child died - any day on which the child would have been aged 16, and on which the Secretary is satisfied the child would not have been a senior secondary school child, if the child had not died.
(c) (Repealed by No 14 of 2014)
Eligibility during the period to which subsection (2) applies is sole eligibility
31(4)
Except as mentioned in subsection (2), the individual is not eligible for family tax benefit in respect of any FTB children, or regular care children, of the individual during the period to which subsection (2) applies.
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