A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Eligibility for family tax benefit  

Subdivision B - Eligibility of individuals for family tax benefit where death occurs  

SECTION 33   Eligibility for family tax benefit if an eligible individual dies  
Eligibility other than because of the death of an FTB or regular care child

33(1)    

If:

(a) an individual is eligible for an amount (the subject amount ) of family tax benefit (except because of section 31 or 32 applying in relation to the death of an FTB child or a regular care child); and

(b) the individual dies; and

(c) before the individual died, the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); and

(d) another individual makes a claim under that Part for payment of family tax benefit because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and

(e) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;

the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.

Eligibility because of the death of an FTB or regular care child

33(2)    

If:

(a) an individual dies; and

(b) either:

(i) before the individual's death, the individual was eligible for an amount (the subject amount ) of family tax benefit under section 31 or 32 in relation to the death of an FTB child or regular care child, and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); or

(ii) the individual died at the same time as the FTB child or regular care child, and would have been so eligible for the subject amount if the individual had not died; and

(c) another individual makes a claim under that Part for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and

(d) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;

that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.