A New Tax System (Family Assistance) Act 1999

Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 4 - RATE OF FAMILY ASSISTANCE

Div 1A repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading.

Div 1A inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.

S 65C repealed by No 96 of 2014, s 3 and Sch 9 item 12, effective 31 December 2016. For saving provisions, see note under Pt 3 Div 1A heading. S 65C formerly read:

SECTION 65C Amount of schoolkids bonus - individuals eligible in relation to education allowance  
Add together the amounts applicable under this section for each eligible child

65C(1)
The amount of schoolkids bonus for an individual who is eligible under subsection 35UA(5) for schoolkids bonus on a bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(5) , an eligible child in relation to the individual for the bonus test day.

Applicable amount

65C(2)
Subject to this section, the amount applicable for a bonus test day for an eligible child is:

(a) if the eligible child is, under subsection 35UD(5) , an eligible child in relation to the individual for the bonus test day because an education allowance under:

(i) section 3.2 of the Veteran ' s Children Education Scheme; or

(ii) section 3.2 of the Military Rehabilitation and Compensation Act Education and Training Scheme;

was paid in respect of the eligible child - the primary school amount; or

(b) otherwise - the secondary school amount.

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History

S 65C(2) amended by No 154 of 2012, s 3 and Sch 5 items 57 and 58, by omitting " most recent " before " bonus test day " in para (a) and substituting " Scheme " for " scheme " in para (a)(ii), effective 17 November 2012.

Reduced amount for part of education allowance

65C(3)
If:

(a) subsection 35UA(5) applies in circumstances where the individual was paid a part (the applicable part ) of the allowance concerned in relation to an eligible child and a bonus test day; and

(b) that individual or another individual was paid another part of the allowance concerned in relation to the eligible child and the bonus test day;

the amount applicable for the bonus test day for the eligible child is worked out as follows:

Amount of applicable part	×	Relevant amount
Amount of allowance concerned

where:

relevant amount
means the amount worked out under subsection (2) for the eligible child for the bonus test day.

S 65C inserted by No 50 of 2012, s 3 and Sch 2 item 10, effective 27 May 2012. For transitional provisions see note under Pt 3 Div 1A heading.