Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 (50 of 2012)
Schedule 2 Schoolkids bonus
Part 2 Application and transitional provisions
20 Application - relevant schoolkids bonus child
Subsection 35UB(1) of the A New Tax System (Family Assistance) Act 1999 applies in relation to the bonus test day that is 1 January 2013 as if the words "was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day" were omitted, and the words "was born after 1 January 1997 and before 1 August 2007" were substituted.