Social Security and Other Legislation Amendment (Further 2012 Budget and Other Measures) Act 2012 (154 of 2012)

Schedule 5   Schoolkids bonus

A New Tax System (Family Assistance) Act 1999

17   Paragraph 35UD(1)(b)

Repeal the paragraph, substitute:

(b) on a day in the current education period for the bonus test day:

(i) participated, or will participate, for the first time in a course of primary education; or

(ii) undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UB(4);