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

25   Paragraphs 35UD(5)(a) and (b)

Repeal the paragraphs, substitute:

(a) on at least one day in the previous education period for the bonus test day, undertook primary or secondary education; or

(b) on at least one day during the current education period for the bonus test day, undertook, or will undertake, for the first time primary education;