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

27   Paragraphs 35UE(1)(e) and (f)

Repeal the paragraphs, substitute:

(e) on the bonus test day:

(i) the individual is undertaking full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); or

(ii) the individual is undertaking an eligible activity (see subsection (6)); and

(f) on at least one day in the previous education period for the bonus test day:

(i) the individual undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991); or

(ii) the individual undertook an eligible activity (see subsection (6)); and