Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)

Schedule 2B   Time periods

Part 1   Amendments

A New Tax System (Family Assistance) Act 1999

8   Subsection 61A(3)

Repeal the subsection, substitute:

Death of the FTB child

(3) Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of:

(a) the first income year after the income year in which the FTB child turned 4; or

(b) the further period (if any) allowed by the Secretary under paragraph (2A)(a).