Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)
Schedule 3 Other amendments
Part 1 Schoolkids bonus
A New Tax System (Family Assistance) Act 1999
10 After paragraph 35UD(1)(a)
Insert:
(aa) if the child has at any time participated in a course of primary education or undertaken full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) - the Secretary is satisfied that there were special circumstances that justified the child not participating in that course, or undertaking that study, during the previous education period for the bonus test day;