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
6 At the end of paragraph 35UB(2)(b)
Add:
; or (iv) if the FTB 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 are special circumstances that justify the child not participating in that course, or undertaking that study, during the current education period for the bonus test day.