Family Assistance Legislation Amendment (Early Childhood Education and Care Coronavirus Response and Other Measures) Act 2021 (26 of 2021)

Schedule 1   Amendments

Part 1   Emergencies and disasters

A New Tax System (Family Assistance) Act 1999

1   After subsection 85BA(2)

Insert:

(2A) To avoid doubt, circumstances prescribed by the Minister's rules for the purposes of subparagraph (1)(c)(iii) may include circumstances relating to an emergency or disaster.

Note: Emergency or disaster is defined in subsection 205C(2) of the Family Assistance Administration Act.