A New Tax System (Family Assistance) Act 1999

PART 7A - ETR PAYMENT  

Division 2 - Other entitlements  

Subdivision B - Entitlement where death occurs  

SECTION 102F   Entitlement where death occurs  

102F(1)    
The Secretary may determine that an individual is entitled to an ETR payment if:

(a) in relation to 8 May 2012, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 33 of this Act because of the death of another individual; and

(b) either:

(i) the other individual was entitled to an amount of ETR payment, but the other individual died before the amount was paid; or

(ii) the Secretary is satisfied that the other individual would have become entitled to an amount of ETR payment if the other individual had not died.

Note:

The amount of the ETR payment for an individual entitled under this section is worked out under section 102G .

102F(2)    
If the Secretary makes a determination under subsection (1), no-one else is, or can become, entitled to an ETR payment because of the death of the other individual.