A New Tax System (Family Assistance) Act 1999

PART 7A - ETR PAYMENT  

Division 3 - General  

SECTION 102H   General rules  

More than one entitlement under this Part

102H(1)    
If an ETR payment under Division 1 in relation to an eligible child (see section 102B ) is paid to an individual, no ETR payment under Subdivision A of Division 2 can be paid to the eligible child.

102H(2)    
If an ETR payment under Division 1 in relation to an eligible child (see section 102B ) is paid to an individual, no further ETR payment under that Division in relation to that eligible child can be paid to the individual.

102H(3)    
If an ETR payment under Subdivision A of Division 2 is paid to an individual (the recipient ), no ETR payment under Division 1 can be paid to another individual in relation to the recipient.

102H(4)    
If an ETR payment under Subdivision A of Division 2 is paid to an individual, no further ETR payment under that Subdivision can be paid to the individual.

Note:

Payments under Subdivision B of Division 2 are dealt with in subsection 102F(2) .

More than one entitlement under this Part and veterans ' entitlements

102H(5)    
If an ETR payment under Division 1 of Part VIIH of the Veterans ' Entitlements Act 1986 in relation to a child is paid to a person, no ETR payment under this Part can be paid:

(a) to the person in relation to the same child; or

(b) to the child.