A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 6 - Eligibility for single income family supplement  

Subdivision B - Eligibility of individuals for single income family supplement where death occurs  

SECTION 57GG   Eligibility for single income family supplement if an eligible individual dies  

Eligibility other than because of the death of a qualifying child

57GG(1)    
If:

(a) an individual is eligible for an amount (the subject amount ) of single income family supplement (except because of section 57GE or 57GF applying in relation to the death of a qualifying child); and

(b) the individual dies; and

(c) before the individual died, the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the Family Assistance Administration Act had been made); and

(d) another individual makes a claim under that Part for payment of single income family supplement because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and

(e) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;

the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.

Eligibility because of the death of a qualifying child

57GG(2)    
If:

(a) an individual dies; and

(b) either:

(i) before the individual ' s death, the individual was eligible for an amount (the subject amount ) of single income family supplement under section 57GE or 57GF in relation to the death of a qualifying child, and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the Family Assistance Administration Act had been made); or

(ii) the individual died at the same time as the qualifying child, and would have been so eligible for the subject amount if the individual had not died; and

(c) another individual makes a claim under that Part for payment of single income family supplement because of the death of a person, stating that he or she wishes to become eligible for so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died; and

(d) the Secretary considers that the other individual ought to be eligible for that much of the subject amount;

the other individual is eligible for that much of the subject amount and no-one else is, or can become, eligible for or entitled to be paid any of the subject amount.