A New Tax System (Family Assistance) Act 1999

PART 4 - RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

SECTION 61D   Death of an FTB child  

61D(1)    
Section 61A or 61B does not apply in relation to an FTB child of an individual if the child dies:

(a) for section 61A - before the child turns 5, or any later day determined by the Secretary under subsection 61A(5) ; or

(b) for section 61B - during the grace period in subsection 61B(4) ; or

(c) in any case - during the FTB child rate reduction period in relation to the child.

61D(2)    
Section 61A or 61B does not apply on and from the day the child dies.