Social Security and Other Legislation Amendment (Further 2012 Budget and Other Measures) Act 2012 (154 of 2012)

Schedule 5   Schoolkids bonus

A New Tax System (Family Assistance) Act 1999

24   After subsection 35UD(4)

Insert:

Special benefit

(4A) If an individual (the eligible individual ) is eligible under subsection 35UA(4A) for schoolkids bonus on a bonus test day, each other individual who is covered by paragraphs 35UA(4A)(c), (d) and (e) in relation to the eligible individual for the bonus test day and who:

(a) on at least one day in the previous education period for the bonus test day:

(i) participated in a course of primary education; or

(ii) satisfied the secondary study test within the meaning of section 35UI; or

(iii) undertook an eligible activity within the meaning of subsection 35UA(6); or

(b) on a day in the current education period for the bonus test day:

(i) participated, or will participate, for the first time in a course of primary education; or

(ii) undertook, or will undertake, for the first time any eligible activity within the meaning of subsection 35UA(6);

is an eligible child in relation to the eligible individual for the bonus test day.