A New Tax System (Family Assistance) Act 1999
PART 4
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RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
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Family tax benefit
SECTION 64
64
Calculation of rate of family tax benefit for death of FTB or regular care child
The rate of family tax benefit for each day in the period to which subsection 31(2) applies is worked out:
(a) by applying the Rate Calculator in Schedule 1 on the assumption that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual during that period; and
(b) by having regard to the actual circumstances during that period of any other child who is, from time to time, an FTB child, or a regular care child, of the individual.
View history note
Hide history noteThe rate of family tax benefit for each day in the period to which subsection 31(2) applies is worked out:
(a) by applying the Rate Calculator in Schedule 1 on the assumption that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual during that period; and
(b) by having regard to the actual circumstances during that period of any other child who is, from time to time, an FTB child, or a regular care child, of the individual.
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