A New Tax System (Family Assistance) Act 1999

PART 7 - BACK TO SCHOOL BONUS AND SINGLE INCOME FAMILY BONUS  

Division 1 - Back to school bonus  

Subdivision C - General rules  

SECTION 100   General rules  

100(1)    
If a back to school bonus under Subdivision A in relation to an eligible child (see section 96 ) is paid to an individual, no back to school bonus under Subdivision B can be paid to the eligible child.

100(2)    
If a back to school bonus under Subdivision B is paid to an individual (the recipient ), no back to school bonus under Subdivision A can be paid to another individual in relation to the recipient.


 

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