A New Tax System (Family Assistance) Act 1999
View history note
Hide history noteEach of the following is an eligible child in relation to the entitled individual:
(a) if subsection 102A(1) applies to the entitled individual - each FTB child:
(i) taken into account in determining the rate referred to in paragraph 102A(1)(b) ; and
(ii) to whom paragraph 102A(1)(c) applies; and
(iii) if, on 8 May 2012, an FTB child is at least 16 - who satisfies paragraph 102A(1)(d) ;
(b) if subsection 102A(2) applies to the entitled individual - the other individual, or each other individual, covered by paragraphs 102A(2)(c) , (d) and (e);
(c) if subsection 102A(3) applies to the entitled individual - the student, or each student, covered by paragraphs 102A(3)(a), (c), (d) and (e) ;
(d) if subsection 102A(4) applies to the entitled individual - the other individual, or each other individual, covered by paragraphs 102A(4)(d), (e) and (f).
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