A New Tax System (Family Assistance) Act 1999
View history note
Hide history noteMore than one entitlement under this Part
102H(1)
If an ETR payment under Division 1 in relation to an eligible child (see section 102B ) is paid to an individual, no ETR payment under Subdivision A of Division 2 can be paid to the eligible child.
102H(2)
If an ETR payment under Division 1 in relation to an eligible child (see section 102B ) is paid to an individual, no further ETR payment under that Division in relation to that eligible child can be paid to the individual.
102H(3)
If an ETR payment under Subdivision A of Division 2 is paid to an individual (the recipient ), no ETR payment under Division 1 can be paid to another individual in relation to the recipient.
102H(4)
If an ETR payment under Subdivision A of Division 2 is paid to an individual, no further ETR payment under that Subdivision can be paid to the individual.
Note:
Payments under Subdivision B of Division 2 are dealt with in subsection 102F(2) .
More than one entitlement under this Part and veterans ' entitlements
102H(5)
If an ETR payment under Division 1 of Part VIIH of the Veterans ' Entitlements Act 1986 in relation to a child is paid to a person, no ETR payment under this Part can be paid:
(a) to the person in relation to the same child; or
(b) to the child.
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