A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Eligibility for family tax benefit  

Subdivision B - Eligibility of individuals for family tax benefit where death occurs  

SECTION 32   Eligibility for a single amount of family tax benefit if an FTB or regular care child dies  
Instalment case

32(1)    
If:

(a) the individual to whom section 31 applies was, immediately before the child concerned died, entitled to be paid family tax benefit by instalment; and

(b) the individual, on any day (the request day ) during the period (the section 31 accrual period ) for which the individual is eligible for family tax benefit under that section, makes a claim, under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 , for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for a single amount of family tax benefit under this subsection;

then:

(c) the individual is eligible for a single amount of family tax benefit worked out under subsection 65(1) ; and

(d) the period for which the individual is eligible for family tax benefit under subsection 31(2) does not include the lump sum period mentioned in subsection 65(1) .

Other cases

32(2)    
If:

(a) the individual to whom section 31 applies was, immediately before the child concerned died, not entitled to be paid family tax benefit by instalment; and

(b) apart from this subsection, the period for which the individual is eligible for family tax benefit under subsection 31(2) extends over 2 income years;

then:

(c) the individual is eligible for a single amount of family tax benefit for the period falling in the second of those income years worked out under subsection 65(3) ; and

(d) the period for which the individual is eligible for family tax benefit under subsection 31(2) does not include the period falling in the second of those income years.