A New Tax System (Family Assistance) Act 1999
Section 61A or 61B does not apply in relation to an FTB child of an individual if the child dies:
(a) for section 61A - before the child turns 5, or any later day determined by the Secretary under subsection 61A(5) ; or
(b) for section 61B - during the grace period in subsection 61B(4) ; or
(c) in any case - during the FTB child rate reduction period in relation to the child.
61D(2)
Section 61A or 61B does not apply on and from the day the child dies.
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