A New Tax System (Family Assistance) Act 1999
PART 4 - RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1 - Family tax benefit
SECTION 61D Death of an FTB child
61D(1)
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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