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.

View history note

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.