A New Tax System (Family Assistance) Act 1999
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Hide history noteAdd together the amounts applicable under this section for each eligible child
88(1)
The amount of the one-off payment to the entitled individual is worked out by adding together the amounts applicable under this section for each eligible child.
Amount is $600 unless another subsection applies
88(2)
Subject to this section, the amount applicable for an eligible child is $600.
Reduced amount if applicable section 16 or 17 rate took account of a subsection 59(1) percentage determination
88(3)
If the applicable section 16 rate, or the applicable section 17 rate, took account of a determination under subsection 59(1) of a particular percentage in relation to an eligible child covered by paragraph 87 (a) or (c), the amount applicable for the eligible child is that percentage of $600.
Reduced amount if applicable section 16 or 17 rate took account of a section 28 percentage determination
88(4)
If the applicable section 16 rate, or the applicable section 17 rate, took account of a determination under section 28 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children) - the amount applicable for the eligible child, or for each of those eligible children, is:
(a) unless paragraph (b) applies - that percentage of $600; or
(b) if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child.
Reduced amount if applicable section 17 rate took account of a section 29 percentage determination
88(5)
If the applicable section 17 rate took account of a determination under section 29 of a particular percentage in relation to one or more FTB children (being an eligible child or eligible children) - the amount applicable for the eligible child, or for each of those eligible children, is:
(a) unless paragraph (b) applies - that percentage of $600; or
(b) if subsection (3) also applies in relation to the eligible child - that percentage of the amount worked out under subsection (3) for the eligible child.
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