Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 (50 of 2012)

Schedule 2   Schoolkids bonus

Part 2   Application and transitional provisions

21   Transitional - amount of schoolkids bonus

(1) This item applies if:

(a) an eligible child is born after 1 January 1997 and before 1 August 2000; and

(b) on 1 January 2013, the eligible child's usual place of residence is in New South Wales, Victoria, Tasmania, the Australian Capital Territory or the Northern Territory.

(2) This item also applies if:

(a) an eligible child is born after 1 January 1997 and before 1 August 1999; and

(b) on 1 January 2013, the eligible child's usual place of residence is in Queensland, Western Australia or South Australia.

(3) Section 65B of the A New Tax System (Family Assistance) Act 1999 applies in relation to the bonus test day that is 1 January 2013 as if the secondary school amount was the amount applicable under subsection 65B(2) in relation to the bonus test day for the eligible child.