Social Security and Other Legislation Amendment (Further 2012 Budget and Other Measures) Act 2012 (154 of 2012)

Schedule 5   Schoolkids bonus

A New Tax System (Family Assistance) Act 1999

30   Paragraphs 35UE(2)(d) and (e)

Repeal the paragraphs, substitute:

(d) on the bonus test day:

(i) the individual is participating in a course of primary education; or

(ii) the individual is undertaking full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; or

(iii) the individual is undertaking an eligible activity (see subsection (6)); and

(e) on at least one day in the previous education period for the bonus test day:

(i) the individual participated in a course of primary education; or

(ii) the individual undertook full-time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act; or

(iii) the individual undertook an eligible activity (see subsection (6)); and