Family Assistance and Other Legislation Amendment Act 2013 (70 of 2013)
Schedule 2B Time periods
Part 1 Amendments
A New Tax System (Family Assistance) Act 1999
12 Subsection 61B(4)
Repeal the subsection, substitute:
Death of the FTB child or eligible individual
(4) Subsections (1), (2) and (3) do not apply if the FTB child, or the individual mentioned in subsection (1) or (2), dies before the end of:
(a) the first income year after the income year in which the FTB child turned 1, 2 or 5 (as the case requires); or
(b) the further period (if any) allowed by the Secretary under paragraph (3)(a).
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