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
8 Subsection 61A(3)
Repeal the subsection, substitute:
Death of the FTB child
(3) Subsections (1), (2) and (2A) do not apply if the FTB child dies before the end of:
(a) the first income year after the income year in which the FTB child turned 4; or
(b) the further period (if any) allowed by the Secretary under paragraph (2A)(a).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
