A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 100 General rules
A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 100
General rules(1) If a back to school bonus under Subdivision A in relation to an eligible child (see section 96) is paid to an individual, no back to school bonus under Subdivision B can be paid to the eligible child.
(2) If a back to school bonus under Subdivision B is paid to an
individual (the recipient ), no back to school bonus under Subdivision A can
be paid to another individual in relation to the recipient.