A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 102H General rules
A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 102H
General rulesMore than one entitlement under this Part
(1) If an ETR payment under Division 1 in relation to an eligible child (see section 102B) is paid to an individual, no ETR payment under Subdivision A of Division 2 can be paid to the eligible child.
(2) If an ETR payment under Division 1 in relation to an eligible child (see section 102B) is paid to an individual, no further ETR payment under that Division in relation to that eligible child can be paid to the individual.
(3) If an ETR payment under Subdivision A of Division 2 is paid to an individual (the recipient ), no ETR payment under Division 1 can be paid to another individual in relation to the recipient.
(4) If an ETR payment under Subdivision A of Division 2 is paid to an individual, no further ETR payment under that Subdivision can be paid to the individual.
Note: Payments under Subdivision B of Division 2 are dealt with in subsection 102F(2).
More than one entitlement under this Part and veterans' entitlements
(5) If an ETR payment under Division 1 of Part VIIH of the Veterans' Entitlements Act 1986 in relation to a child is paid to a person, no ETR payment under this Part can be paid:
(a) to the person in relation to the same child; or
(b) to the child.