• Specific Year
    Any

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 104 Entitlement where death occurs

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 104

Entitlement where death occurs

  (1)   The Secretary may determine that an individual is entitled to a clean energy advance if:

  (a)   in relation to any day during the period starting on 1   July 2012 and ending on 30   June 2013, a determination under section   18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section   33 of this Act because of the death of another individual; and

  (b)   either:

  (i)   the Secretary has determined that the other individual was entitled to an amount of a clean energy advance, but the other individual died before the amount was paid; or

  (ii)   the Secretary is satisfied that the other individual would have become entitled to an amount of a clean energy advance if the other individual had not died.

Note:   The amount of the advance is worked out under section   107.

  (2)   If the Secretary makes a determination under subsection   (1), no - one else is, or can become, entitled to a clean energy advance because of the death of the other individual.