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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 57GF Eligibility for a single amount of single income family supplement if a qualifying child dies

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 57GF

Eligibility for a single amount of single income family supplement if a qualifying child dies

    If, apart from this section, the period for which an individual is eligible for single income family supplement under subsection   57GE(2) extends over 2 income years:

  (a)   the individual is eligible for a single amount of single income family supplement for the period falling in the second of those income years worked out under Division   4B of Part   4 on the assumption that:

  (i)   the individual's taxable income for the period falling in the second of those income years is the same as the individual's taxable income for the first of those income years; and

  (ii)   the individual's partner's taxable income for the period falling in the second of those income years is the same as the individual's partner's taxable income for the first of those income years; and

  (b)   the period for which the individual is eligible for single income family supplement under subsection   57GE(2) does not include the period falling in the second of those income years.