Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 87

                   Each of the following is an eligible child in relation to the entitled individual:

                     (a)  if subsection 86(2) applies to the entitled individual (whether or not subsection 86(3) also applies)--each FTB child taken into account in determining the applicable section 16 rate;

                     (b)  if subsection 86(3) applies to the entitled individual (whether or not subsection 86(2) also applies)--the other individual, or each other individual, referred to in paragraph 86(3)(b);

                     (c)  if subsection 86(4) applies to the entitled individual--each FTB child taken into account in determining the applicable section 17 rate.