Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 53

             (1)  This Subdivision deals with determination of entitlement if an individual (the claimant ) has made an effective claim for payment of child care benefit by single payment/in substitution because of the death of another individual in respect of a child (the child ).

             (2)  If a claim is not effective, it is taken not to have been made.