A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 18 Meaning of school child

Commonwealth Numbered Acts

Meaning of school child

(1): A child is a school child for the purposes of this Act if the child is attending primary or secondary school, or is on a break from school (for example, school holidays) and will be attending primary or secondary school after that break.
(2): The Minister may determine that children in a specified class are to be treated as though they were attending primary or secondary school for the purposes of this Act.
(3): The Minister may determine that children in a specified class are to be treated as though they were not attending primary or secondary school for the purposes of this Act.
(4): A determination under subsection (2) or (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .