(1)

If, apart from this section, 2 or more individuals (none of whom are members of the same couple and none of whom are living together) would, at the same time, be eligible for family tax benefit in respect of an FTB child, only one individual is eligible.

(2)

The individual who is eligible is the one determined by the Secretary to be eligible, having regard to the living arrangements for the child.

Subdivision B—Eligibility of individuals for family tax benefit where death occurs