(1)

This section applies if:

(a)

an individual is eligible for family tax benefit (except under section 33) in respect of one or more FTB children; and

(b)

one of the FTB children dies; and

(c)

in a case where the individual is eligible for family tax benefit in respect of more than one FTB child immediately before the child died—the individual's rate of family tax benefit would decrease as a result of the child's death.

Individual remains eligible for family tax benefit for 14 weeks after the death of the child

(2)

The individual is eligible for family tax benefit, at a rate worked out under section 64, for each day in the period of 14 weeks beginning on the day the child died. This subsection has effect subject to subsection (3) of this section and to section 32.

14 weeks reduced in certain circumstances

(3)

The period for which the individual is eligible for family tax benefit under subsection (2) does not include:

(a)

if the child was undertaking full-time study at the time the child died—any day on which the child would have been aged 25 if the child had not died; or

(b)

in any other case—any day on which the child would have been aged 21 if the child had not died.

Eligibility during the period to which subsection (2) applies is sole eligibility

(4)

Except as mentioned in subsection (2), the individual is not eligible for family tax benefit in respect of any FTB children of the individual during the period to which subsection (2) applies.