A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 32 Eligibility for a single amount of family tax benefit if an FTB

Commonwealth Numbered Acts

Eligibility for a single amount of family tax benefit if an FTB child dies

Instalment case

(a): the individual to whom section 31 applies was, immediately before the child concerned died, entitled to be paid family tax benefit by instalment; and
(b): the individual, on any day (the request day ) during the period (the section 31 accrual period ) for which the individual is eligible for family tax benefit under that section, makes a claim, under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 , for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for a single amount of family tax benefit under this subsection;

then:

(c): the individual is eligible for a single amount of family tax benefit worked out under subsection 65(1); and
(d): the period for which the individual is eligible for family tax benefit under subsection 31(2) does not include the lump sum period mentioned in subsection 65(1).

Other cases

(a): the individual to whom section 31 applies was, immediately before the child concerned died, not entitled to be paid family tax benefit by instalment; and
(b): the period of 14 weeks beginning on the day the child died extends over 2 income years;

then:

(c): the individual is eligible for a single amount of family tax benefit for the period falling in the second of those income years worked out under subsection 65(3); and
(d): the period for which the individual is eligible for family tax benefit under subsection 31(2) does not include the period falling in the second of those income years.