the other individual is eligible for the subject amount and no-one else is, or can become, eligible for or entitled to be paid that amount.

Eligibility because of the death of an FTB child

(2)

If:

(a)

an individual dies; and

(b)

either:

(i)

before the individual's death, the individual was eligible for an amount (the subject amount ) of family tax benefit under section 31 or 32 in relation to the death of an FTB child and the subject amount had not been paid to the individual (whether or not a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 had been made); or

(ii)

the individual died at the same time as the FTB child and would have been so eligible for the subject amount if the individual had not died; and

(c)

another individual makes a claim under that Part for payment of family tax benefit because of the death of a person, stating that the individual wishes to become eligible for the subject amount; and

(d)

the Secretary considers that the other individual ought to be eligible for the subject amount;