Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 100

General rules

  (1)   If a back to school bonus under Subdivision A in relation to an eligible child (see section   96) is paid to an individual, no back to school bonus under Subdivision B can be paid to the eligible child.

  (2)   If a back to school bonus under Subdivision B is paid to an individual (the recipient ), no back to school bonus under Subdivision A can be paid to another individual in relation to the recipient.



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