Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 102B

    Each of the following is an eligible child in relation to the entitled individual:

  (a)   if subsection   102A(1) applies to the entitled individual--each FTB child:

  (i)   taken into account in determining the rate referred to in paragraph   102A(1)(b); and

  (ii)   to whom paragraph   102A(1)(c) applies; and

  (iii)   if, on 8   May 2012, an FTB child is at least 16--who satisfies paragraph   102A(1)(d);

  (b)   if subsection   102A(2) applies to the entitled individual--the other individual, or each other individual, covered by paragraphs 102A(2)(c), (d) and (e);

  (c)   if subsection   102A(3) applies to the entitled individual--the student, or each student, covered by paragraphs 102A(3)(a), (c), (d) and (e);

  (d)   if subsection   102A(4) applies to the entitled individual--the other individual, or each other individual, covered by paragraphs 102A(4)(d), (e) and (f).