Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 32

Instalment case

  (1)   If:

  (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

  (2)   If:

  (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)   apart from this subsection, the period for which the individual is eligible for family tax benefit under subsection   31(2) 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.