Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 61D

  (1)   Section   61A or 61B does not apply in relation to an FTB child of an individual if the child dies:

  (a)   for section   61A--before the child turns 5, or any later day determined by the Secretary under subsection   61A(5); or

  (b)   for section   61B--during the grace period in subsection   61B(4); or

  (c)   in any case--during the FTB child rate reduction period in relation to the child.

  (2)   Section   61A or 61B does not apply on and from the day the child dies.