Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 87

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

  (a)   if subsection   86(2) applies to the entitled individual (whether or not subsection   86(3) also applies)--each FTB child taken into account in determining the applicable section   16 rate;

  (b)   if subsection   86(3) applies to the entitled individual (whether or not subsection   86(2) also applies)--the other individual, or each other individual, referred to in paragraph   86(3)(b);

  (c)   if subsection   86(4) applies to the entitled individual--each FTB child taken into account in determining the applicable section   17 rate.