Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Family Assistance) Act 1999
1 Paragraph 22(6)(a)
Omit "has turned 21 but is aged under 25", substitute "is aged 21".
Note: The heading to subsection 22(6) is altered by omitting " 21 - 24 " and substituting " 21 ".
2 Paragraph 31(3)(a)
Repeal the paragraph, substitute:
(a) if the child was aged 21 and undertaking full - time study when the child died--any day on which the child would have been aged 22 if the child had not died; or
3 Subparagraph 34(1)(a)(iii)
Omit "has turned 21 but is aged under 25", substitute "is aged 21".
4 Paragraph 65(2)(a)
Repeal the paragraph, substitute:
(a) where the child was aged 21 and undertaking full - time study when the child died--the child would have been aged 22 on that day if the child had not died; or
5 Clause 7 of Schedule 1 (table item 5, column 1)
Omit "25", substitute "22".
6 Application provision
(1) The amendments made by this Schedule apply for the purposes of working out whether family tax benefit, and how much family tax benefit, is payable for a day that is on or after 1 January 2012.