Social Security and Other Legislation Amendment (Further 2012 Budget and Other Measures) Act 2012 (154 of 2012)

Schedule 5   Schoolkids bonus

A New Tax System (Family Assistance) Act 1999

13   After subsection 35UA(4)

Insert:

Special benefit

(4A) An individual (the eligible individual ) is eligible for schoolkids bonus on a bonus test day if:

(a) an instalment of special benefit under Part 2.15 of the Social Security Act 1991 has been paid to the eligible individual; and

(b) the instalment referred to in paragraph (a) was in respect of a period that included the bonus test day; and

(c) the instalment referred to in paragraph (a) was of another individual who:

(i) on the bonus test day, is aged under 20; and

(ii) if the other individual is aged 19 on the bonus test day - turned 19 during the calendar year in which the bonus test day occurs; and

(d) at any time before the end of the period of 13 weeks beginning on the bonus test day, the Secretary is notified, or otherwise becomes aware, that on at least one day in the current education period for the bonus test day:

(i) the other individual participated, or will participate, in a course of primary education; or

(ii) the other individual satisfied, or will satisfy, the secondary study test within the meaning of section 35UI; or

(iii) the other individual undertook, or will undertake, an eligible activity (see subsection (6)); and

(e) the benefit referred to in paragraph (a) is payable to the other individual in respect of the bonus test day; and

(f) the instalment referred to in paragraph (a) was paid to the eligible individual as payment nominee in accordance with Part 3A of the Social Security (Administration) Act 1999.