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

37   Paragraphs 35UE(3)(f) and (g)

Repeal the paragraphs, substitute:

(f) on the bonus test day:

(i) the individual is participating in a course of primary education; or

(ii) the individual satisfies the secondary study test within the meaning of section 35UI; or

(iii) the individual is undertaking an eligible activity (see subsection (6)); and

(g) on at least one day in the previous education period for the bonus test day:

(i) the individual participated in a course of primary education; or

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

(iii) the individual undertook an eligible activity (see subsection (6)); and