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