A New Tax System (Family Assistance) Act 1999

PART 7A - ETR PAYMENT  

Division 1 - Entitlements in respect of eligible children  

SECTION 102B  

102B   In respect of what children is the payment payable?  

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

(a) if subsection 102A(1) applies to the entitled individual - each FTB child:

(i) taken into account in determining the rate referred to in paragraph 102A(1)(b) ; and

(ii) to whom paragraph 102A(1)(c) applies; and

(iii) if, on 8 May 2012, an FTB child is at least 16 - who satisfies paragraph 102A(1)(d) ;

(b) if subsection 102A(2) applies to the entitled individual - the other individual, or each other individual, covered by paragraphs 102A(2)(c) , (d) and (e);

(c) if subsection 102A(3) applies to the entitled individual - the student, or each student, covered by paragraphs 102A(3)(a), (c), (d) and (e) ;

(d) if subsection 102A(4) applies to the entitled individual - the other individual, or each other individual, covered by paragraphs 102A(4)(d), (e) and (f).