Family Assistance and Other Legislation Amendment Act 2011 (52 of 2011)

Schedule 1   Age of FTB child for family tax benefit

A New Tax System (Family Assistance) Act 1999

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


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).