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

56   Subsection 65B(4)

Repeal the subsection, substitute:

(4) For an eligible child under subsection 35UD(1), this subsection applies to the eligible child for the bonus test day if, at any time before the end of the second income year after the income year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:

(a) the eligible child:

(i) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the current education period for the bonus test day; or

(b) the eligible child:

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

Note: For eligible activity , see subsection (7).

(4A) For an eligible child under subsection 35UD(2), this subsection applies to the eligible child for the bonus test day if, 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:

(a) the eligible child:

(i) undertook full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, full-time study in respect of a secondary course (within the meaning of subsection 543A(2AB) of the Social Security Act 1991) on at least one day during the current education period for the bonus test day; or

(b) the eligible child:

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

Note: For eligible activity , see subsection (7).

(4B) For an eligible child under subsection 35UD(4) or (4A), this subsection applies to the eligible child for the bonus test day if, 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:

(a) the eligible child:

(i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or

(ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or

(b) the eligible child:

(i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or

(ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

Note: For eligible activity , see subsection (7).