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A New Tax System (Family Assistance) Act 1999
100General rules
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#### 100 General rules
(1) If a back to school bonus under Subdivision A in relation to an eligible child (see section 96) is paid to an individual, no back to school bonus under Subdivision B can be paid to the eligible child.
(2) If a back to school bonus under Subdivision B is paid to an individual (the recipient), no back to school bonus under Subdivision A can be paid to another individual in relation to the recipient.