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A New Tax System (Family Assistance) Act 1999
61DDeath of an FTB child
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61D Death of an FTB child
(1) Section 61A or 61B does not apply in relation to an FTB child of an individual if the child dies: (a) for section 61A—before the child turns 5, or any later day determined by the Secretary under subsection 61A(5); or (b) for section 61B—during the grace period in subsection 61B(4); or (c) in any case—during the FTB child rate reduction period in relation to the child. (2) Section 61A or 61B does not apply on and from the day the child dies.