CTHIn ForceAct
A New Tax System (Family Assistance) Act 1999
61DDeath of an FTB child
Start here
Get a plain-English read of 61D
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance) Act 1999.
#### 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.