118ZZVCAmount of ETR payment

118ZZVC Amount of ETR payment

Add together the amounts applicable under this section for each eligible child (1) The amount of ETR payment for a person who is eligible under section 118ZZVA is worked out by adding together the amounts applicable under this section for each eligible child. General rule (2) Subject to this section, the amount applicable for an eligible child is: (a) for an eligible child undertaking primary education on 8 May 2012—$409; and (b) for an eligible child undertaking secondary education on 8 May 2012—$818. Reduced amount for part of education allowance (3) If: (a) section 118ZZVA applies in circumstances where the person was paid a part (the applicable part) of the allowance concerned in relation to an eligible child; and (b) that person or another person was paid another part of the allowance concerned in relation to the eligible child; the amount applicable for the eligible child is worked out as follows:

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where:

relevant amount means:

(a) for an eligible child undertaking primary education on 8 May 2012—$409; and
(b) for an eligible child undertaking secondary education on 8 May 2012—$818.