35UBRelevant schoolkids bonus child

35UB Relevant schoolkids bonus child

FTB children aged under 16—basic rule (1) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if the FTB child: (a) is aged under 16 on the bonus test day; and (b) was, under this section, a relevant schoolkids bonus child of the individual for the most recent bonus test day.

Note: Special rules apply in relation to the bonus test day that is 1 January 2013 (see Part 2 of Schedule 2 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012).

FTB children aged under 16—Secretary notified etc. (2) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if: (a) on the bonus test day, the FTB child is aged under 16; and (b) 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: (i) the FTB child participated, or will participate, in a course of primary education on at least one day during the 6‑month period beginning on the bonus test day; or (ii) the FTB child 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 6‑month period beginning on the bonus test day; or (iii) the FTB child undertook, or will undertake, an eligible activity on at least one day during the 6‑month period beginning on the bonus test day. FTB children aged 16 or over (3) An FTB child of an individual is a relevant schoolkids bonus child of the individual for a bonus test day if, on the bonus test day, the FTB child is a senior secondary school child. Eligible activity (4) For the purposes of this section, eligible activity means study, education or an activity of a kind prescribed in a legislative instrument made by the Minister for the purposes of this subsection.