35UGEligibility if death occurs

35UG Eligibility if death occurs

(1) The Secretary may determine that an individual is eligible for schoolkids bonus on a bonus test day if: (a) in relation to the bonus test day, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section 33 of this Act because of the death of another individual; and (b) either: (i) the other individual was eligible for an amount of schoolkids bonus on the bonus test day, but the other individual died before the amount was paid; or (ii) the Secretary is satisfied that the other individual would have become eligible for an amount of schoolkids bonus on the bonus test day if the other individual had not died.

Note: The amount of the schoolkids bonus for an individual eligible under this section is worked out under section 65F.

(2) If the Secretary makes a determination under subsection (1), no‑one else is, or can become, eligible for schoolkids bonus because of the death of the other individual.