35UHGeneral rules

35UH General rules

(1) If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD) and a bonus test day is paid to an individual, no schoolkids bonus under Subdivision B can be paid to the eligible child in relation to the bonus test day. (2) If schoolkids bonus under Subdivision A in relation to an eligible child (see section 35UD) and a bonus test day is paid to an individual, no further schoolkids bonus under that Subdivision in relation that eligible child can be paid to the individual in relation to the bonus test day. (3) If schoolkids bonus under Subdivision B is paid to an individual (the recipient) in relation to a bonus test day, no schoolkids bonus under Subdivision A can be paid to another individual in relation to the recipient and the bonus test day. (4) If schoolkids bonus under Subdivision B is paid to an individual in relation to a bonus test day, no further schoolkids bonus under that Subdivision can be paid to the individual in relation to the bonus test day. (5) This section does not apply to schoolkids bonus paid to an individual under section 35UG.

Note: Payments under section 35UG are dealt with in subsection 35UG(2).

10 After Division 1 of Part 4

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