65CAmount of schoolkids bonus—individuals eligible in relation to education allowance

65C Amount of schoolkids bonus—individuals eligible in relation to education allowance

Add together the amounts applicable under this section for each eligible child (1) The amount of schoolkids bonus for an individual who is eligible under subsection 35UA(5) for schoolkids bonus on a bonus test day is worked out by adding together the amounts applicable under this section for the bonus test day for each child who is, under subsection 35UD(5), an eligible child in relation to the individual for the bonus test day. Applicable amount (2) Subject to this section, the amount applicable for a bonus test day for an eligible child is: (a) if the eligible child is, under subsection 35UD(5), an eligible child in relation to the individual for the most recent bonus test day because an education allowance under: (i) section 3.2 of the Veteran’s Children Education Scheme; or (ii) section 3.2 of the Military Rehabilitation and Compensation Act Education and Training scheme; was paid in respect of the eligible child—the primary school amount; or (b) otherwise—the secondary school amount. Reduced amount for part of education allowance (3) If: (a) subsection 35UA(5) applies in circumstances where the individual was paid a part (the applicable part) of the allowance concerned in relation to an eligible child and a bonus test day; and (b) that individual or another individual was paid another part of the allowance concerned in relation to the eligible child and the bonus test day; the amount applicable for the bonus test day for the eligible child is worked out as follows:

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where:

relevant amount means the amount worked out under subsection (2) for the eligible child for the bonus test day.