Document ID: chunk:federal_register_of_legislation:C2015C00048:clause:3_33:p1
Version: federal_register_of_legislation:C2015C00048
Segment Type: clause
Provision Reference: sch 3 cl 33 (pt 1/2)
Character Range: 93363–96017

33  Subsection 65E(3)
Repeal the subsection, substitute:
 (3) This subsection applies to an individual for the bonus test day if, at any time before the end of the calendar year in which the bonus test day occurs, the Secretary is notified, or otherwise becomes aware, that:
 (a) if the individual is eligible under subsection 35UE(1) for schoolkids bonus on the bonus test day—the individual:
 (i) undertook 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 previous education period for the bonus test day; or
 (ii) 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 current education period for the bonus test day; or
 (b) if the individual is eligible under subsection 35UE(3) for schoolkids bonus on the bonus test day—the individual:
 (i) satisfied the secondary study test within the meaning of section 35UI on at least one day during the previous education period for the bonus test day; or
 (ii) satisfied, or will satisfy, the secondary study test within the meaning of section 35UI on at least one day during the current education period for the bonus test day; or
 (c) in any case—the individual:
 (i) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
 (ii) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.
 (3A) This subsection applies to an individual for the bonus test day if:
 (a) the individual is eligible under subsection 35UE(2) for schoolkids bonus on the bonus test day; and
  (b) the individual:
 (i) undertook full‑time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act on at least one day during the previous education period for the bonus test day; or
 (ii) undertook, or will undertake, full‑time study in respect of a course of education determined, under section 5D of the Student Assistance Act 1973, to be a secondary course for the purposes of that Act on at least one day during the current education period for the bonus test day; or
 (iii) undertook an eligible activity on at least one day during the previous education period for the bonus test day; or
 (iv) undertook, or will undertake, an eligible activity on at least one day during the current education period for the bonus test day.

A New Tax System (Family