Document ID: chunk:federal_register_of_legislation:C2024C00583:section:65:p2
Version: federal_register_of_legislation:C2024C00583
Segment Type: section
Provision Reference: s 65 (pt 2/2)
Character Range: 202127–204126

the child would not have been a senior secondary school child on that day if the child had not died; or
 (b) where the child had not turned 16 when the child died—the child would have been aged 16, and the Secretary is satisfied the child would not have been a senior secondary school child, on that day if the child had not died.

Other cases
 (3) The single amount of family tax benefit an individual is eligible for under subsection 32(2) is worked out:
 (a) by applying the method statement in subsection (1) of this section (disregarding paragraph (c) of step 1, and paragraph (b) of step 2, of the statement) as if a reference to the request day in that statement were a reference to the first day of the second of those income years (see subsection 32(2)); and
 (b) on the assumption that the individual's adjusted taxable income for the period falling in the second of those income years is the same as the individual's adjusted taxable income for the first of those income years.

Additional amount
 (4) If:
 (a) the child who died was an FTB child; and
 (b) that child died before turning 1; and
 (c) an amount of newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual's Part A rate for one or more days;
then the additional amount under this subsection is worked out as follows:

      Method statement
           Step 1. In relation to the days that newborn supplement, in relation to that child, worked out under paragraph 35B(1)(d) of Schedule 1 forms part of the individual's Part A rate, work out the total amount of that newborn supplement for those days.
           Step 2. In relation to those days, work out what would have been the total amount of newborn supplement for that child for those days if that newborn supplement had been worked out under paragraph 35B(1)(a) of Schedule 1.
           Step 3. The additional amount is the step 2 amount less the step 1 amount.

Division 2—Stillborn baby payment