Bundesgesetz vom 21. Mai 1969, mit dem das Familienlastenausgleichsgesetz 1967 neuerlich geändert wird
Der Nationalrat hat beschlossen:
Artikel I Das Familienlastenausgleichsgesetz 1967, BGBl.
Nr. 376, in der Fassung des Bundesgesetzes BGBl.
Nr. 302/1968, wird abgeändert wie folgt:
§ 4 hat zu lauten:
„§ 4. (1) Personen, die Anspruch auf eine gleichartige ausländische Beihilfe haben, haben keinen Anspruch auf Familienbeihilfe.
(2) Österreichische Staatsbürger, die gemäß
Abs. 1 vom Anspruch auf die Familienbeihilfe ausgeschlossen sind, erhalten eine Ausgleichszahlung,
wenn die Höhe der gleichartigen ausländischen Beihilfe, auf die sie Anspruch haben,
geringer ist, als die Familienbeihilfe, die ihnen nach diesem Bundesgesetz ansonsten zu gewähren wäre.
(3) Die Ausgleichszahlung wird in Höhe des Unterschiedsbetrages zwischen der gleichartigen ausländischen Beihilfe und der Familienbeihilfe,
die nach diesem Bundesgesetz zu gewähren wäre,
geleistet.
(4) Die Ausgleichszahlung ist jährlich nach Ablauf des Kalenderjahres, wenn aber der Anspruch auf die gleichartige ausländische Beihilfe früher erlischt, nach Erlöschen dieses Anspruches über Antrag zu gewähren. Der Antrag ist jeweils bis spätestens 30. Juni des folgenden Kalenderjahres zu stellen.
(5) Die in ausländischer Währung gezahlten gleichartigen ausländischen Beihilfen sind nach den vom Bundesministerium für Finanzen auf Grund des § 5 Abs. 1 des Umsatzsteuergesetzes 1959, BGBl. Nr. 300/1958, in der...
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