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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 25A
Regular care child for each day in care period
If an individual's percentage of care for a child during a
care period is at least 14% but less than 35%, the child is taken to be a
regular care child of that individual for the purposes of this Act on each day
in that period, whether or not the child was in that individual's care on
that day.
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