Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the Secretary is satisfied that:
(a) 2 individuals who are members of the same couple ( person A and person B ) would each be eligible for family tax benefit for 2 or more FTB children during a period but for subsection 26(1); and
(b) at least one of the children is a child of a previous relationship of person A; and
(c) at least one of the other children is:
(i) a child of the relationship between person A and person B; or
(ii) a child of a previous relationship of person B;
the Secretary may:
(d) determine that person A and person B are both eligible for family tax benefit for the children for the period; and
(e) determine person A's and person B's percentage of the family tax benefit for the children.
(2) The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid family tax benefit for the period.
(3) For the purposes of this section:
(a) an FTB child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and
(b) a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and
(c) an FTB child of an individual is an immediate child of the individual if:
(i) the child is the natural child, adopted child or relationship child of the individual; or
(ii) the individual is legally responsible for the child.