Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 35A

Initial determination

  (1)   If:

  (a)   the Secretary is satisfied that an individual (the adult ) has no care of a child but that:

  (i)   the child is an FTB child of the adult under section   23; or

  (ii)   the child would, under subsection   22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period ) under a care arrangement relating to the child; and

  (b)   the adult, or the partner of the adult, makes or has made a claim under Part   3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and

  (c)   the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection   22(2), (3) or (4), an FTB child of the other individual or individuals; and

  (d)   section   35C or 35G applies in relation to the adult;

the Secretary must determine the adult's percentage of care for the child during the care period in accordance with that section.

Determination after revocation

  (2)   If:

  (a)   the Secretary revokes or suspends, under Subdivision E of this Division (except under paragraph   35PA(3)(b) or 35QA(3)(b)), a determination of an individual's (the adult ) percentage of care for a child that was made under this section or section   35B; and

  (b)   the Secretary is satisfied that the adult has no care of the child but that:

  (i)   the child is an FTB child of the adult under section   23; or

  (ii)   the child would, under subsection   22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period ) under a care arrangement relating to the child; and

  (c)   the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection   22(2), (3) or (4), an FTB child of the other individual or individuals; and

  (d)   section   35C or 35G applies in relation to the adult;

the Secretary must determine the adult's percentage of care for the child during the care period in accordance with that section.