Commonwealth Consolidated Acts

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

Percentage of care if claim is made for payment of family tax benefit because of the death of a child

  (1)   This section applies in relation to an individual (the adult ) if:

  (a)   the adult, or the partner of the adult, has made a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and

  (b)   the claim relates to a child who has died; and

  (c)   a determination (the earlier determination ) of the adult's percentage of care for the child applied, immediately before the child's death, in relation to a claim by the adult or the partner for payment of family tax benefit by instalment.

  (2)   The Secretary must determine, under section   35A or 35B, the adult's percentage of care for the child to be the percentage of care that applied under the earlier determination immediately before the child's death.


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