Commonwealth Consolidated Acts

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

    An individual has increased care of a child if:

  (a)   a care arrangement applies in relation to the child; and

  (b)   the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and

  (c)   the Secretary is satisfied that the actual care of the child that the individual has had, or is likely to have, during the care period is more than that extent of care.