Commonwealth Consolidated Acts

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

    An individual has reduced 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 will have, during the care period is less than that extent of care.