Commonwealth Consolidated Acts

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

  (1)   This section applies if a determination of an individual's percentage of care for a child during a care period is made under section   35A or 35B and:

  (a)   section   35C did not apply in relation to the individual; or

  (b)   all of the following apply:

  (i)   section   35C did apply in relation to the individual;

  (ii)   the determination (the later determination ) was made while an earlier determination of the individual's percentage of care for the child was suspended under subsection   35PA(2) or 35QA(2);

  (iii)   the earlier determination is still suspended under that subsection or the earlier determination was revoked under subsection   35PA(4) or 35QA(4);

  (iv)   the later determination has not been revoked; or

  (c)   section   35C did apply in relation to the individual but the determination made under section   35A or 35B determined a single percentage of care for the child for the purposes of subsection   35C(5); or

  (d)   section   35G applied in relation to the individual.

Note:   For when section   35C does not apply, see section   35F.

  (1A)   The percentage of care applies on and from the application day until the day a revocation of the determination takes effect, or the suspension of the earlier determination ceases to have effect (except because the suspension is revoked), under Subdivision E of this Division.

  (2)   If subsection   35A(1) or 35B(1) applies in relation to the determination, the application day is:

  (a)   if:

  (i)   the claim referred to in paragraph   35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and

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

    the day on which the claim referred to in that paragraph is or was made; or

  (b)   otherwise--the first day of the care period.

  (3)   If subsection   35A(2) or 35B(2) applies in relation to the determination, the application day is the first day of the care period that begins after the revocation of the determination referred to in paragraph   35A(2)(a) or 35B(2)(a) takes effect.