Commonwealth Consolidated Acts

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

  (1)   The Secretary may revoke a determination of an individual's percentage of care (the existing percentage of care ) for a child made under section   35A or 35B if:

  (a)   the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual's existing percentage of care for the child; and

  (b)   the Secretary is satisfied that, if the Secretary were to determine, under section   35A or 35B, another percentage to be the individual's percentage of care for the child, the other percentage would not be the same as the individual's existing percentage of care for the child; and

  (c)   sections   35P and 35PA do not apply; and

  (d)   subsection   (2) applies in relation to the individual.

Note:   If the Secretary revokes the determination, the Secretary must make a new determination under section   35A or 35B to replace the revoked determination: see subsection   35A(2) or 35B(2).

  (2)   This subsection applies in relation to an individual if:

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

  (b)   section   35C did apply in relation to the individual but the maximum interim period for the determination has ended; or

  (c)   all of the following apply:

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

  (ii)   the maximum interim period for an earlier determination of the individual's percentage of care for the child has not ended;

  (iii)   an interim period for the earlier determination does not currently apply;

  (iv)   the determination referred to in subsection   (1) was made while the earlier determination was suspended under this Subdivision.

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

  (3)   The revocation of the determination takes effect at the end of:

  (a)   if the change of care day for the individual occurs during an interim period for the determination--the day on which the interim period ends; or

  (b)   otherwise--the day before the change of care day for the individual.