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

Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period

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

  (a)   the determination relates to a claim for payment of family tax benefit for a past period; and

  (b)   if section   35C applied in relation to the individual--the maximum interim period for the determination has ended.

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)   If the Secretary revokes the determination, the revocation 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.



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