Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 57GC

  (1)   If the Secretary is satisfied that:

  (a)   2 individuals who are members of the same couple ( person A and person B ) would each be eligible for single income family supplement in respect of 2 or more qualifying children during a period but for subsection   57GA(1); and

  (b)   at least one of the children is a child of a previous relationship of person A; and

  (c)   at least one of the other children is:

  (i)   a child of the relationship between person A and person B; or

  (ii)   a child of a previous relationship of person B;

the Secretary may:

  (d)   determine that person A and person B are both eligible for single income family supplement for the children for the period; and

  (e)   determine person A's and person B's percentage of the single income family supplement for the children.

  (2)   The Secretary cannot make a determination under subsection   (1) for a past period if person A or person B has been paid single income family supplement for the period.

  (3)   For the purposes of this section:

  (a)   a qualifying child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and

  (b)   a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and

  (c)   a qualifying child of an individual is an immediate child of the individual if:

  (i)   the child is the natural child, adopted child or relationship child of the individual; or

  (ii)   the individual is legally responsible for the child.