Commonwealth Consolidated Acts

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

    If the Secretary is satisfied that:

  (a)   2 individuals are not members of the same couple ( person A and person B ); and

  (b)   during a period in the past when person A and person B were members of the same couple, they had a qualifying child or children; and

  (c)   but for subsection   57GA(1), person A and person B would both be eligible for single income family supplement for the qualifying child or children for that period;

the Secretary may:

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

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