Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006 (146 of 2006)
Schedule 8 Amendments relating to family tax benefit (commencing on 1 July 2008)
Part 1 Regular care children
Division 1 Amendments
A New Tax System (Family Assistance) Act 1999
55 Section 59
Repeal the section, substitute:
59 Shared care percentages where individual is FTB child of more than one person who are not members of the same couple
(1) An individual has a shared care percentage under this section for an FTB child of the individual if the Secretary has determined, under subsection 22(6A), a percentage of the period mentioned in that subsection during which the child was, or will be, in the care of the individual.
Note: The Secretary is taken to have made a determination under subsection 22(6A) in a blended family case (see paragraph 27(2)(b)).
(2) The individual's shared care percentage for the FTB child is the relevant percentage specified in column 2 of the table.
|
Shared care percentages |
||
|
Item |
Column 1 Individual's percentage determined under subsection 22(6A) |
Column 2 Shared care percentage |
|
1 |
35% to less than 48% |
25% plus 2% for each percentage point over 35% |
|
2 |
48% to 52% |
50% |
|
3 |
more than 52% to 65% |
51% plus 2% for each percentage point over 53% |
|
4 |
more than 65% to 100% |
100% |
(3) If the shared care percentages, specified in the table, of all of the individuals of whom the child is an FTB child add to less than 100%, then the Secretary may determine a different whole percentage for one or more of those individuals for the FTB child. Despite subsection (2), the individual's shared care percentage for the child is the percentage so determined for that individual.
59A Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple
(1) If the Secretary is satisfied that:
(a) an individual is an FTB child of an individual ( person A ); and
(b) the FTB child is also an FTB child of one or more other individuals who are not person A's partner; and
(c) the FTB child is one of 3 or more FTB children who were born during the same multiple birth;
the Secretary may determine the manner in which multiple birth allowance under Division 2 of Part 5 of Schedule 1 is to be dealt with.
(2) Without limiting subsection (1), the Secretary may specify that the whole of the multiple birth allowance is to be paid to one of the individuals involved.