A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Eligibility for family tax benefit  

Subdivision A - Eligibility of individuals for family tax benefit in normal circumstances  

SECTION 25   25   Effect of an individual ' s percentage of care for a child being less than 35%  


If an individual ' s percentage of care for a child during a care period is less than 35%, the child is taken, despite section 22 , not to be an FTB child of that individual for any part of the period.



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