A New Tax System (Family Assistance) Act 1999
PART 3
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ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
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Eligibility for family tax benefit
Subdivision A
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Eligibility of individuals for family tax benefit in normal circumstances
SECTION 27
Extension of meaning of FTB or regular care child in a blended family case
27(1)
This section applies if:
(a) 2 individuals are members of the same couple; and
(b) either or both of the individuals have a child (the qualifying child ) from another relationship (whether before or after the 2 individuals became members of that couple). 27(2)
While the 2 individuals are members of that couple:
(a) each qualifying child that is an FTB child, or regular care child, of one member of the couple is taken also to be an FTB child, or regular care child, (as the case requires) of the other member of the couple; and
(b) if the Secretary has determined, under section 35A or 35B , one individual ' s percentage of care for the qualifying child during a care period (whether before or after the 2 individuals became members of that couple) - the Secretary is taken to have determined the same percentage to be the other individual ' s percentage of care for the child during that period.
View history note
Hide history noteThis section applies if:
(a) 2 individuals are members of the same couple; and
(b) either or both of the individuals have a child (the qualifying child ) from another relationship (whether before or after the 2 individuals became members of that couple). 27(2)
While the 2 individuals are members of that couple:
(a) each qualifying child that is an FTB child, or regular care child, of one member of the couple is taken also to be an FTB child, or regular care child, (as the case requires) of the other member of the couple; and
(b) if the Secretary has determined, under section 35A or 35B , one individual ' s percentage of care for the qualifying child during a care period (whether before or after the 2 individuals became members of that couple) - the Secretary is taken to have determined the same percentage to be the other individual ' s percentage of care for the child during that period.
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