A New Tax System (Family Assistance) Act 1999

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 34, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE

S 27(2) amended by No 65 of 2010, s 3 and Sch 2 item 17, by substituting para (b), effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. Para (b) formerly read:

(b) if, under subsection 22(6A), the Secretary determines (whether before or after the 2 individuals became members of that couple) a percentage of a period during which the qualifying child was, or will be, in the care of one member of the couple - the Secretary is taken to have determined that the child was, or will be, in the care of both members of the couple during that percentage of the period.

S 27 substituted by No 146 of 2006, s 3 and Sch 8 item 26, effective 1 July 2008. S 27 formerly read:

SECTION 27 Extension of meaning of FTB child in a blended family case  
27
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);

each qualifying child that is an FTB child of one member of the couple while the 2 individuals are members of that couple is taken also to be an FTB child of the other member of the couple.