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 28   Eligibility for family tax benefit of members of a couple in a blended family  

28(1)  
If the Secretary is satisfied that:


(a) 2 individuals who are members of the same couple ( person A and person B ) would each be eligible for family tax benefit for 2 or more FTB children during a period but for subsection 26(1) ; and


(b) at least one of the children is a child of a previous relationship of person A; and


(c) at least one of the other children is:


(i) a child of the relationship between person A and person B; or

(ii) a child of a previous relationship of person B;

the Secretary may:


(d) determine that person A and person B are both eligible for family tax benefit for the children for the period; and


(e) determine person A's and person B's percentage of the family tax benefit for the children.

28(2)  
The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid family tax benefit for the period.

28(3)  
For the purposes of this section:


(a) an FTB child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and


(b) a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and


(c) an FTB child of an individual is an immediate child of the individual if:


(i) the child is the natural child, adopted child or relationship child of the individual; or

(ii) the individual is legally responsible for the child.



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