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 29   29   Eligibility for family tax benefit of separated members of a couple for period before separation  
If the Secretary is satisfied that:


(a) 2 individuals are not members of the same couple ( person A and person B ); and


(b) during a period in the past when person A and person B were members of the same couple, they had an FTB child or children; and


(c) but for subsection 26(1) , person A and person B would both be eligible for family tax benefit for the FTB child or children for that period;

the Secretary may:


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


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




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