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 D - Determination of percentage of care  

SECTION 35A   Determination of percentage of care - child is not in the adult ' s care  

Initial determination

35A(1)  
If:


(a) the Secretary is satisfied that an individual (the adult ) has no care of a child but that:


(i) the child is an FTB child of the adult under section 23 ; or
(ii)
the child would, under subsection 22(2) , (3) or (4) , be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period ) under a care arrangement relating to the child; and


(b) the adult, or the partner of the adult, makes or has made a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and


(c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2) , (3) or (4) , an FTB child of the other individual or individuals; and


(d) section 35C or 35G applies in relation to the adult;

Determination after revocation

35A(2)  
If:


(a) the Secretary revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b) ), a determination of an individual ' s (the adult) percentage of care for a child that was made under this section or section 35B ; and


(b) the Secretary is satisfied that the adult has no care of the child but that:


(i) the child is an FTB child of the adult under section 23 ; or

(ii) the child would, under subsection 22(2) , (3) or (4) , be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period ) under a care arrangement relating to the child; and


(c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2) , (3) or (4) , an FTB child of the other individual or individuals; and


(d) section 35C or 35G applies in relation to the adult; the Secretary must determine the adult ' s percentage of care for the child during the care period in accordance with that section.




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