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 35K   Days to which the percentage of care applies if section 35C did not apply in relation to an individual etc.  

35K(1)  


This section applies if a determination of an individual ' s percentage of care for a child during a care period is made under section 35A or 35B and:


(a) section 35C did not apply in relation to the individual; or


(b) all of the following apply:


(i) section 35C did apply in relation to the individual;

(ii) the determination (the later determination ) was made while an earlier determination of the individual ' s percentage of care for the child was suspended under subsection 35PA(2) or 35QA(2) ;

(iii) the earlier determination is still suspended under that subsection or the earlier determination was revoked under subsection 35PA(4) or 35QA(4) ;

(iv) the later determination has not been revoked; or


(c) section 35C did apply in relation to the individual but the determination made under section 35A or 35B determined a single percentage of care for the child for the purposes of subsection 35C(5) ; or


(d) section 35G applied in relation to the individual.

Note:

For when section 35C does not apply, see section 35F .

35K(1A)  


The percentage of care applies on and from the application day until the day a revocation of the determination takes effect, or the suspension of the earlier determination ceases to have effect (except because the suspension is revoked), under Subdivision E of this Division.

35K(2)  
If subsection 35A(1) or 35B(1) applies in relation to the determination, the application day is:


(a) if:


(i) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and

(ii) the claim relates to a child who has died;
the day on which the claim referred to in that paragraph is or was made; or


(b) otherwise - the first day of the care period.

35K(3)  
If subsection 35A(2) or 35B(2) applies in relation to the determination, the application day is the first day of the care period that begins after the revocation of the determination referred to in paragraph 35A(2)(a) or 35B(2)(a) takes effect.




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