Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 (65 of 2010)

Schedule 2   Percentage of care

Part 1   Amendments

A New Tax System (Family Assistance) Act 1999

17   Paragraph 27(2)(b)

Repeal the paragraph, substitute:

(b) if the Secretary has determined, under section 35A or 35B, one individual's percentage of care for the qualifying child during a care period (whether before or after the 2 individuals became members of that couple) - the Secretary is taken to have determined the same percentage to be the other individual's percentage of care for the child during that period.