A New Tax System (Family Assistance) Act 1999

PART 4 - RATE OF FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

Division 1 - Family tax benefit  

SECTION 59A   Multiple birth allowance where individual is FTB child of more than one person who are not members of the same couple  

59A(1)    
If the Secretary is satisfied that:


(a) an individual is an FTB child of an individual ( person A ); and


(b) the FTB child is also an FTB child of one or more other individuals who are not person A's partner; and


(c) the FTB child is one of 3 or more FTB children who were born during the same multiple birth; the Secretary may determine the manner in which multiple birth allowance under Division 2 of Part 5 of Schedule 1 is to be dealt with.

59A(2)    
Without limiting subsection (1), the Secretary may specify that the whole of the multiple birth allowance is to be paid to one of the individuals involved.


 

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