Paid Parental Leave (Consequential Amendments) Act 2010 (105 of 2010)

Schedule 1   Amendments

A New Tax System (Family Assistance) Act 1999

13   At the end of section 36

Add:

Primary carers in cases of shared care

(8) If a child is an FTB child of an individual and is also an FTB child of another individual who is not the individual's partner, the primary carer of the child is:

(a) if the individual who gave birth to the child has a percentage of care for the child of at least 48% - that individual; or

(b) if paragraph (a) does not apply, but one individual has a higher percentage of care for the child than anyone else - that individual; or

(c) if paragraphs (a) and (b) do not apply, but 2 individuals have an equal percentage of care for the child that is higher than anyone else's percentage of care for the child:

(i) if one of those individuals gave birth to the child - that individual; or

(ii) whichever of those individuals the Secretary decides is the primary carer of the child.