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 35E   Application of section 35C in relation to claims for family tax benefit for a past period  


Initial determination

35E(1)    


If:


(a) the Secretary is required by section 35A or 35B to determine an individual ' s percentage of care for a child; and


(b) subsection 35A(1) or 35B(1) applies; and


(c) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period;

section 35C applies in relation to the individual as if the determination were being made on the first relevant day of the past period.



Determination after revocation

35E(2)    


If:


(a) the Secretary is required by section 35A or 35B to determine (the new determination ) an individual ' s percentage of care for a child; and


(b) subsection 35A(2) or 35B(2) applies; and


(c) the determination (the earlier determination ) referred to in paragraph 35A(2)(a) or 35B(2)(a) relates to a claim for payment of family tax benefit for a past period;

section 35C applies in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.





This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.