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 35GA  

35GA   When an individual has increased care of a child  


An individual has increased care of a child if:


(a) a care arrangement applies in relation to the child; and


(b) the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and


(c) the Secretary is satisfied that the actual care of the child that the individual has had, or is likely to have, during the care period is more than that extent of care.




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