A New Tax System (Family Assistance) Act 1999
This section applies if:
(a) 2 individuals are members of the same couple; and
(b) either or both of the individuals have a child from another relationship (whether before or after the 2 individuals became members of that couple).
57GB(2)
While the 2 individuals are members of that couple, each child who is a qualifying child of one member of the couple is taken also to be a qualifying child of the other member of the couple.
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