A New Tax System (Family Assistance) Act 1999
If the Secretary is satisfied that:
(a) 2 individuals who are members of the same couple ( person A and person B ) would each be eligible for single income family supplement in respect of 2 or more qualifying children during a period but for subsection 57GA(1) ; and
(b) at least one of the children is a child of a previous relationship of person A; and
(c) at least one of the other children is:
(i) a child of the relationship between person A and person B; or
(ii) a child of a previous relationship of person B;
the Secretary may:
(d) determine that person A and person B are both eligible for single income family supplement for the children for the period; and
(e) determine person A ' s and person B ' s percentage of the single income family supplement for the children.
57GC(2)
The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid single income family supplement for the period.
57GC(3)
For the purposes of this section:
(a) a qualifying child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual ' s partner; and
(b) a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and
(c) a qualifying child of an individual is an immediate child of the individual if:
(i) the child is the natural child, adopted child or relationship child of the individual; or
(ii) the individual is legally responsible for the child.
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