A New Tax System (Family Assistance) Act 1999

Sch 1 cl 38 substituted by No 146 of 2006, s 3 and Sch 8 item 82, effective 1 July 2008. Clause 38 formerly read:

38 Sharing multiple birth allowance between 2 people (determination under subsection 59(1))  
38
If:

(a) the Secretary has determined under subsection 59(1) the percentage that is to be an individual ' s percentage of family tax benefit for an FTB child of the individual; and

(b) the child is one of at least 3 children who were born during the same multiple birth;

multiple birth allowance under this Division in respect of the multiple birth is to be dealt with in accordance with the determination (see subsection 59(2)).