Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006 (146 of 2006)

Schedule 8   Amendments relating to family tax benefit (commencing on 1 July 2008)

Part 1   Regular care children

Division 1   Amendments

A New Tax System (Family Assistance) Act 1999

26   Section 27

Repeal the section, substitute:

27 Extension of meaning of FTB or regular care child in a blended family case

(1) This section applies if:

(a) 2 individuals are members of the same couple; and

(b) either or both of the individuals have a child (the qualifying child ) from another relationship (whether before or after the 2 individuals became members of that couple).

(2) While the 2 individuals are members of that couple:

(a) each qualifying child that is an FTB child, or regular care child, of one member of the couple is taken also to be an FTB child, or regular care child, (as the case requires) of the other member of the couple; and

(b) if, under subsection 22(6A), the Secretary determines (whether before or after the 2 individuals became members of that couple) a percentage of a period during which the qualifying child was, or will be, in the care of one member of the couple - the Secretary is taken to have determined that the child was, or will be, in the care of both members of the couple during that percentage of the period.