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

66   Section 68

Repeal the section, substitute:

68 When the maternity immunisation allowance is shared

If:

(a) apart from this section, more than one individual is eligible for maternity immunisation allowance under subsection 39(2) or (4) in respect of the same child; and

(b) each individual has a shared care percentage for the child;

each individual is eligible instead only for a percentage of the allowance equal to that individual's shared care percentage of family tax benefit for the child.