A New Tax System (Family Assistance) Act 1999
PART 3
-
ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
-
Eligibility for family tax benefit
Subdivision A
-
Eligibility of individuals for family tax benefit in normal circumstances
SECTION 25A
25A
Regular care child for each day in care period
If an individual ' s percentage of care for a child during a care period is at least 14% but less than 35%, the child is taken to be a regular care child of that individual for the purposes of this Act on each day in that period, whether or not the child was in that individual's care on that day.
View history note
Hide history noteIf an individual ' s percentage of care for a child during a care period is at least 14% but less than 35%, the child is taken to be a regular care child of that individual for the purposes of this Act on each day in that period, whether or not the child was in that individual's care on that day.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.