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 D - Determination of percentage of care  

SECTION 35B   Determination of percentage of care - child is in the adult ' s care  


Initial determination

35B(1)    
If:


(a) the Secretary is satisfied that there has been, or will be, a pattern of care for a child over a period (the care period ) such that, for the whole, or for parts (including different parts), of the care period, the child was or will be, under subsection 22(2) , (3) or (4) , an FTB child of more than one individual; and


(b) one of those individuals (the adult ), or the partner of the adult, makes or has made a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and


(c) the adult is not a partner of at least one of the other individuals referred to in paragraph (a);

the Secretary must determine the adult ' s percentage of care for the child during the care period.



Determination after revocation

35B(2)    
If:


(a) the Secretary revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b) ), a determination of an individual ' s (the adult ) percentage of care for a child that was made under section 35A or this section; and


(b) the Secretary is satisfied that there has been, or will be, a pattern of care for the child over a period (the care period ) such that, for the whole, or for parts (including different parts), of the care period, the child was or will be, under subsection 22(2) , (3) or (4) , an FTB child of the adult and at least one other individual; and


(c) the adult is not a partner of at least one of those other individuals;

the Secretary must determine the adult ' s percentage of care for the child during the care period.



Percentage of care

35B(3)    
The percentage determined under subsection (1) or (2) must be a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult has had, or will have, during the care period.

35B(4)    


Despite subsection (3), if section 35C or 35G applies in relation to the adult, the Secretary must determine the adult ' s percentage of care under subsection (1) or (2) in accordance with that section.



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