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 35G   Percentage of care if claim is made for payment of family tax benefit because of the death of a child  

35G(1)    
This section applies in relation to an individual (the adult ) if:


(a) the adult, or the partner of the adult, has made a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and


(b) the claim relates to a child who has died; and


(c) a determination (the earlier determination ) of the adult ' s percentage of care for the child applied, immediately before the child ' s death, in relation to a claim by the adult or the partner for payment of family tax benefit by instalment.

35G(2)    
The Secretary must determine, under section 35A or 35B , the adult ' s percentage of care for the child to be the percentage of care that applied under the earlier determination immediately before the child ' s death.




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