A New Tax System (Family Assistance) Act 1999
PART 3
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ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)
Division 1
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Eligibility for family tax benefit
Subdivision E
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Revocation and suspension of determination of percentage of care
SECTION 35Q
Secretary may revoke a determination of an individual
'
s percentage of care
35Q(1)
The Secretary may revoke a determination of an individual ' s percentage of care (the existing percentage of care ) for a child made under section 35A or 35B if: (a) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual ' s existing percentage of care for the child; and (b) the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B , another percentage to be the individual ' s percentage of care for the child, the other percentage would not be the same as the individual ' s existing percentage of care for the child; and (c) sections 35P and 35PA do not apply; and (d) subsection (2) applies in relation to the individual.
35Q(2)
This subsection applies in relation to an individual if: (a) section 35C did not apply in relation to the individual; or (b) section 35C did apply in relation to the individual but the maximum interim period for the determination has ended; or (c) all of the following apply:
35Q(3)
The revocation of the determination takes effect at the end of: (a) if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or (b) otherwise - the day before the change of care day for the individual.
View history note
Hide history noteThe Secretary may revoke a determination of an individual ' s percentage of care (the existing percentage of care ) for a child made under section 35A or 35B if: (a) the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual ' s existing percentage of care for the child; and (b) the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B , another percentage to be the individual ' s percentage of care for the child, the other percentage would not be the same as the individual ' s existing percentage of care for the child; and (c) sections 35P and 35PA do not apply; and (d) subsection (2) applies in relation to the individual.
Note:
If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2) .
35Q(2)
This subsection applies in relation to an individual if: (a) section 35C did not apply in relation to the individual; or (b) section 35C did apply in relation to the individual but the maximum interim period for the determination has ended; or (c) all of the following apply:
(i) section 35C did apply in relation to the individual;
(ii) the maximum interim period for an earlier determination of the individual ' s percentage of care for the child has not ended;
(iii) an interim period for the earlier determination does not currently apply;
(iv) the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision.
Note:
For when section 35C does not apply, see section 35F .
35Q(3)
The revocation of the determination takes effect at the end of: (a) if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or (b) otherwise - the day before the change of care day for the individual.
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