A New Tax System (Family Assistance) Act 1999
This section applies if:
(a) a determination (the earlier determination ) of an individual ' s percentage of care (the actual percentage ) for a child has been made under section 35A or 35B for the purposes of subsection 35C(4) ; and
(b) 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 actual percentage for the child; and
(c) 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 actual percentage for the child; and
(d) sections 35P , 35PA and 35Q do not apply; and
(e) an interim period for the earlier determination does not currently apply; and
(f) the maximum interim period for the earlier determination has not ended.
Suspending the determination
35QA(2)
The Secretary may suspend the earlier determination. The suspension takes effect at the end of the day before the Secretary or Child Support Registrar is so notified or otherwise becomes aware.
Note:
The Secretary must make another determination under section 35A or 35B if the earlier determination is suspended: see subsection 35A(2) or 35B(2) .
Lifting of suspension of determination
35QA(3)
If a further interim period for the earlier determination begins before the end of the maximum interim period for the determination because the individual who has increased care of the child ceases to take reasonable action to participate in family dispute resolution, the Secretary must revoke:
(a) the suspension of the earlier determination; and
(b) any determination (the later determination ) of the individual ' s percentage of care for the child that was made under section 35A or 35B during the suspension.
A revocation under this subsection takes effect at the end of the day before the individual ceases to take that reasonable action.
Ending of maximum interim period
35QA(4)
When the maximum interim period for the earlier determination ends, the Secretary must revoke:
(a) the earlier determination (and any suspension of the earlier determination); and
(b) any later determination that meets the following conditions:
(i) the later determination was made during the suspension of the earlier determination;
(ii) the Secretary is satisfied that the care of the child that is actually taking place does not correspond with the individual ' s percentage of care for the child determined under the later determination.
Note:
The Secretary must make another determination under section 35A or 35B after revoking a determination under this subsection: see subsection 35A(2) or 35B(2) .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.