A New Tax System (Family Assistance) Act 1999

Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 4 - RATE OF FAMILY ASSISTANCE

S 59(1) amended by No 65 of 2010, s 3 and Sch 2 items 19 and 20, by substituting para (a) and the note at the end, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading. Para (a) and the note formerly read:

(a) the Secretary has determined, under subsection 22(6A), a percentage of the period mentioned in that subsection during which the child was, or will be, in the care of the individual; and

Note:

The Secretary is taken to have made a determination under subsection 22(6A) in a blended family case (see paragraph 27(2)(b)).

S 59(1) substituted by No 63 of 2008, s 3 and Sch 6 item 3, effective 1 July 2008. S 59(1) formerly read:

59(1)
An individual has a shared care percentage under this section for an FTB child of the individual if the Secretary has determined, under subsection 22(6A) , a percentage of the period mentioned in that subsection during which the child was, or will be, in the care of the individual.

Note:

The Secretary is taken to have made a determination under subsection 22(6A) in a blended family case (see paragraph 27(2)(b) ).

S 59(2) amended by No 65 of 2010, s 3 and Sch 2 item 21, by substituting " of care " for " determined under subsection 22(6A) " in the table heading to Column 1, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.

S 59(2) amended by No 63 of 2008, s 3 and Sch 6 item 4, by repealing table item 4, effective 1 July 2008. The table item formerly read:

4 ... more than 65% to 100% ... 100%

S 59 and 59A substituted for s 59 by No 146 of 2006, s 3 and Sch 8 item 55, effective 1 July 2008. S 59 formerly read:

SECTION 59 Secretary may make determination where individual is FTB child of 2 people who are not members of the same couple  
59(1)
If the Secretary is satisfied that:

(a) an individual is an FTB child of an individual ( person A );
and

(b) the FTB child is also an FTB child of another individual who is not person A's partner;

the Secretary may determine the percentage that is to be person A's percentage of family tax benefit for the child.

 View history note

 Hide history note

History

S 59(1) amended by No 45 of 2000, s 3 Sch 1 items 18 and 19, by substituting para (b) for paras (b) and (c) and by omitting ``The percentage is to be a multiple of 5%.'' For transitional provisions see note under s 22A. Paras (b) and (c) formerly read:

(b) the FTB child is also an FTB child of another individual who is not person A's partner; and

(c) person A and the other individual are living together;

59(2)
If the FTB child is one of 3 or more FTB children who were born during the same multiple birth, the Secretary may specify in the determination under subsection (1) the manner in which multiple birth allowance under Division 2 of Part 5 of Schedule 1 is to be dealt with.

59(3)
Without limiting subsection (2), the Secretary may specify that the whole of the multiple birth allowance is to be paid to one of the 2 individuals involved.