A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 4 - Part B rate  

Division 2B - Energy supplement (Part B)  

31C   Sharing family tax benefit (shared care percentages)  

(1)    
If:

(a) an individual has a shared care percentage for an FTB child of the individual; and

(b) the child is the individual ' s only FTB child;

the individual ' s energy supplement (Part B) is the individual ' s shared care percentage of the energy supplement (Part B) that would otherwise apply.

(2)    
If:

(a) an individual has a shared care percentage for an FTB child of the individual; and

(b) the child is not the individual ' s only FTB child;

the individual ' s energy supplement (Part B) is to be worked out as follows:

(c) for each of the individual ' s FTB children for whom the individual does not have a shared care percentage, work out the amount that would be the individual ' s energy supplement (Part B) under clause 31B if that child were the individual ' s only FTB child;

(d) for each of the individual ' s FTB children for whom the individual has a shared care percentage, work out the amount that would be the individual ' s energy supplement (Part B) under clause 31B if:

(i) that child were the individual ' s only FTB child; and

(ii) subclause (1) of this clause applied to the child;

(e) the individual ' s energy supplement (Part B) is the highest of the amounts obtained under paragraphs (c) and (d).