Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006 (146 of 2006)

Schedule 8   Amendments relating to family tax benefit (commencing on 1 July 2008)

Part 1   Regular care children

Division 1   Amendments

A New Tax System (Family Assistance) Act 1999

15   After subsection 22(6)

Insert:

Determining percentages of care

(6A) If:

(a) the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the child ) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, under subsection (2), (3), (4), (5) or (6), an FTB child of more than one other individual; and

(b) one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and

(c) that individual is not a partner of at least one of those other individuals;

then the Secretary must determine the percentage of the period during which the child was, or will be, in the care of that individual.

Note: The percentage determined under subsection (6A) for an individual in respect of a child is used to work out the individual's shared care percentage for the child in section 59.

(6B) If the percentage determined by the Secretary under subsection (6A) is not a whole percentage:

(a) if the percentage is greater than 50% - the percentage is rounded up to the nearest whole percentage; and

(b) if the percentage is less than 50% - the percentage is rounded down to the nearest whole percentage.

(6C) For the purposes of subsection (6A), a child cannot be in the care of more than one of the other individuals referred to in paragraph (6A)(a) on any particular day.

(6D) For the purposes of subsection (6A), the Secretary must determine which of the other individuals referred to in paragraph (6A)(a) has the care of the child on any given day having regard to the living arrangements of the child.