Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 (65 of 2010)

Schedule 2   Percentage of care

Part 1   Amendments

A New Tax System (Family Assistance) Act 1999

4   Subsection 3(1)

Insert:

change of care day for an individual who cares for a child means:

(a) if a determination of the individual's percentage of care for the child has been revoked under Subdivision E of Division 1 of Part 3 - the first day on which the care of the child that was actually taking place ceased to correspond with the individual's percentage of care for the child under the determination; or

(b) otherwise - the first day on which the care of the child that was actually taking place ceased to correspond with the individual's extent of care under a care arrangement that applies in relation to the child.