A New Tax System (Family Assistance) Act 1999

Only 1 individual eligible for family tax benefit on the same day  
30(1)
If, apart from this section, 2 or more individuals (none of whom are members of the same couple and none of whom are living together) would, on the same day, be eligible for family tax benefit in respect of an FTB child, only one individual is eligible.

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History

S 30(1) amended by No 83 of 1999, s 3 and Sch 2 item 12, by substituting " on the same day " for " at the same time " , effective 1 July 2000.

30(2)
The individual who is eligible is the one determined by the Secretary to be eligible, having regard to the living arrangements for the child.