A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 1 - Family Tax Benefit Rate Calculator  

Part 4 - Part B rate  

Division 1 - Overall rate calculation process  

Subdivision B - Method of calculating Part B rate for those who return to paid work after the birth of a child etc.  

29C   Conditions to be met in respect of a day  

(1)    
For the purposes of paragraph 29A(1)(c) and clause 29B , the conditions in this clause are met in respect of a day in an income year if:

(a) the day falls in the period that starts on the latest of the following days:

(i) 1 July of the income year;

(ii) the day after the secondary earner stops paid work;

(iii) the day after the secondary earner stops receiving passive employment income in respect of a period;

and ends immediately before the day on which the secondary earner returns to paid work; and

(b) the secondary earner is not receiving passive employment income in respect of the day.

(2)    
For the purpose of subclause (1), the day on which an individual returns to paid work is:

(a) if the individual returns to paid work because of subsection 3B(2) - the first day of the 4 week period mentioned in that subsection on which the individual is engaging in paid work; and

(b) if the individual returns to paid work because of subsection 3B(3) - the first day on which the individual is engaging in paid work.

(3)    
To avoid doubt, the first and last days of the period mentioned in paragraph (1)(a) fall in that period.