S 61-670 repealed by No 109 of 2014, s 3 and Sch 10 item 13, effective 17 October 2014. S 61-670 formerly read:
SECTION 61-670 Shared care
61-670(1)
This section modifies the operation of step 2 of the method statement in subsection
61-660(1)
.
Modification for shared care determinations
61-670(2)
If:
(a)
on a particular day, you satisfy subsection
61-620(1)
for an individual; and
(b)
a determination has been made under section
28
or
29
of the
A New Tax System (Family Assistance) Act 1999
of your percentage of the family tax benefit for the individual for a period that includes that day; and
(c)
step 2 applies to that day;
only a portion of that day corresponding to that percentage may be counted for the purposes of step 2.
61-670(3)
If:
(a)
on a particular day, you satisfy subsection
61-620(1)
for an individual: and
(b)
you have a shared care percentage under section
59
of the
A New Tax System (Family Assistance) Act 1999
for the individual for a period that includes that day; and
(c)
step 2 (including that step as affected by subsection (2)) applies to that day;
only a portion of that day (or only a portion of the portion referred to in subsection (2)) corresponding to the shared care percentage may be counted for the purposes of step 2 (or that step as affected by subsection (2)).
Modification for members of a couple
61-670(4)
If:
(a)
on a particular day, you are a member of a couple (within the meaning of the
Social Security Act 1991
); and
(b)
both you and your partner (within the meaning of that Act) (your
partner
) satisfy subsection
61-620(2)
or (4) for one or more individuals on that day; and
(c)
step 2 applies to that day;
for the purposes of step 2 the day only counts as follows:
(d)
if you and your partner have made a written agreement nominating one of you as the member who can claim the offset under this Subdivision in respect of the individual or individuals for that period:
(i)
the nominated member may, subject to subsection (5), count the whole of each day in the period for each such individual; and
(ii)
the other member must not count any days in the period for each such individual; or
(e)
if paragraph (d) does not apply
-
only half of each day in the period may, subject to subsection (5), be counted.
Modification for individuals not members of a couple
61-670(5)
If you and one or more other entities (other than your partner (within the meaning of the
Social Security Act 1991
)) each satisfy subsection
61-620(2)
or
(4)
for an individual on a day, you may only count for the purposes of step 2 (or that step as affected by subsection (4)) a portion of that day that is reasonable having regard to:
(a)
the objects of this subsection; and
(b)
the living arrangements of the individual.
61-670(6)
The objects of subsection (5) are:
(a)
to determine the extent to which the individual was in your care on a day; and
(b)
to prevent double counting in distributing the tax offset under this Subdivision between you and others who share the care of the individual.
S 61-670 inserted by No 141 of 2008, s 3 and Sch 1 item 3, applicable to the 2008-09 income year and later years.
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