S 25 amended by No 65 of 2010, s 3 and Sch 2 item 15, by substituting
"
If an individual
'
s percentage of care for a child during a care period is less than 35%,
"
for
"
If, under subsection 22(6A), the Secretary determines that a child was, or will be, in the care of an individual for less than 35% of a period,
"
, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv
D
heading.
S 25 substituted by No 146 of 2006, s 3 and Sch 8 item 24, effective 1 July 2008. S 25 formerly read:
SECTION 25 Effect of FTB child being in individual's care for less than 30% of a period
25(1)
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, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); 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)
the Secretary is satisfied that the child was, or will be, in the care of that last-mentioned individual for less than 10% of that period;
the child is to be taken, despite that subsection, not to be an FTB child of that last-mentioned individual for any part of that period.
25(1A)
If:
(a)
the Secretary is satisfied that 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, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); 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)
the Secretary is satisfied that the child was, or will be, in the care of that last-mentioned individual for not less than 10%, but less than 30%, of that period; and
(d)
that last-mentioned individual, by written declaration given to the Secretary, waives the individual's eligibility for family tax benefit in respect of the child for some or all of the days in that period;
the child is to be taken, despite that subsection, not to be an FTB child of the last-mentioned individual on any day covered by the declaration.
25(1B)
If:
(a)
the Secretary is satisfied that 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, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); and
(b)
the Secretary is satisfied that, if one of those other individuals was to make 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, the Secretary would be satisfied that the child would have been, or would be, in the care of that individual for not less than 10%, but less than 30%, of that period; and
(c)
that last-mentioned individual, by written declaration given to the Secretary, waives the individual's eligibility for family tax benefit in respect of the child for some or all of the days in that period;
the child is to be taken, despite that subsection, not to be an FTB child of the last-mentioned individual on any day covered by the declaration.
25(1C)
If an individual has given the Secretary a written declaration under subsection (1A) or (1B), the individual may, by further notice in writing given to the Secretary, revoke the declaration with effect from a specified day, not being a day earlier than the date of the revocation.
25(1D)
A written declaration referred to in subsection (1A) or (1B), or a revocation of such a declaration, must be made in a form and manner required by the Secretary.
25(2)
For the purposes of this section, a child cannot be in the care of more than one of the other individuals referred to in subsection (1), (1A) or (1B) on any particular day.
25(3)
For the purposes of this section, the Secretary must determine which of the other individuals referred to in subsection (1), (1A) or (1B) has the care of the child on any given day having regard to the living arrangements of the child.
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