A New Tax System (Family Assistance) Act 1999

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE (OTHER THAN CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY)  

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History

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 34, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE

Division 1 - Eligibility for family tax benefit  

Subdivision A - Eligibility of individuals for family tax benefit in normal circumstances  

SECTION 26   Only 1 member of a couple eligible for family tax benefit  

26(1)    

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For any period when 2 individuals who are members of a couple would otherwise be eligible at the same time for family tax benefit in respect of one or more FTB children or regular care children, only one member is eligible.

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History

S 26(1) amended by No 146 of 2006, s 3 and Sch 8 item 25, by inserting " or regular care children " after " FTB children " , effective 1 July 2008.

26(2)    
The member who is eligible is the one determined by the Secretary to be eligible, having regard to:

(a) whether one member of the couple is the primary carer for the child or children; and

(b) whether the members have made a written agreement nominating one of them as the member who can 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 or children.

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