A New Tax System (Family Assistance) Act 1999

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

Division 1 - Eligibility for family tax benefit  

Subdivision D - Determination of percentage of care  

SECTION 35C   Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with  

35C(1)    
This section applies in relation to an individual (the adult ) if:


(a) a care arrangement applies in relation to a child; and


(b) the Secretary is satisfied that the actual care of the child that the adult has had, or will have, during a care period does not comply with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil); and


(c) an individual who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with.

Note:

This section does not apply in certain circumstances, see section 35F.



2 percentages of care in relation to the adult

35C(2)    
Subject to subsection (5), the Secretary must determine, under section 35A or 35B , 2 percentages of care in relation to the adult.


35C(3)    
The first percentage of care is to be a percentage that corresponds with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil).

35C(4)    
The second percentage of care is to be:


(a) if section 35A applies in relation to the adult - 0%; or


(b) if section 35B applies in relation to the adult - a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.

Single percentage of care in relation to the adult

35C(5)    
If the Secretary is satisfied that special circumstances exist in relation to the child, the Secretary may determine, under section 35A or 35B , a single percentage of care in relation to the adult.


35C(6)    
The single percentage of care is to be:


(a) if section 35A applies in relation to the adult - 0%; or


(b) if section 35B applies in relation to the adult - a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.



 

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