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 35E   Application of section 35C in relation to claims for family tax benefit for a past period  


Initial determination

35E(1)    


If:


(a) the Secretary is required by section 35A or 35B to determine an individual ' s percentage of care for a child; and


(b) subsection 35A(1) or 35B(1) applies; and


(c) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period;

section 35C applies in relation to the individual as if the determination were being made on the first relevant day of the past period.



Determination after revocation

35E(2)    


If:


(a) the Secretary is required by section 35A or 35B to determine (the new determination ) an individual ' s percentage of care for a child; and


(b) subsection 35A(2) or 35B(2) applies; and


(c) the determination (the earlier determination ) referred to in paragraph 35A(2)(a) or 35B(2)(a) relates to a claim for payment of family tax benefit for a past period;

section 35C applies in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.



 

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