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 E - Revocation and suspension of determination of percentage of care  

SECTION 35Q   Secretary may revoke a determination of an individual ' s percentage of care  

35Q(1)    
The Secretary may revoke a determination of an individual ' s percentage of care (the existing percentage of care ) for a child made under section 35A or 35B if:

(a)    the Secretary or Child Support Registrar is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the individual ' s existing percentage of care for the child; and

(b)    the Secretary is satisfied that, if the Secretary were to determine, under section 35A or 35B , another percentage to be the individual ' s percentage of care for the child, the other percentage would not be the same as the individual ' s existing percentage of care for the child; and

(c)    sections 35P and 35PA do not apply; and

(d)    subsection (2) applies in relation to the individual.

Note:

If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2) .


35Q(2)    
This subsection applies in relation to an individual if:

(a)    

section 35C did not apply in relation to the individual; or

(b)    section 35C did apply in relation to the individual but the maximum interim period for the determination has ended; or

(c)    all of the following apply:


(i) section 35C did apply in relation to the individual;

(ii) the maximum interim period for an earlier determination of the individual ' s percentage of care for the child has not ended;

(iii) an interim period for the earlier determination does not currently apply;

(iv) the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision.
Note:

For when section 35C does not apply, see section 35F .


35Q(3)    
The revocation of the determination takes effect at the end of:

(a)    if the change of care day for the individual occurs during an interim period for the determination - the day on which the interim period ends; or

(b)    otherwise - the day before the change of care day for the individual.


 

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