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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Division 1 - Eligibility for family tax benefit

Subdivision E - Revocation and suspension of determination of percentage of care

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SECTION 35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period

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

(a) the determination relates to a claim for payment of family tax benefit for a past period; and

(b) if section 35C applied in relation to the individual - the maximum interim period for the determination has ended.

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) .

35R(2)
If the Secretary revokes the determination, the revocation 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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History

S 35R substituted by No 36 of 2018, s 3 and Sch 1 item 21, applicable in relation to any change of care day that occurs on or after 23 May 2018. S 35R formerly read:

SECTION 35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
35R(1)
If:

(a) a determination of an individual ' s percentage of care for a child has been made under section 35A or 35B; and

(b) the determination relates to a claim for payment of family tax benefit for a past period; and

(c) if section 35C or 35D applied in relation to the individual - the interim period for the determination has ended;
the Secretary may revoke the determination.

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).

35R(2)
If the Secretary revokes the determination, the revocation takes effect at the end of:

(a) if the change of care day for the individual occurs during the 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.

S 35R inserted by No 65 of 2010, s 3 and Sch 2 item 18, effective 1 July 2010. For application provisions see note under Pt 3 Div 1 Subdiv D heading.

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