A New Tax System (Family Assistance) Act 1999
View history note
Hide history noteIf the Secretary is satisfied that:
(a) 2 individuals are not members of the same couple ( person A and person B ); and
(b) during a period in the past when person A and person B were members of the same couple, they had a qualifying child or children; and
(c) but for subsection 57GA(1) , person A and person B would both be eligible for single income family supplement for the qualifying child or children for that period;
the Secretary may:
(d) determine that person A and person B are both eligible for single income family supplement for the child or children for that period; and
(e) determine person A ' s and person B ' s percentage of the single income family supplement for the child or children for that period.
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