Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006 (146 of 2006)

Schedule 8   Amendments relating to family tax benefit (commencing on 1 July 2008)

Part 1   Regular care children

Division 1   Amendments

A New Tax System (Family Assistance) Act 1999
19   After subsection 23(2)

Insert:

(3) The reference, in paragraph (1)(a) and subsection (2), to an FTB child of an individual or adult under subsection 22(2) or (3) includes a reference to:

(a) a child who is an FTB child under subsection 22(2) or (3) in its application by virtue of subsection 22(7); and

(b) a child who is an FTB child under subsection 22(2) or (3), but who is taken not to be an FTB child under section 25.

Note: As a result of subsection (2) of this section, a child who is taken not to be an FTB child under section 25, but who is a regular care child, will remain a regular care child for the part of the qualifying period referred to in subsection (2) of this section.


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