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
8   Subsection 3(1)

Insert:

regular care child of an individual (the adult ):

(a) means an individual who:

(i) would be an FTB child of the adult but for the operation of section 25 (child in individual's care for less than 35% of a period); and

(ii) is in the care of the adult for at least 14% of the period referred to in subsection 22(6A); and

(b) in relation to child care benefit - also means a child determined by the Secretary under subsection 42(2), 44(3) or 45(3) to be a regular care child of the adult.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).