Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 (65 of 2010)

Schedule 2   Percentage of care

Part 1   Amendments

A New Tax System (Family Assistance) Act 1999

11   Subsection 3(1) (paragraph (a) of the definition of regular care child)

Repeal the paragraph, substitute:

(a) means an individual:

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

(ii) for whom the adult has a percentage of care during a care period that is at least 14%; and


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).