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

Schedule 2   Percentage of care

Part 1   Amendments

Income Tax Assessment Act 1936

98   Paragraph 251R(5)(d)

Repeal the paragraph, substitute:

(d) the Families Secretary has determined, under Subdivision D of Division 1 of Part 3 of that Act, each parent's or spouse's percentage of care for the child during a care period (within the meaning of that Act);


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).