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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 25 Effect of an individual's percentage of care for a child being less than 35%

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 25

Effect of an individual's percentage of care for a child being less than 35%

    If an individual's percentage of care for a child during a care period is less than 35%, the child is taken, despite section   22, not to be an FTB child of that individual for any part of the period.