Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 28

             (1)  If the Secretary is satisfied that:

                     (a)  2 individuals who are members of the same couple ( person A and person B ) would each be eligible for family tax benefit for 2 or more FTB children during a period but for subsection 26(1); and

                     (b)  at least one of the children is a child of a previous relationship of person A; and

                     (c)  at least one of the other children is:

                              (i)  a child of the relationship between person A and person B; or

                             (ii)  a child of a previous relationship of person B;

the Secretary may:

                     (d)  determine that person A and person B are both eligible for family tax benefit for the children for the period; and

                     (e)  determine person A's and person B's percentage of the family tax benefit for the children.

             (2)  The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid family tax benefit for the period.

             (3)  For the purposes of this section:

                     (a)  an FTB child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and

                     (b)  a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and

                     (c)  an FTB child of an individual is an immediate child of the individual if:

                              (i)  the child is the natural child, adopted child or relationship child of the individual; or

                             (ii)  the individual is legally responsible for the child.