A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 35E Application of section 35C in relation to claims for family tax benefit for a past period

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 35E

Initial determination

  (1)   If:

  (a)   the Secretary is required by section   35A or 35B to determine an individual's percentage of care for a child; and

  (b)   subsection   35A(1) or 35B(1) applies; and

  (c)   the claim referred to in paragraph   35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period;

section   35C applies in relation to the individual as if the determination were being made on the first relevant day of the past period.

Determination after revocation

  (2)   If:

  (a)   the Secretary is required by section   35A or 35B to determine (the new determination ) an individual's percentage of care for a child; and

  (b)   subsection   35A(2) or 35B(2) applies; and

  (c)   the determination (the earlier determination ) referred to in paragraph   35A(2)(a) or 35B(2)(a) relates to a claim for payment of family tax benefit for a past period;

section   35C applies in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.