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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 35F Section 35C does not apply in certain circumstances

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

Section 35C does not apply in certain circumstances

  (1)   Section   35C does not apply in relation to an individual in relation to whom a determination is to be or has been made under section   35A or 35B if:

  (a)   for a claim referred to in paragraph   35A(1)(b) or 35B(1)(b) that is a claim for payment of family tax benefit for a past period--the first day of the past period is after the end of the maximum interim period for the determination; or

  (b)   the day the claim referred to in paragraph   35A(1)(b) or 35B(1)(b) is made is after the end of the maximum interim period for the determination.

  (2)   Section   35C also does not apply in relation to an individual in relation to whom a determination (a later determination ) has been made under section   35A or 35B if:

  (a)   an earlier determination determined the individual's percentage of care for a child under that section for the purposes of subsections   35C(3) and (4); and

  (b)   the later determination is made after the end of the maximum interim period for the earlier determination; and

  (c)   the later determination relates to the same care arrangement as the earlier determination.