A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 35T Percentages of care determined under the child support law that apply for family assistance purposes

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

  (1)   If:

  (a)   the Secretary is required by a provision of Subdivision D of this Division to determine an individual's percentage of care for a child in relation to a claim for payment of family tax benefit; and

  (b)   the Child Support Registrar has determined the individual's percentage of care for the child (the child support care determination ) under a provision of Subdivision B of Division   4 of Part   5 of the Child Support (Assessment) Act 1989 ; and

  (c)   the child support care determination has not ceased to apply or been revoked;

then:

  (d)   the child support care determination has effect, for the purposes of this Act as it applies to such a claim, as if it were a determination of the individual's percentage of care for the child that has been made by the Secretary under a corresponding provision of Subdivision D of this Division; and

  (e)   the individual's percentage of care for the child applies, for the purposes of this Act as it applies to such a claim, in the same way, and in the same circumstances, in which it would apply if it had been determined by the Secretary under such a provision; and

  (f)   the child support care determination may cease to apply, or be revoked, under Subdivision D or E of this Division in the same way, and in the same circumstances, in which a determination made under Subdivision D of this Division may cease to apply, or be revoked.

  (2)   This section ceases to apply to the child support care determination if the determination ceases to apply, or is revoked, under Subdivision B or C of Division   4 of Part   5 of the Child Support (Assessment) Act 1989 .