A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 57GB Extension of meaning of qualifying child in a blended family case
A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 57GB
Extension of meaning of qualifying child in a blended family case(a) 2 individuals are members of the same couple; and
(b) either or both of the individuals have a child from another relationship (whether before or after the 2 individuals became members of that couple).
(2) While the 2 individuals are members of that couple, each
child who is a qualifying child of one member of the couple is taken also to
be a qualifying child of the other member of the couple.