INCOME TAX ASSESSMENT ACT 1997 - SECT 61.25 Eligibility for family tax benefit (Part B) without shared care

INCOME TAX ASSESSMENT ACT 1997 - SECT 61.25

    Despite section   61 - 10, you are not entitled to a * tax offset in relation to another individual for an income year if:

  (a)   your entitlement to the tax offset would, apart from this section, be based on the other individual being your spouse during the year; and

  (b)   during the whole of the year:

  (i)   you, or your * spouse while being your partner (within the meaning of the A New Tax System (Family Assistance) Act 1999 ), is eligible for family tax benefit at the Part B rate (within the meaning of that Act); and

  (ii)   clause   31 of Schedule   1 to that Act does not apply in respect of the Part B rate.

Note:   Clause   31 of Schedule   1 to the A New Tax System (Family Assistance) Act 1999 reduces the standard rate for the family tax benefit to take account of shared care percentages.