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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 12
Effect of absence of child from care of registered carer
For the purposes of Subdivision D of Division 4 of Part 3, and of the
application of Subdivision B of Division 4 of Part 4 in relation to that
Subdivision, if a child is absent from all or part of a period of care that
would otherwise have been provided to the child by a registered carer, the
carer is taken to have provided care to the child during the period of
absence.
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