A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 25 Effect of FTB child being in individual's care for less than 10%

Commonwealth Numbered Acts

Effect of FTB child being in individual's care for less than 10% of a period

If:

(a): the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the child ) for a period in which the child was, or will be, an FTB child of 2 or more other individuals at different times during the period; and
(b): one of those other individuals (the adult ) makes a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of that period; and
(c): the Secretary is satisfied the child was, or will be, in the adult's care for less than 10% of that period;

then:

(d): the adult is not eligible for family tax benefit in respect of the child for any part of that period; and
(e): the Secretary may determine that another one of those individuals is eligible for family tax benefit in respect of the child for the part (if any) of that period during which the adult would have been eligible for family tax benefit in respect of the child apart from this section.