Commonwealth Numbered Acts
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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 26
Only 1 member of a couple eligible for family tax
benefit - (1)
- For any period when 2 individuals who are members of a couple
would otherwise be eligible at the same time for family tax benefit in respect
of one or more FTB children, only one member is eligible.
- (2)
- The member who is eligible is the one determined by the Secretary to be
eligible, having regard to:
- (a)
- whether one member of the couple is the primary carer for the child or
children; and
- (b)
- whether the members have made a written agreement nominating one of them
as the member who can make 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 or children.
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