A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 27 Extension of meaning of FTB child in a blended family

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 27

Extension of meaning of FTB child in a blended family case

If:

(a): 2 individuals are members of the same couple; and
(b): either or both of the individuals have a child (the qualifying child ) from another relationship (whether before or after the 2 individuals became members of that couple);

each qualifying child that is an FTB child of one member of the couple while the 2 individuals are members of that couple is taken also to be an FTB child of the other member of the couple.

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