A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 28 Eligibility for family tax benefit of members of a couple in a

Commonwealth Numbered Acts

Eligibility for family tax benefit of members of a couple in a blended family

(a): 2 individuals who are members of the same couple ( person A and person B ) would each be eligible for family tax benefit for 2 or more FTB children during a period but for subsection 26(1); and
(b): at least one of the children is a child of a previous relationship of person A; and
(c): at least one of the other children is:

the Secretary may:

(d): determine that person A and person B are both eligible for family tax benefit for the children for the period; and
(e): determine person A's and person B's percentage of the family tax benefit for the children, such that each of those percentages is a multiple of 5%.

(2): The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid family tax benefit for the period.
(3): For the purposes of this section:

(a): an FTB child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual's partner; and
(b): a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and
(c): an FTB child of an individual is an immediate child of the individual if: