Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 29

Eligibility for family tax benefit of separated members of a couple for period before separation
If the Secretary is satisfied that:

(a)
2 individuals are not members of the same couple ( person A and person B ); and

(b)
during a period in the past when person A and person B were members of the same couple, they had an FTB child or children; and

(c)
but for subsection 26(1), person A and person B would both be eligible for family tax benefit for the FTB child or children for that period;

the Secretary may:

(d)
determine that person A and person B are both eligible for family tax benefit for the child or children for that period; and

(e)
determine person A's and person B's percentage of the family tax benefit for the child or children for that period, such that each of those percentages is a multiple of 5%.


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