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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 59
Secretary may make determination where individual is FTB child of
2 people who are not members of the same couple - (1)
- If the Secretary is
satisfied that:
- (a)
- an individual is an FTB child of an individual ( person A ); and
- (b)
- the FTB child is also an FTB child of another individual who is not person
A's partner; and
- (c)
- person A and the other individual are living together;
the Secretary may determine the percentage that is to be person A's percentage
of family tax benefit for the child. The percentage is to be a multiple of 5%.
- (2)
- If the FTB child is one of 3 or more FTB children who were born during the
same multiple birth, the Secretary may specify in the determination under
subsection (1) the manner in which multiple birth allowance under Division 2
of Part 5 of Schedule 1 is to be dealt with.
- (3)
- Without limiting subsection (2), the Secretary may specify that the whole
of the multiple birth allowance is to be paid to one of the 2 individuals
involved.
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