Determination of percentage of care—child is not in the adult’s care
35A Determination of percentage of care—child is not in the adult’s care
Initial determination
If:
the Secretary is satisfied that an individual (the adult) has no care of a child but that:
the child is an FTB child of the adult under section 23; or
the child would, under subsection 22(2), (3), (4) or (6), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period) under a care arrangement relating to the child; and
the adult, or the partner of the adult, makes or has made 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 for some or all of the days in the care period; and
the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3), (4) or (6), an FTB child of the other individual or individuals; and
section 35C, 35D or 35G applies in relation to the adult;
the Secretary must determine the adult’s percentage of care for the child during the care period in accordance with that section.
Determination after revocation
If:
the Secretary revokes, under Subdivision E of this Division, a determination of an individual’s (the adult) percentage of care for a child that was made under this section or section 35B; and
the Secretary is satisfied that the adult has no care of the child but that:
the child is an FTB child of the adult under section 23; or
the child would, under subsection 22(2), (3), (4) or (6), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period) under a care arrangement relating to the child; and
the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3), (4) or (6), an FTB child of the other individual or individuals; and
section 35C, 35D or 35G applies in relation to the adult;
the Secretary must determine the adult’s percentage of care for the child during the care period in accordance with that section.
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