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COMMONWEALTHAct
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s 35C

Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with

In force
Division 7AReconciliation of estimates of adjusted taxable income
Subdivision DDetermination of percentage of care

35C Percentage of care if action taken to ensure that a care arrangement in relation to a child is complied with

(1)

This section applies in relation to an individual (the adult) if:

(a)

a care arrangement applies in relation to a child; and

(b)

the Secretary is satisfied that the actual care of the child that the adult has had, or will have, during a care period does not comply with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil); and

(c)

an individual who has reduced care of the child has taken reasonable action to ensure that the care arrangement is complied with.

Note:

This section does not apply in certain circumstances, see section 35F.

(2)

The Secretary must determine, under section 35A or 35B, 2 percentages of care in relation to the adult.

(3)

The first percentage of care is to be a percentage that corresponds with the extent of care of the child that the adult should have had, or is to have, under the care arrangement during the care period (which may be nil).

(4)

The second percentage of care is to be:

(a)

if section 35A applies in relation to the adult—0%; or

(b)

if section 35B applies in relation to the adult—a percentage that corresponds with the actual care of the child that the Secretary is satisfied that the adult would have during the care period if the action referred to in paragraph (1)(c) were not to succeed.

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