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COMMONWEALTHAct
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s 35D

Percentage of care if action taken to make a new care arrangement in relation to a child

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

35D Percentage of care if action taken to make a new care arrangement in relation to a child

(1)

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

(a)

a care arrangement (the current 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 the 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:

(i)

has not taken reasonable action to ensure that the current care arrangement is complied with; but

(ii)

has taken reasonable action to make another care arrangement (the new care arrangement) in relation to the child; and

(d)

the Secretary is satisfied that, if the new care arrangement were to be made, the extent of care that the individual who has reduced care of the child would have under that arrangement during the care period would be:

(i)

more than the actual care of the child that the Secretary is satisfied that the individual has had, or will have, during that period; but

(ii)

less than the extent of care of the child that the individual should have had, or is to have, under the current care arrangement during that period; and

(e)

the Secretary is satisfied that special circumstances exist in relation to the individual who has reduced care of the child.

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 would have under the new care arrangement during the care period if it were to be made.

(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 new care arrangement were not to be made.

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