Application of sections 35C and 35D in relation to claims for family tax benefit for a past period
35E Application of sections 35C and 35D in relation to claims for family tax benefit for a past period
Initial determination
If:
the Secretary is required by section 35A or 35B to determine an individual’s percentage of care for a child; and
subsection 35A(1) or 35B(1) applies; and
the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period;
sections 35C and 35D apply in relation to the individual as if the determination were being made on the first relevant day of the past period.
Determination after revocation
If:
the Secretary is required by section 35A or 35B to determine (the new determination) an individual’s percentage of care for a child; and
subsection 35A(2) or 35B(2) applies; and
the determination (the earlier determination) referred to in paragraph 35A(2)(a) or 35B(2)(a) relates to a claim for payment of family tax benefit for a past period;
sections 35C and 35D apply in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.
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