Barrister AI
All legislation
COMMONWEALTHAct
In force
This is the latest official compilation.Check the official source →
s 35F

Sections 35C and 35D do not apply in certain circumstances

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

35F Sections 35C and 35D do not apply in certain circumstances

(1)

Sections 35C and 35D do not apply in relation to an individual if:

(a)

subsection 35A(1) or 35B(1) applies; and

(b)

either:

(i)

if 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—the first day of the past period is 14 weeks or more after the change of care day for the individual; or

(ii)

otherwise—the day on which the claim referred to in that paragraph is or was made is 14 weeks or more after the change of care day for the individual.

(2)

If the Secretary is satisfied that special circumstances exist in relation to an individual who has reduced care of the child, the Secretary may determine that subsection (1) applies as if the reference to 14 weeks in subparagraph (1)(b)(i) or (ii) were a reference to such longer period as the Secretary determines to be appropriate.

(3)

The period determined under subsection (2) must not be more than 26 weeks.

Research tools for this sectionPro

The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.