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COMMONWEALTHAct
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s 35J

Working out actual care, and extent of care, of a child

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

35J Working out actual care, and extent of care, of a child

(1)

The actual care of a child that an individual has had, or will have, during a care period may be worked out based on the number of nights that the Secretary is satisfied that the child was, or will be, in the care of the individual during the care period.

(2)

The extent of care of a child that an individual should have had, or is to have, under a care arrangement during a care period may be worked out based on the number of nights that the child should have been, or is to be, in the care of the individual during the care period under the care arrangement.

(3)

For the purposes of this section, a child cannot be in the care of more than one individual at the same time.

(4)

This section does not limit section 35B, 35C, 35D or 35H.

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