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s 35L

Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual

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

35L Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual

(1)

If:

(a)

a determination of an individual’s percentage of care for a child is made under section 35A or 35B; and

(b)

section 35C or 35D applied in relation to the individual;

then:

(c)

the percentage of care referred to in subsection 35C(3) or 35D(3) applies during the interim period for the determination unless a revocation of the determination under Subdivision E of this Division takes effect; and

(d)

the percentage of care referred to in subsection 35C(4) or 35D(4) applies after the end of the interim period for the determination unless a revocation of the determination under Subdivision E of this Division takes effect.

(2)

The interim period for the determination:

(a)

starts on the application day for the determination; and

(b)

ends at the end of the earliest of the following days:

(i)

the day specified by the Secretary;

(ii)

if section 35C applied in relation to the individual—the day before the day on which the action referred to in paragraph 35C(1)(c) ends;

(iii)

if section 35D applied in relation to the individual—the day before the day on which the action referred to in subparagraph 35D(1)(c)(ii) ends;

(iv)

if a care arrangement in relation to the child begins to apply on a day after the application day for the determination—the day before the day on which the care arrangement begins to apply.

(3)

The day specified by the Secretary under subparagraph (2)(b)(i) must be the last day in the 14 week period, or such other longer period as is specified under subsection (4), that starts on the change of care day for the individual.

(4)

If the Secretary is satisfied that special circumstances exist in relation to the individual who has reduced care of the child, the Secretary may specify a period of up to 26 weeks for the purposes of subsection (3).

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Section 35L — Days to which the percentage of care applies if section 35C or 35D applied in relation to an individual — Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 (Commonwealth) — Barrister AI