s 35N
In forceGuidelines about the making of determinations
Division 7AReconciliation of estimates of adjusted taxable income
Subdivision DDetermination of percentage of care
35N Guidelines about the making of determinations
(1)
The Secretary may, by legislative instrument, make guidelines relating to the making of determinations under this Subdivision.
(2)
In making a determination under this Subdivision, the Secretary must have regard to any guidelines in force under subsection (1).
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