Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
If:
a determination of an individual’s percentage of care for a child has been made under section 35A or 35B; and
the determination relates to a claim for payment of family tax benefit for a past period; and
if section 35C or 35D applied in relation to the individual—the interim period for the determination has ended;
the Secretary may revoke the determination.
Note: If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
If the Secretary revokes the determination, the revocation takes effect at the end of:
if the change of care day for the individual occurs during the interim period for the determination—the day on which the interim period ends; or
otherwise—the day before the change of care day for the individual.
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