Document ID: chunk:federal_register_of_legislation:C2024C00583:section:27
Version: federal_register_of_legislation:C2024C00583
Segment Type: section
Provision Reference: s 27
Character Range: 95495–96476

27  Extension of meaning of FTB or regular care child in a blended family case
 (1) This section applies if:
 (a) 2 individuals are members of the same couple; and
 (b) either or both of the individuals have a child (the qualifying child) from another relationship (whether before or after the 2 individuals became members of that couple).
 (2) While the 2 individuals are members of that couple:
 (a) each qualifying child that is an FTB child, or regular care child, of one member of the couple is taken also to be an FTB child, or regular care child, (as the case requires) of the other member of the couple; and
 (b) if the Secretary has determined, under section 35A or 35B, one individual's percentage of care for the qualifying child during a care period (whether before or after the 2 individuals became members of that couple)—the Secretary is taken to have determined the same percentage to be the other individual's percentage of care for the child during that period.