Document ID: chunk:federal_register_of_legislation:C2025C00014:section:251r:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 251R (pt 2/4)
Character Range: 1760156–1762653

his or her parents in respect of that period; and
 (c) both of the parents or their spouses, being partners as defined in the A New Tax System (Family Assistance) Act 1999, are eligible for family tax benefit at the Part A rate under that Act in respect of that child (whether the child is an FTB child or a regular care child within the meaning of that Act) in respect of the period; and
 (d) the Families Secretary has determined, under Subdivision D of Division 1 of Part 3 of that Act, each parent's or spouse's percentage of care for the child during a care period (within the meaning of that Act);
the child is to be taken to be a dependant of each parent for the purposes of Part VIIB of this Act, for so much only of that period as corresponds with that percentage of care.
 (6) For the purposes of paragraph (3)(c), a person shall be taken to have contributed to the maintenance of another person during any period during which the person and that other person resided together, unless the contrary is established to the satisfaction of the Commissioner.
 (6A) A reference in subsections (6B), (6C) and (6D) to an eligible prescribed person in relation to a period is a reference to a person who would, apart from subsections 251U(2) and (3), be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during that period by virtue of paragraph 251U(1)(a), (b), (ca), (caa) or (cb).
 (6B) For the purposes of this Part, where:
 (a) a person (in this subsection called the first person) was an eligible prescribed person in relation to a period in a year of income; and
 (b) apart from this subsection, another person (in this subsection called the leviable person) would be a dependant of the first person during that period; and
 (c) Medicare levy is payable by the leviable person upon the taxable income of the year of income;
the leviable person is not to be taken to have been a dependant of the first person during that period.
 (6C) For the purposes of this Part, where:
 (a) a person (in this subsection called the first person) was an eligible prescribed person in relation to a period in a year of income; and
 (b) another person (in this subsection called the spouse) was the spouse of the first person during the whole of that period; and
 (c) the spouse was not an eligible prescribed person in relation to that period; and
 (d) Medicare levy is payable by the spouse upon the taxable income of the year of income; and
 (e)