Document ID: chunk:federal_register_of_legislation:C2004A05083:schedule:1:p11
Version: federal_register_of_legislation:C2004A05083
Segment Type: schedule
Provision Reference: sch 1 (pt 11/18)
Character Range: 26193–28744

the child.

      (3) Subject to subsection (4), a child is taken not to be a dependant of a relevant person during any part of the allocation period if the number of days of care is less than 30% of the number of days in the allocation period.

      (4) If, as a result of the application of subsections (2) and (3), the child is taken to be a dependant of one only of the relevant persons, the child is taken to be a dependant of that person during the whole of the allocation period.

      (5) For the purposes of subsection (1), persons who ordinarily reside together are taken to reside together during any period in which they are temporarily residing apart.

       20M Where a person is a dependant of 2 or more persons who reside together and section 20D applies to one only of them

      (1) This section applies to a person (the child) in respect of a period (the allocation period) that is a relevant period, or is a part of a relevant period that includes the last day of the relevant period, if, during the allocation period:

          (a) the child is, or apart from section 20L would be, a dependant of a person (the relevant person); and

          (b) the child would, apart from this section and section 20L, also be a dependant of another person or other persons; and

          (c)the relevant person and the other person or other persons reside together.

      (2) If subsection 20D(1) or (2) applies to the relevant person in respect of the year of income that is the allocation period or in which the allocation period occurs but does not apply to the other person or any of the other persons in respect of that year of income, the child

      is taken not to be a dependant of the other person or any of the other persons during the allocation period.

      (3) If:

          (a) the child is taken not to be a dependant of the other person or any of the other persons during the allocation period because of the operation of subsection (2); and

          (b) another person (the other child) is a dependant, or other persons (the other children) are dependants, of the relevant person and would, apart from this section, also be a dependant or dependants of the other person or any of the other persons during any period in which they reside together that is the whole or a part of the relevant period;

      the other child is also taken not to be a dependant, or the other children are also taken not to be dependants, of the other person or any of the other persons during the allocation period.

      (4) For