Document ID: chunk:federal_register_of_legislation:C2004A05083:schedule:1:p13
Version: federal_register_of_legislation:C2004A05083
Segment Type: schedule
Provision Reference: sch 1 (pt 13/18)
Character Range: 30924–33673

other relevant persons.

      (4) Subsection (3) does not apply in respect of the child unless:

          (a) there is no person (other than the child) who would, apart from this section, be a dependant of all the relevant persons during any period in which they reside together that is the whole or a part of the relevant period; or

          (b) if there is any such person (the other child) or there are any such persons (the other children)—the agreement nominates the nominee as the person of whom the other child is the dependant, or the other children are the dependants, in respect of any period referred to in paragraph (a).

      (5) Subsection (3) does not apply, and is taken never to have applied, if none of the relevant persons retain the family agreement for the period of 5 years starting on the day on which the agreement was made.

      (6) If the family agreement is lost or destroyed and the Commissioner is satisfied that one of the relevant persons has a document (the substitute family agreement) that:

          (a) is a copy of the family agreement; or

          (b) properly records all the matters set out in the family agreement and was in existence when the family agreement was lost or destroyed;

      the substitute family agreement is taken, for the purposes of this section, to be, and to have been at all times after the family agreement was lost or destroyed, the family agreement.

      (7) If:

          (a) the family agreement is lost or destroyed; and

          (b) the Commissioner is satisfied that the loss or destruction occurred because of circumstances beyond the control of the relevant persons; and

          (c) subsection (6) does not apply;

      the operation of subsection (3) is not affected, and is taken never to have been affected, by subsection (5).

      (8) Section 170 does not prevent the amendment of an assessment at any time for the purposes of giving effect to this section.

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

       20P Where a person is a dependant of 2 or more persons who reside together and do not make an agreement about dependency

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

          (a) the child would, apart from this section and section 20L, be a dependant of 2 or more persons (the relevant persons) during the allocation period; and

          (b) the relevant persons reside together during the allocation period; and

          (c) the relevant persons have not made a written agreement in relation