Document ID: chunk:federal_register_of_legislation:C2004A00843:clause:3_117a
Version: federal_register_of_legislation:C2004A00843
Segment Type: clause
Provision Reference: sch 3 cl 117A
Character Range: 16498–18537

117A  Provisions relating to income earned for the benefit of resident children

 (1) A child is a resident child of a liable parent for the purposes of subparagraph 117(2)(c)(iii) if, and only if:
 (a) the child normally lives with the liable parent; and
 (b) the child is aged under 18; and
 (c) the child is not a member of a couple; and
 (d) the liable parent:
 (i) is a parent of the child; or
 (ii) is, or was, a member of a couple of which the other member is, or was, a parent of the child; and
 (e) the child is not a child of whom both the liable parent and the entitled carer are the parents.

 (2) A child is a resident child of an entitled carer for the purposes of subparagraph 117(2)(c)(iv) if, and only if:
 (a) the child normally lives with the entitled carer; and
 (b) the child is aged under 18; and
 (c) the child is not a member of a couple; and
 (d) the entitled carer:
 (i) is a parent of the child; or
 (ii) is, or was, a member of a couple of which the other member is, or was, a parent of the child; and
 (e) the child is not a child of whom both the entitled carer and the liable parent are the parents.

 (3) For the purposes of subparagraphs 117(2)(c)(iii) and (iv), an amount is taken not to be an additional amount in relation to a person in the following circumstances:
 (a) the amount is earned, derived or received in accordance with a pattern of earnings, derivation or receipt that was established:
 (i) before the resident child became a resident child of the liable parent or the entitled carer; or
 (ii) if the child was a resident child of the liable parent or the entitled carer immediately after the child was born—before the liable parent or the entitled carer could reasonably be expected to have been aware of the pregnancy that resulted in the birth of the child;
 (b) the amount is earned, derived or received other than in accordance with such a pattern, but the alterations to the pattern are of a kind that it is reasonable to expect would have occurred in the ordinary course of events.