Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:4_28
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 4 cl 28
Character Range: 439246–440286

28  Subsection 251R(5)
Repeal the subsection, substitute:

 (5) If, in relation to a period, being the whole or a part of a year of income:
 (a) the parents of a child referred to in paragraph (3)(b) lived separately and apart from each other; and
 (b) the child would, but for this subsection, be taken, for the purposes of this Part, to be a dependant of each of 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 for that child in respect of the period; and
 (d) the Secretary of the Department whose Minister administers that Act has determined, under subsection 59(1) of that Act, that each parent is entitled to a specified percentage of that family tax benefit;
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 represents that percentage of the period.