Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:1_25
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 1 cl 25
Character Range: 8889–10250

25  Effect of FTB child being in individual's care for less then 10% of a period

 (1) If:
 (a) the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the child) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); and
 (b) one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and
 (c) the Secretary is satisfied that the child was, or will be, in the care of that last‑mentioned individual for less than 10% of that period;
the child is to be taken, despite that subsection, not to be an FTB child of that last‑mentioned individual for any part of that period.

 (2) For the purposes of this section, a child cannot be in the care of more than one of the other individuals referred to in subsection (1) on any particular day.

 (3) For the purposes of this section, the Secretary must determine which of the other individuals referred to in subsection (1) has the care of the child on any given day having regard to the living arrangements of the child.