Document ID: chunk:federal_register_of_legislation:C2013C00567:clause:1_159la:p2
Version: federal_register_of_legislation:C2013C00567
Segment Type: clause
Provision Reference: sch 1 cl 159LA (pt 2/2)
Character Range: 41322–42083

the amount of rebate that would have been allowable under section 159L in respect of the shared care period but for subsection (3) of this section.
non‑shared care rate is the rate that would be the standard rate in respect of the taxpayer or the taxpayer's spouse under clause 30 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999 if:
 (a) clause 31 of that Schedule did not apply; and
 (b) the FTB child in respect of whom the standard rate was determined under clause 31 was the only FTB child of the taxpayer or the taxpayer's spouse, as the case requires.
shared care rate is the standard rate in respect of the taxpayer or the taxpayer's spouse worked out under clause 31 of Schedule 1 to the A New Tax System (Family Assistance) Act 1999.