Document ID: chunk:federal_register_of_legislation:C2004A05083:schedule:1:p12
Version: federal_register_of_legislation:C2004A05083
Segment Type: schedule
Provision Reference: sch 1 (pt 12/18)
Character Range: 28516–31167

relevant period;

      the other child is also taken not to be a dependant, or the other children are also taken not to be dependants, of the other person or any of the other persons during the allocation period.

      (4) For the purposes of paragraph (1)(c), persons who ordinarily reside together are taken to reside together during any period in which they are temporarily residing apart.

      (5) For the purpose only of determining whether a period includes the last day of a relevant period, if a person (the child) who ceases during the relevant period but before that day to be a dependant of another person merely because the child dies or ceases to be a person to whom subsection 20K(1) applies, the child is taken to continue to be a dependant of the other person until the end of the relevant period.

      20N Where a person to whom section 20M does not apply is a dependant of 2 or more persons who reside together and 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) section 20M does not apply to the child; and

          (d) the relevant persons have made a written agreement (the family agreement) in accordance with subsection (2) in relation to the child nominating one of them (the nominee) as

      the person of whom the child is the dependant in respect of the allocation period.

      (2) The family agreement must be made on or before:

          (a) the day on which the first return of income of any of the relevant persons was lodged for:

            (i) if the allocation period is, or occurs in, the relevant part of the 1996-97 year of income—that year of income; or

             (ii) if the allocation period is, or occurs in, the 1997-98 year of income or a later year of income—that year of income; or

          (b) such later day as the Commissioner allows.

      (3) Subject to this section, the child is taken, in respect of the allocation period, to be the dependant of the nominee and not to be the dependent of the other relevant person or any of the 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