28Eligibility for family tax benefit of members of a couple in a blended family

28 Eligibility for family tax benefit of members of a couple in a blended family

(1) If the Secretary is satisfied that: (a) 2 individuals who are members of the same couple (person A and person B) would each be eligible for family tax benefit for 2 or more FTB children during a period but for subsection 26(1); and (b) at least one of the children is a child of a previous relationship of person A; and (c) at least one of the other children is: (i) a child of the relationship between person A and person B; or (ii) a child of a previous relationship of person B; the Secretary may: (d) determine that person A and person B are both eligible for family tax benefit for the children for the period; and (e) determine person A’s and person B’s percentage of the family tax benefit for the children. (2) The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid family tax benefit for the period. (3) For the purposes of this section: (a) an FTB child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual’s partner; and (b) a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and (c) an FTB child of an individual is an immediate child of the individual if: (i) the child is the natural child, adopted child or relationship child of the individual; or (ii) the individual is legally responsible for the child.