A New Tax System (Family Assistance) Act 1999
29Eligibility for family tax benefit of separated members of a couple for period before separation
Start here
Get a plain-English read of 29
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance) Act 1999.
29 Eligibility for family tax benefit of separated members of a couple for period before separation
If the Secretary is satisfied that: (a) 2 individuals are not members of the same couple (person A and person B); and (b) during a period in the past when person A and person B were members of the same couple, they had an FTB child or children; and (c) but for subsection 26(1), person A and person B would both be eligible for family tax benefit for the FTB child or children for that period; the Secretary may: (d) determine that person A and person B are both eligible for family tax benefit for the child or children for that period; and (e) determine person A’s and person B’s percentage of the family tax benefit for the child or children for that period.