31CSharing family tax benefit (shared care percentages)

#### 31C Sharing family tax benefit (shared care percentages) (1) If: (a) an individual has a shared care percentage for an FTB child of the individual; and (b) the child is the individual’s only FTB child; the individual’s energy supplement (Part B) is the individual’s shared care percentage of the energy supplement (Part B) that would otherwise apply. (2) If: (a) an individual has a shared care percentage for an FTB child of the individual; and (b) the child is not the individual’s only FTB child; the individual’s energy supplement (Part B) is to be worked out as follows: (c) for each of the individual’s FTB children for whom the individual does not have a shared care percentage, work out the amount that would be the individual’s energy supplement (Part B) under clause 31B if that child were the individual’s only FTB child; (d) for each of the individual’s FTB children for whom the individual has a shared care percentage, work out the amount that would be the individual’s energy supplement (Part B) under clause 31B if: (i) that child were the individual’s only FTB child; and (ii) subclause (1) of this clause applied to the child; (e) the individual’s energy supplement (Part B) is the highest of the amounts obtained under paragraphs (c) and (d).