35ADetermination of percentage of care—child is not in the adult’s care

#### 35A Determination of percentage of care—child is not in the adult’s care Initial determination (1) If: (a) the Secretary is satisfied that an individual (the adult) has no care of a child but that: (i) the child is an FTB child of the adult under section 23; or (ii) the child would, under subsection 22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period) under a care arrangement relating to the child; and (b) the adult, or the partner of the adult, makes or has made a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in the care period; and (c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3) or (4), an FTB child of the other individual or individuals; and (d) section 35C or 35G applies in relation to the adult; the Secretary must determine the adult’s percentage of care for the child during the care period in accordance with that section. Determination after revocation (2) If: (a) the Secretary revokes or suspends, under Subdivision E of this Division (except under paragraph 35PA(3)(b) or 35QA(3)(b)), a determination of an individual’s (the adult) percentage of care for a child that was made under this section or section 35B; and (b) the Secretary is satisfied that the adult has no care of the child but that: (i) the child is an FTB child of the adult under section 23; or (ii) the child would, under subsection 22(2), (3) or (4), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period) under a care arrangement relating to the child; and (c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3) or (4), an FTB child of the other individual or individuals; and (d) section 35C or 35G applies in relation to the adult; the Secretary must determine the adult’s percentage of care for the child during the care period in accordance with that section.