35EApplication of section 35C in relation to claims for family tax benefit for a past period

#### 35E Application of section 35C in relation to claims for family tax benefit for a past period Initial determination (1) If: (a) the Secretary is required by section 35A or 35B to determine an individual’s percentage of care for a child; and (b) subsection 35A(1) or 35B(1) applies; and (c) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period; section 35C applies in relation to the individual as if the determination were being made on the first relevant day of the past period. Determination after revocation (2) If: (a) the Secretary is required by section 35A or 35B to determine (the new determination) an individual’s percentage of care for a child; and (b) subsection 35A(2) or 35B(2) applies; and (c) the determination (the earlier determination) referred to in paragraph 35A(2)(a) or 35B(2)(a) relates to a claim for payment of family tax benefit for a past period; section 35C applies in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.