CTHIn ForceAct
A New Tax System (Family Assistance) Act 1999
35GPercentage of care if claim is made for payment of family tax benefit because of the death of a child
Start here
Get a plain-English read of 35G
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance) Act 1999.
#### 35G Percentage of care if claim is made for payment of family tax benefit because of the death of a child
(1) This section applies in relation to an individual (the adult) if:
(a) the adult, or the partner of the adult, has made a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual; and
(b) the claim relates to a child who has died; and
(c) a determination (the earlier determination) of the adult’s percentage of care for the child applied, immediately before the child’s death, in relation to a claim by the adult or the partner for payment of family tax benefit by instalment.
(2) The Secretary must determine, under section 35A or 35B, the adult’s percentage of care for the child to be the percentage of care that applied under the earlier determination immediately before the child’s death.