#### 35GA When an individual has increased care of a child An individual has increased care of a child if: (a) a care arrangement applies in relation to the child; and (b) the individual should have had, or is to have, an extent of care of the child under the care arrangement during a care period; and (c) the Secretary is satisfied that the actual care of the child that the individual has had, or is likely to have, during the care period is more than that extent of care.

Previous section35GPercentage of care if claim is made for payment of family tax benefit because of the death of a child Next section35HWhen an individual has reduced care of a child

Section 35GA - A New Tax System (Family Assistance) Act 1999 - When an individual has increased care of a child — Zoe