#### 35M Rounding of a percentage of care If an individual’s percentage of care determined under this Subdivision is not a whole percentage: (a) if the percentage is greater than 50%—the percentage is rounded up to the nearest whole percentage; and (b) if the percentage is less than 50%—the percentage is rounded down to the nearest whole percentage.

Previous section35LDays to which the percentage of care applies if 2 percentages of care apply under section 35C in relation to an individual Next section35NGuidelines about the making of determinations

Section 35M - A New Tax System (Family Assistance) Act 1999 - Rounding of a percentage of care — Zoe