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A New Tax System (Family Assistance) Act 1999
35RSecretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
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#### 35R Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period
(1) The Secretary may revoke a determination of an individual’s percentage of care for a child under section 35A or 35B if:
(a) the determination relates to a claim for payment of family tax benefit for a past period; and
(b) if section 35C applied in relation to the individual—the maximum interim period for the determination has ended.
> Note: If the Secretary revokes the determination, the Secretary must make a new determination under section 35A or 35B to replace the revoked determination: see subsection 35A(2) or 35B(2).
(2) If the Secretary revokes the determination, the revocation takes effect at the end of:
(a) if the change of care day for the individual occurs during an interim period for the determination—the day on which the interim period ends; or
(b) otherwise—the day before the change of care day for the individual.