A New Tax System (Family Assistance) Act 1999
57GCEligibility for single income family supplement of members of a couple in a blended family
Start here
Get a plain-English read of 57GC
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance) Act 1999.
57GC Eligibility for single income family supplement of members of a couple in a blended family
(1) If the Secretary is satisfied that: (a) 2 individuals who are members of the same couple (person A and person B) would each be eligible for single income family supplement in respect of 2 or more qualifying children during a period but for subsection 57GA(1); and (b) at least one of the children is a child of a previous relationship of person A; and (c) at least one of the other children is: (i) a child of the relationship between person A and person B; or (ii) a child of a previous relationship of person B; the Secretary may: (d) determine that person A and person B are both eligible for single income family supplement for the children for the period; and (e) determine person A’s and person B’s percentage of the single income family supplement for the children. (2) The Secretary cannot make a determination under subsection (1) for a past period if person A or person B has been paid single income family supplement for the period. (3) For the purposes of this section: (a) a qualifying child of an individual is a child of a previous relationship of an individual who is a member of a couple if the child is an immediate child of that individual but not of the individual’s partner; and (b) a child is a child of the relationship of 2 individuals who are members of a couple if the child is an immediate child of both members of the couple; and (c) a qualifying child of an individual is an immediate child of the individual if: (i) the child is the natural child, adopted child or relationship child of the individual; or (ii) the individual is legally responsible for the child.