25Effect of FTB child being in individual’s care for less then 10% of a period

#### 25 Effect of FTB child being in individual’s care for less then 10% of a period (1) If: (a) the Secretary is satisfied there has been, or will be, a pattern of care for an individual (the child) over a period such that, for the whole, or for parts (including different parts), of the period, the child was, or will be, an FTB child of more than one other individual in accordance with subsection 22(2), (3), (4), (5) or (6); and (b) one of those other individuals makes, or has made, a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 for payment of family tax benefit in respect of the child for some or all of the days in that period; and (c) the Secretary is satisfied that the child was, or will be, in the care of that last‑mentioned individual for less than 10% of that period; the child is to be taken, despite that subsection, not to be an FTB child of that last‑mentioned individual for any part of that period. (2) For the purposes of this section, a child cannot be in the care of more than one of the other individuals referred to in subsection (1) on any particular day. (3) For the purposes of this section, the Secretary must determine which of the other individuals referred to in subsection (1) has the care of the child on any given day having regard to the living arrangements of the child. 9 Paragraph 28(1)(e) Omit “, such that each of those percentages is a multiple of 5%”. 10 Paragraph 29(e) Omit “, such that each of those percentages is a multiple of 5%”. 11 Section 30 Repeal the section. 12 Paragraph 33(2)(c) Omit “the subject amount”, substitute “so much of the subject amount as does not relate to any period before the beginning of the income year preceding the income year in which the individual died”. 13 Paragraph 33(2)(d) Omit “the subject amount”, substitute “that much of the subject amount”. 14 Subsection 33(2) Omit “the subject amount and no‑one else is, or can become, eligible for or entitled to be paid that amount”, substitute “that much of the subject amount and no‑one else is, or can become, eligible for or entitled to be paid any of the subject amount”. 15 Subsection 35(1) (table items 2 and 3) Repeal the items, substitute: | 2 | 16 or more | (a) the individual has adjusted taxable income, for the income year in which the particular time occurs, that equals or exceeds the cut‑out amount (see subsection (3)); or(b) the individual, or someone on behalf of the individual, is, at the particular time, receiving payments under a prescribed educational scheme. | | --- | ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 3 | any age | the individual, or someone on behalf of the individual, is, at the particular time, receiving:(a) a social security pension; or(b) a social security benefit; or(c) payments under a program included in the programs known as Labour Market Programs. | 16 Subparagraph 39(2)(b)(v) Repeal the subparagraph. 17 Paragraph 39(4)(c) Repeal the paragraph. 18 Paragraphs 59(1)(b) and (c) Repeal the paragraphs, substitute: (b) the FTB child is also an FTB child of another individual who is not person A’s partner; 19 Subsection 59(1) (second sentence) Repeal the sentence. 20 Section 68 Repeal the section, substitute: