35ADetermination of percentage of care—child is not in the adult’s care

35A  Determination of percentage of care—child is not in the adult’s care

 (a) the Secretary is satisfied that an individual (the adult) has no care of a child but that:

 (i) the child is an FTB child of the adult under section 23; or

 (ii) the child would, under subsection 22(2), (3), (4) or (6), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period) under a care arrangement relating to the child; and

 (b) the adult, or the partner of the adult, 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 the care period; and

 (c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3), (4) or (6), an FTB child of the other individual or individuals; and

 (d) section 35C, 35D or 35G applies in relation to the adult;

the Secretary must determine the adult’s percentage of care for the child during the care period in accordance with that section.

 (2)  If:

 (a) the Secretary revokes, under Subdivision E of this Division, a determination of an individual’s (the adult) percentage of care for a child that was made under this section or section 35B; and

 (b) the Secretary is satisfied that the adult has no care of the child but that:

 (i) the child is an FTB child of the adult under section 23; or

 (ii) the child would, under subsection 22(2), (3), (4) or (6), be an FTB child of the adult if there had been, or were to be, a pattern of care for the child over a period (the care period) under a care arrangement relating to the child; and

 (c) the adult is not a partner of at least one other individual who has a pattern of care for the child such that the child was or will be, under subsection 22(2), (3), (4) or (6), an FTB child of the other individual or individuals; and

 (d) section 35C, 35D or 35G applies in relation to the adult;

the Secretary must determine the adult’s percentage of care for the child during the care period in accordance with that section.