35EApplication of sections 35C and 35D in relation to claims for family tax benefit for a past period

35E  Application of sections 35C and 35D in relation to claims for family tax benefit for a past period

 (a) the Secretary is required by section 35A or 35B to determine an individual’s percentage of care for a child; and

 (b) subsection 35A(1) or 35B(1) applies; and

 (c) the claim referred to in paragraph 35A(1)(b) or 35B(1)(b) is a claim for payment of family tax benefit for a past period;

sections 35C and 35D apply in relation to the individual as if the determination were being made on the first relevant day of the past period.

 (a) the Secretary is required by section 35A or 35B to determine (the new determination) an individual’s percentage of care for a child; and

 (b) subsection 35A(2) or 35B(2) applies; and

 (c) the determination (the earlier determination) referred to in paragraph 35A(2)(a) or 35B(2)(a) relates to a claim for payment of family tax benefit for a past period;

sections 35C and 35D apply in relation to the individual as if the new determination were being made on the relevant day after the revocation of the earlier determination.