35RSecretary may revoke a determination relating to a claim for payment of family tax benefit for a past period

35R  Secretary may revoke a determination relating to a claim for payment of family tax benefit for a past period

 (a) a determination of an individual’s percentage of care for a child has been made under section 35A or 35B; and

 (b) the determination relates to a claim for payment of family tax benefit for a past period; and

 (c) if section 35C or 35D applied in relation to the individual—the interim period for the determination has ended;

the Secretary may revoke the determination.

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 the interim period for the determination—the day on which the interim period ends; or