Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 8

             (1)  The Secretary may determine:

                     (a)  that an individual who is not an Australian resident is to be taken to be an Australian resident for the purposes of Division 4 of Part 3 (eligibility for child care benefit) for a period or indefinitely; and

                     (b)  if the determination is for a period--the period in respect of which the individual is to be taken to be an Australian resident.

             (2)  The Secretary may make a determination under subsection (1) if the Secretary is satisfied that:

                     (a)  hardship would be caused to the individual if the individual were not treated as an Australian resident for a period or indefinitely; or

                     (b)  because of the special circumstances of the particular case, the individual should be treated as an Australian resident for a period or indefinitely.

             (3)  In making a determination under subsection (1), the Secretary must comply with any guidelines in force under subsection (4) in relation to the making of such determinations.

             (4)  The Minister may, by legislative instrument, make guidelines:

                     (a)  relating to the making of determinations under subsection (1); and

                     (b)  in particular, setting time limits applicable to the determining of periods under paragraph (1)(b).