Wade v Secretary, Department of Family & Community Services [2004] FCA 1660

Wade v Secretary, Department of Family & Community Services [2004] FCA 1660

The Act's object is to provide a benefit to the person having the care of the child, and the percentage of Family Tax Benefit to be assigned should reflect the actual care provided, which may be accurately assessed using hours as well as days; there is no legal requirement in the Act to use days only.

Jurisdiction
Australia
Judgment Date
20 December 2004
Procedural Posture
Appeal / Judgment
Outcome
Application dismissed
Legal Topics
['family Tax Benefit' 'apportionment of Shared Care' 'eligibility for Family Benefit' 'calculation Methods for Shared Care' 'use of Hours Versus Days in Care Assessment']

Case Brief

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Procedural Posture

Appeal / Judgment

  1. 1 ['Whether hours should be used in calculating care for the purposes of the Family Tax Benefit' 'The proper method for determining the percentage of Family Tax Benefit in shared care situations']

Ratio Decidendi

The Act's object is to provide a benefit to the person having the care of the child, and the percentage of Family Tax Benefit to be assigned should reflect the actual care provided, which may be accurately assessed using hours as well as days; there is no legal requirement in the Act to use days only.

Court Disposition

Application dismissed

Orders

  • ['The application be dismissed.' "The applicant pay the first respondent's costs including any reserved costs."]