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27. Sharing family tax benefit (determination under subsection 59(1))
27. If the Secretary has determined under subsection 59(1) the percentage (the specified percentage) that is to be an individual's percentage of family tax benefit for an FTB child of the individual, the FTB child rate for the child, in working out the individual's standard rate under clause 26, is the specified percentage of the FTB child rate that would otherwise apply to the child.