Generally, the term parent has the same meaning under the A New Tax System (Family Assistance) Act 1999 as under the Social Security Act 1991.
For FA purposes, a parent is the natural or adoptive parent of the child, or the child's parent where the child is the product of that person's previous or current relationship (whether that be a same-sex or opposite sex relationship).
Act reference: Family Law Act 1975 refer to Part VII Children
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Last reviewed: 1 July 2009