Why does the parent with custody get tax deductions while the parent paying support gets none?

if parent A has custody, but parent B pays child support, which in theory, should cover most of the expenses involved in raising a child, then why does parent A get to claim the child as a dependent, when the child is obviously dependent on income from parent B?Why does the parent with custody get tax deductions while the parent paying support gets none?
dependant means an Australian resident you maintained who was:





your spouse


your child aged less than 21 years, or


your child aged 21 years or over but less than 25 years who was receiving full-time education at a school, college or university and whose separate net income was less than $1,786.





If the parents of a child lived separately or apart for all or part of the income year and the child was a dependant of each of them, the child is treated as a dependant of each parent.Therefore a child can be claimed as a dependant of both birth parents for the purpose of tax





Hope that helpsWhy does the parent with custody get tax deductions while the parent paying support gets none?
Because that theory is wrong. Child support payments are usually a small fraction of what it costs to raise a child.
Child support money is not most of the money required to support the child, it's a small portion towards it. Anyway I think if you pay the right support you are supporting them and can claim them as dependent.





Harriet