A New Tax System (Family Assistance) (Administration) Act 1999

PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY  

Division 5 - Payments  

SECTION 67EC   Payment directly to individuals of entitlements to CCS or ACCS  
Before CCS reconciliation conditions met

67EC(1)    
If:

(a)    a decision is made for an individual in relation to sessions of care provided by an approved child care service to a child; and

(b)    the decision would be a fee reduction decision except that the child is not enrolled for care by the service when the decision is made;

the Secretary must pay the amount that would have been the fee reduction amount for the decision, in accordance with subsection (5):

(c)    directly to the individual; or

(d)    if the Secretary considers it appropriate - to another person:


(i) on the individual ' s behalf; or

(ii) to discharge or set off an obligation of the individual to the other person.

67EC(2)    
If:

(a)    a fee reduction decision is made for an individual in relation to sessions of care provided by an approved child care service to a child; and

(b)    the Secretary considers that it is appropriate in the circumstances;

the Secretary may pay the fee reduction amount directly to the individual in accordance with subsection (5) instead of under subsection 67EB(1) (payment to credit of approved provider ' s bank account).



Fee reduction amounts not passed on

67EC(3)    
If a provider:

(a)    remits a fee reduction amount to the Secretary in accordance with paragraph 201A(1)(b) ; or

(b)    incurs a debt to the Commonwealth under section 71D in relation to a fee reduction amount;

the Secretary may pay the fee reduction amount directly to the individual in accordance with subsection (5).



After CCS reconciliation conditions met

67EC(4)    
If:

(a)    an individual is entitled to be paid CCS or ACCS by fee reduction for sessions of care provided by an approved child care service in CCS fortnights starting in an income year (the relevant income year ); and

(b)    

the individual meets the CCS reconciliation conditions for the relevant income year; and

(c)    the total of the fee reduction amounts passed on by the provider of the service to the individual under section 201A , for fee reduction decisions for weeks in CCS fortnights starting in the relevant income year, is less than the total amount of CCS or ACCS the individual is entitled to be paid for those weeks;

the Secretary must pay so much of the difference as has not already been paid under subsection (1), (2) or (3) to the individual under subsection (5).

Note:

CCS payments for an income year are capped if the CCS reconciliation conditions for the income year are met after the second deadline for the income year (see subsection 105D(2A) ).



How amounts are to be paid under this section

67EC(5)    
The whole or any part of an amount mentioned in subsection (1), (2), (3) or (4) must be paid at such time as the Secretary considers appropriate:

(a)    to the credit of a bank account nominated and maintained by:


(i) the individual; or

(ii) if the amount is to be paid to another person under paragraph (1)(b) - the other person; or

(b)    if the Secretary so directs - in a different way.

67EC(6)    
Without limitation, the Secretary may consider that it is not appropriate to make a payment under subsection (1), (2) or (3) until after the individual meets the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week to which the payment relates starts.

Provisions this section is subject to

67EC(7)    
This section is subject to:

(a)    Part 4 (overpayments and debt recovery); and

(b)    Division 3 of Part 8B (payments to payment nominees).




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