Families, Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007 (113 of 2007)

Schedule 1   Amendments relating to child care benefit rate and child care tax rebate

Part 1   Amendments

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

12   After Division 4 of Part 3

Insert:

Division 4AA - Child care tax rebate

Subdivision A - Determination of entitlement to child care tax rebate

65EA Determination of entitlement to child care tax rebate - individual eligible for child care benefit by fee reduction

(1) The Secretary must make a determination under this section in respect of an individual and a child for an income year if:

(a) the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the year; and

(b) no determination under this section, or section 65EB, has already been made in respect of the individual and the child for the income year.

(2) If the Secretary is satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year, the Secretary must determine the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year.

(3) If the Secretary is not satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year, the Secretary must determine that the individual is not entitled to be paid child care tax rebate in respect of the child for the year.

65EB Determination of entitlement to child care tax rebate - individual eligible for child care benefit for a past period

(1) The Secretary must make a determination under this section in respect of an individual and a child for a past period if:

(a) the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period for care provided to the child; and

(b) no determination under this section, or section 65EA, has already been made in respect of the individual and the child for the income year in which the period falls.

(2) If the Secretary is satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year in which the period falls, the Secretary must determine the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year.

(3) If the Secretary is not satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year in which the period falls, the Secretary must determine that the individual is not entitled to be paid child care tax rebate in respect of the child for the year.

65EC Determination of entitlement to child care tax rebate

(1) If:

(a) a determination is made in respect of an individual and a child for an income year:

(i) under section 65EA as a result of a determination under section 51B (the earlier rebate determination ); or

(ii) under section 65EB as a result of a determination under section 52E (the earlier rebate determination ); or

(iii) under this section as a result of a determination under section 51B or 52E (the earlier rebate determination ); and

(b) another determination is made under either or both of sections 51B and 52E in respect of the individual and the child for the income year (the later CCB determination ); and

(c) the other determination is not the result of a review of an earlier determination under the relevant section; and

(d) the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year is increased as a result of the later CCB determination;

the Secretary must determine under this section the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year (the later rebate determination ).

(2) The earlier rebate determination ceases to be in force when the later rebate determination is made.

65ED When determination is in force

Subject to subsection 65EC(2), a determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.

65EE Notice of determination

(1) The Secretary must give notice of a determination under this Subdivision to the individual, stating:

(a) the income year in respect of which the determination is made; and

(b) whether, under the determination, the individual is entitled to be paid child care tax rebate in respect of the income year; and

(c) if the individual is so entitled, the amount of the entitlement; and

(d) that the individual may apply for review of the determination in the manner set out in Part 5.

(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.

Subdivision B - Payment

65EF Payment of child care tax rebate

(1) If a determination is made under section 65EA or 65EB that an individual is entitled to be paid child care tax rebate in respect of a child for an income year, the Secretary must pay the amount to which the individual is determined to be entitled, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.

(2) If a determination is made under section 65EC that an individual is entitled to be paid an increased amount of child care tax rebate in respect of a child for an income year, the Secretary must pay the amount of the increase, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.

(3) The Secretary may direct that the whole or a part of an amount which is to be paid under this section is to be paid in a different way from that provided for by subsection (1) or (2). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

(4) This section is subject to Part 4 and to Division 3 of Part 8B.