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

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:

PART 3 - PAYMENT OF FAMILY ASSISTANCE

Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Div 4AA (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 11, effective 24 June 2009. No 50 of 2009, s 3 and Sch 1 items 42 to 44, contains the following transitional provisions:

Operation of laws  
(1)
If, before 24 June 2009 (the commencement time ), a thing was done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the thing is taken to have been done in relation to child care rebate.

(2)
If, before the commencement time, a thing was omitted to be done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the omission is taken to have happened in relation to child care rebate.

(3)
Subitems (1) and (2) do not have the effect of changing the time at which the thing was actually done or omitted to have been done.

(4)
The Minister may, by writing, determine either or both of the following:

(a) that subitem (1) does not apply in relation to a specified thing done;

(b) that subitem (2) does not apply in relation to a specified thing omitted to have been done.

A determination under this subitem has effect accordingly.

(5)
A determination under subitem (4) is not a legislative instrument.

(6)
For the purposes of this item:

doing
a thing includes making an instrument.

omitting
to do a thing includes failing to make an instrument.

References in instruments  
(1)
If:

(a) an instrument was in force immediately before the commencement time; and

(b) the instrument refers to child care tax rebate (including by way of abbreviation);

the reference has effect after the commencement time as if it were a reference to child care rebate.

(2)
The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified reference. A determination under this subitem has effect accordingly.
Regulations  
44
The Governor-General may make regulations prescribing matters of a transitional nature (including any saving or application provisions) relating to the amendments or repeals made by this Schedule.

The heading formerly read:

Division 4AA - Child care tax

Div 4AA inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.

Subdiv AAB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Subdiv AAB inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 65EAAE repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAE formerly read:

SECTION 65EAAE If weekly payment is to an approved child care service, notice of revised calculation must be given to the service  
65EAAE(1)
This section applies if:

(a) the Secretary, under section 65EAAD, recalculates an amount of child care rebate which the Secretary considers is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week; and

(b) the individual has made an election under paragraph 65EAAAA(1)(b) that is in effect for the week to have child care rebate paid weekly to the approved child care service.

65EAAE(2)
The Secretary must notify the approved child care service of the recalculated amount.

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History

S 65EAAE(2) amended by No 25 of 2011, s 3 and Sch 2 item 2, by substituting " The " for " Subject to subsection (3), the " , applicable in relation to recalculations done under section 65EAAD of the Family Assistance Administration Act on or after 26 July 2011 in respect of weeks beginning before, on or after 26 July 2011.

65EAAE(3)
(Repealed by No 25 of 2011)

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History

S 65EAAE(3) repealed by No 25 of 2011, s 3 and Sch 2 item 3, applicable in relation to recalculations done under section 65EAAD of the Family Assistance Administration Act on or after 26 July 2011 in respect of weeks beginning before, on or after 26 July 2011.

S 65EAAE(3) formerly read:

65EAAE(3)
The Secretary need not notify the approved child care service of the recalculated amount if the amount is reduced, and the recalculation is for a reason other than the substitution or withdrawal by the service of a report given under section 219N.

65EAAE(4)
The notice must be given in the form, and in the manner or way, approved by the Secretary.

65EAAE(5)
Without limiting subsection (4), the Secretary may approve notification of the amount by making the information available to the approved child care service using an electronic interface. In that case, the approved child care service is taken to have been given the notice on the day on which the information is made available.

Note:

The effect of a recalculation on payments to an approved child care service is dealt with in subsection 219QC(2) and section 219QD.

S 65EAAE inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .