A New Tax System (Family Assistance) (Administration) Act 1999
View history note
Hide history notePt 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Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018.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:
A determination under this subitem has effect accordingly.
doing
omitting
the reference has effect after the commencement time as if it were a reference to child care rebate.
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.
(5)
A determination under subitem (4) is not a legislative instrument.
(6)
For the purposes of this item:
a thing includes making an instrument.
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);
(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 B 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 B inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
(Repealed by No 22 of 2017)
S 65EF 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 65EF formerly read:
S 65EF amended by No 53 of 2008, s 3 and Sch 2 item 14, by substituting
"
, 65EB or 65EC
"
for
"
of 65EB
"
, applicable in relation to care provided by an approved child care service to a child on or after 1
July 2008. For transitional provisions see note under s 65EAA. S 65EF(2) to (2C) substituted for s 65EF(2) by No 53 of 2008, s 3 and Sch 2 item 15, applicable in relation to care provided by an approved child care service to a child on or after 1
July 2008. For transitional provisions see note under s 65EAA. S 65(2) formerly read:
S 65EF(2A) substituted by No 25 of 2011, s 3 and Sch 1 item 16, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1). S 65EF(2A) formerly read:
S 65EF(2) to (2C) substituted for s 65EF(2) by No 53 of 2008, s 3 and Sch 2 item 15, applicable in relation to care provided by an approved child care service to a child on or after 1
July 2008. For transitional provisions see note under s 65EAA. the Secretary must reduce the amount to be paid under subsection
(1) by the amount of any child care rebate already paid: S 65EF(2B) amended by No 25 of 2011, s 3 and Sch 1 item 17, by inserting para (ca), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s
49C(1)
. S 65EF(2) to (2C) substituted for s 65EF(2) by No 53 of 2008, s 3 and Sch 2 item 15, applicable in relation to care provided by an approved child care service to a child on or after 1
July 2008. For transitional provisions see note under s
65EAA
. S 65EF(2) to (2C) substituted for s 65EF(2) by No 53 of 2008, s 3 and Sch 2 item 15, applicable in relation to care provided by an approved child care service to a child on or after 1
July 2008. For transitional provisions see note under s
65EAA
. 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. S 65EF(2D) inserted by No 50 of 2009, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. S 65EF(2E) substituted by No 25 of 2011, s 3 and Sch 1 item 18, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s
49C(1)
. S 65EF(2E) formerly read:
S 65EF(2E) inserted by No 50 of 2009, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. S 65EF(3) amended by No 50 of 2009, s 3 and Sch 2 item 14, by inserting
"
or (2D)
"
after
"
(1)
"
, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. S 65EF(3) amended by No 53 of 2008, s 3 and Sch 2 item 16, by omitting
"
or (2)
"
after
"
subsection (1)
"
, applicable in relation to care provided by an approved child care service to a child on or after 1
July 2008. For transitional provisions see note under s
65EAA
.
SECTION 65EF Payment of child care rebate
Rebate because of eligibility for child care benefit by fee reduction or for past period
65EF(1)
If a determination is made under section 65EA, 65EB or 65EC that an individual is entitled to be paid child care 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.
65EF(2)
Subsection
(1) has effect subject to subsections
(2A), (2B) and (2C).
65EF(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.
65EF(2A)
If the determination of entitlement is made under section 65EA, the Secretary must reduce the amount to be paid under subsection (1) by:
(a)
the amount of any child care rebate already paid under Subdivision AAB in respect of the individual and the child for a week included in the income year; and
(b)
the amount of any child care rebate already paid under Subdivision AA in respect of the individual and the child for a quarter included in the income year.
65EF(2A)
If the determination of entitlement is made under section
65EA, the Secretary must reduce the amount to be paid under subsection
(1) by the amount of any child care rebate already paid under Subdivision AA in respect of the individual and the child for a quarter included in the income year.
65EF(2B)
If:
(a)
the determination of entitlement is made under section
65EC; and
(b)
when working out the amount of the entitlement under section
84A of the Family Assistance Act, the base weeks included one or more base weeks for which a determination under section
51B, or subsection 51C(1), was applicable;
(ca)
under Subdivision AAB in respect of the individual and the child for a week all or part of which falls in the income year; and
(c)
under Subdivision AA in respect of the individual and the child for a quarter included in the income year; and
(d)
under subsection
(1) in respect of the individual and the child for the income year.
65EF(2C)
If the determination of entitlement is made under section
65EC in a case not covered by subsection
(2B), the Secretary must reduce the amount to be paid under subsection
(1) by the amount of any child care rebate already paid under subsection
(1) in respect of the individual and the child for the income year.
Rebate because of eligibility for child care benefit in substitution
65EF(2D)
If a determination is made under section 65ECA that an individual is entitled to be paid child care rebate:
(a)
because of the death of another individual; and
(b)
in respect of a child and a period;
65EF(2E)
However, the Secretary must reduce the amount to be paid under subsection (2D) by the amount of any child care rebate already paid:
(a)
under Subdivision AAB in respect of the deceased individual and the child for a week wholly or partly included in the period; and
(b)
under Subdivision AA in respect of the deceased individual and the child for a quarter wholly or partly included in the period.
65EF(2E)
However, the Secretary must reduce the amount to be paid under subsection (2D) by the amount of any child care rebate already paid under Subdivision AA in respect of the deceased individual and the child for a quarter wholly or partly included in the period.
Secretary may direct payment in a different way
65EF(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 (2D). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.
Payment is subject to other provisions
65EF(4)
This section is subject to Part 4 and to Division 3 of Part 8B.
S 65EF amended by No 50 of 2009, s 3 and Sch 1 item 26, by substituting " child care rebate " for " child care tax rebate " (wherever occurring), effective 24 June 2009.
S 65EF inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.