Family Assistance Legislation Amendment (Child Care Subsidy) Act 2021 (86 of 2021)

Schedule 2   Increased amounts of child care subsidy

Part 1   Phase 1 amendments

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

12   Application provisions

(1) The repeal and substitution of paragraph 67CC(2)(b) of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Part applies in relation to determinations under subsection 67CC(2) of that Act made on or after the commencement of this item that relate to:

(a) determinations under paragraph 67CC(1)(a) of that Act made before, on or after the commencement of this item; and

(b) determinations under subsection 67CD(8) of that Act made before, on or after the commencement of this item.

(2) Paragraph 67CC(2)(d) of the A New Tax System (Family Assistance) (Administration) Act 1999, as added by this Part, applies in relation to determinations under subsection 67CC(2) of that Act made on or after the commencement of this item that relate to:

(a) determinations under paragraph 67CC(1)(a) of that Act made before, on or after the commencement of this item; and

(b) a period under subparagraph 67CC(2)(d)(i) or (ii) of that Act (as added by this Part) that starts before, on or after the commencement of this item.

(3) Paragraph 67CC(2)(e) of the A New Tax System (Family Assistance) (Administration) Act 1999, as added by this Part, applies in relation to determinations under subsection 67CC(2) of that Act made on or after the commencement of this item that relate to determinations under paragraph 67CC(1)(a) of that Act made before, on or after the commencement of this item.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).