A New Tax System (Family Assistance) Act 1999

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 34, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE

Div 5 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

Div 5 (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 3, effective 24 June 2009. For transitional provisions, see note under definition of " child care rebate " in s 3(1) . The heading formerly read:

Division 5 - Eligibility for child care tax rebate

Div 5 inserted by No 113 of 2007, s 3 and Sch 1 item 5, effective 1 July 2007.

S 57EAA repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 57EAA formerly read:

SECTION 57EAA Eligibility for child care rebate - for a week  
57EAA(1)
An individual is eligible for child care rebate for a week in respect of a child if:

(a) a determination is in force under section 50F of the Family Assistance Administration Act during the week to the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and

(b) one or more sessions of care are provided by one or more approved child care services to the child during the week; and

(c) under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the individual in the week:

(i) the 50 hour limit (see section 54);

(ii) the more than 50 hour limit (see section 55);

(iii) the 24 hour care limit under section 56; and

(d) the Secretary has calculated an amount of fee reduction under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for at least one of those sessions of care provided in the week; and

(e) the amount referred to in paragraph (d) is:

(i) an amount greater than a nil amount; or

(ii) a nil amount because the CCB % applicable to the individual is zero %; and

(f) the individual has made an election, under paragraph 65EAAAA(1)(a) or (b) of the Family Assistance Administration Act, to have child care rebate paid weekly and the election is in effect for the week.

Note 1:

If one of the paragraph (c) limits applies, the individual satisfies the paragraph (c) condition, even if the individual has not used child care for the child during the week up to the full extent of the limit.

Note 2:

For the purposes of paragraph (d), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.

57EAA(2)
If:

(a) a limit mentioned in paragraph (1)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual and the child in the week; but

(b) the circumstances in which such a limit applies were applicable to the individual in that week;

then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.

Note:

If the only limit applicable to the individual in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) will not be satisfied.

57EAA(3)
The 50 hour limit is taken, for the purposes of paragraph (1)(c), to be applicable to the individual in the week if it would have been applicable to the individual in the week but for the fact that the individual failed to meet the requirements of paragraph 17A(1)(b) in relation to the week.

S 57EAA inserted by No 25 of 2011, s 3 and Sch 1 item 1, applicable in relation to income years beginning on or after 1 July 2011. No 25 of 2011, s 3 and Sch 1 item 78 contains the following transitional provisions:

78 Transitional - elections made before 1 July 2011  
(1)
This item applies if an individual gives the Secretary notice, by the time and in the form and manner or way approved by the Secretary, electing to have child care rebate in respect of the individual and a child for care provided for the child in the 2011-2012 income year paid in one of the following ways:

(a) weekly into a bank account maintained by the individual alone or jointly or in common with someone else;

(b) weekly to one or more approved child care services;

(c) quarterly into a bank account maintained by the individual alone or jointly or in common with someone else.

(2)
For the purposes of the Family Assistance Act and the Family Assistance Administration Act:

(a) if the notice is of the kind described in paragraph (1)(a) of this item - the individual is taken to have given notice under paragraph 65EAAAA(1)(a) of the Family Assistance Administration Act in relation to the 2011-2012 income year; and

(b) if the notice is of the kind described in paragraph (1)(b) of this item - the individual is taken to have given notice under paragraph 65EAAAA(1)(b) of the Family Assistance Administration Act in relation to the 2011-2012 income year; and

(c) if the notice is of the kind described in paragraph (1)(c) of this item - the individual is taken to have given notice under paragraph 65EAAAA(1)(c) of the Family Assistance Administration Act in relation to the 2011-2012 income year.

(3)
If an individual does not give notice of the kind described in subitem 1, child care rebate (if any) in respect of the individual and the child for care provided during the 2011-2012 income year is to be paid:

(a) if child care rebate was paid quarterly in respect of the individual and the child in relation to the 2010-2011 income year - quarterly; and

(b) otherwise - for the income year.

(4)
To avoid doubt, this item applies even if the Secretary approves the time, the form or the manner or way, in which the election is to be given before the day on which this item commences.