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Div 5 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018.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S 57EA repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018.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 57EA formerly read:

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

(a) a determination is in force:

(i) under section   50F of the Family Assistance Administration Act; and

(ii) during at least one week that falls wholly or partly in the quarter;

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)(c) of the Family Assistance Administration Act, to have child care rebate paid quarterly and the election is in effect for the quarter.

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.

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History

S 57EA(1) amended by No 25 of 2011, s 3 and Sch 1 item 2, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.

S 57EA(1) amended by No 50 of 2009, s 3 and Sch 1 item 19, by substituting " child care rebate " for " child care tax rebate " , effective 24 June 2009.

57EA(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.

57EA(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 57EA inserted by No 53 of 2008, s 3 and Sch 2 item 6, applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008. Act No 53 of 2008, s 3 and Sch 2 contains the following transitional provisions:

Division   3 - Transitional: Service ' s application day happens after the quarter for which child care tax rebate is applicable

33 Definitions  
In this Division:

Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

34 When this Division applies  
This Division applies if:

(a) one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a quarter; and

(b) the service ' s application day (within the meaning of item   91 of Schedule   1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) has not happened before the last week that falls wholly or partly in the quarter. 35 Changed effect of the Assistance Act  
(1)
The Assistance Act has effect in relation to that care as if paragraph 57EA(1)(d) of that Act were as follows:

(d) the service has calculated an amount of fee reductions under section   219A of the Family Assistance Administration Act applicable to the individual and the child for at least one of those sessions of care provided in the week; and

(2)
The Assistance Act has effect in relation to that care as if note 3 at the end of subsection 57EA(1) of that Act were omitted.

(3)
The Assistance Act has effect in relation to that care as if the total amount to be worked out under step 2 of the method statement in section   84AA of that Act also included so much of the fee reductions:

(a) reported under subsection 219N(1) or 219P(1) of the Family Assistance Administration Act; and

(b) made in respect of the individual and the child;

as are attributable to each base week in the quarter.

Note:

Those fee reductions may be nil (see section   4A of the Administration Act (as replaced by subitem 36(1))).

(4)
The Assistance Act has effect in relation to that care as if subsection 84AB(3) of that Act were as follows:

If fee reduction applies, count unreduced amount of fees

(3)
If fees for child care by an approved child care service have been reduced under Division   1 of Part   8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which the individual, or the individual ' s partner, is liable is taken to be a reference to the fees for which the individual, or the individual ' s partner, would have been liable for the care if they had not been so reduced.

36 Changed effect of the Administration Act  
(1)
The Administration Act has effect in relation to that care as if section   4A of that Act were as follows:

4A Rate and amount of CCB by fee reduction may be zero  
For the purposes of this Act and the Family Assistance Act:

(a) a rate calculated under column 2 of the table in section   219A may be a zero rate; and

(b) an amount calculated under column 2 of the table in section   219A may be a nil amount.

(2)
The Administration Act has effect in relation to that care as if the following paragraph were inserted after paragraph 65EAA(1)(b of that Act:

; and (c) the Secretary is given a report under subsection 219N(1) or 219P(1) in respect of the individual and the child for at least one session of care provided to the child during a week for which the individual is so eligible for child care tax rebate in respect of the child;

Division   4 - Transitional: Service ' s application day happens during the quarter for which child care tax rebate is applicable

37 Interpretation  
(1)
In this Division:

Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

(2)
For the purposes of this Division, section   219N of the Administration Act applies with the effect it has under item   96 of Schedule   1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 .
38 When this Division applies  
This Division applies if:

(a) one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a quarter; and

(b) the service ' s application day (within the meaning of item   91 of Schedule   1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 ) happens during the quarter (other than during the last week that falls wholly or partly in the quarter). 39 Changed effect of the Assistance Act  
(1)
The Assistance Act has effect in relation to that care as if subsection 3(1) of that Act included the following definition:

application day,
for an approved child care service, has the meaning given by item   91 of Schedule   1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007.

(2)
The Assistance Act has effect in relation to that care as if paragraph 57EA(1)(d) of that Act were as follows:

(d) either:

(i) if the week falls before or includes the service ' s application day - the service has calculated an amount of fee reductions under section   219A of the Family Assistance Administration Act applicable to the individual and the child for at least one of those sessions of care provided in the week; or

(ii) if the week falls wholly after the service ' s application day - 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

(3)
The Assistance Act has effect in relation to that care as if note 3 at the end of subsection 57EA(1) of that Act were as follows:

Note 3:

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

(4)
The Assistance Act has effect in relation to any sessions of that care that were provided in a base week in the quarter, where the week falls before or includes the service ' s application day, as if the total amount to be worked out under step 2 of the method statement in section 84AA of that Act for the quarter also included so much of the fee reductions:

(a) reported under subsection 219N(1) or 219P(1) of the Family Assistance Administration Act; and

(b) made in respect of the individual and the child;

as are attributable to that base week.

Note 1:

Those fee reductions may be nil (see section   4A of the Administration Act (as replaced by subitem 40(1))).

Note 2:

The normal application of step 2 of that method statement will include in the total amount the fee reductions calculated in respect of care provided in base weeks falling wholly after the service ' s application day. Those fee reductions may also be nil (see section   4A of the Administration Act as it applies to the service in the weeks after its application day).

(5)
The Assistance Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service ' s application day as if subsection 84AB(3) of that Act were as follows:

If fee reduction applies, count unreduced amount of fees

(3)
If:

(a) an approved child care service provides care to the child; and

(b) fees for the care have been reduced under Division   1 of Part   8A of the Family Assistance Administration Act;

then for the purposes of this section, a reference to the fees for which the individual, or the individual ' s partner, is liable is taken to be a reference to the fees for which the individual, or the individual ' s partner, would have been liable for that care if they had not been so reduced.

40 Changed effect of the Administration Act  
(1)
The Administration Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service ' s application day as if section   4A of that Act were as follows:

4A Rate and amount of CCB by fee reduction may be zero  
For the purposes of this Act and the Family Assistance Act:

(a) a rate calculated under column 2 of the table in section   219A may be a zero rate; and

(a) an amount calculated under column 2 of the table in section   219A may be a nil amount.

(2)
The Administration Act has effect in relation to that care as if the following paragraph were inserted after paragraph 65EAA(1)(b) of that Act:

; and (c) if the individual is so eligible in relation to at least one session of care provided by an approved child care service in a week falling before, or including, the service ' s application day - the Secretary is given a report under subsection 219N(1) or 219P(1) in respect of the individual and the child for the care;