A New Tax System (Family Assistance) Act 1999

Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 4 - RATE OF FAMILY ASSISTANCE

Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

Div 4A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 4, effective 24 June 2009. For transitional provisions, see note under definition of " child care rebate " in s 3(1) . The heading formerly read:

Division 4A - Child care tax rebate

Div 4A inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.

Subdiv AA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

Subdiv AA inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA .

S 84AAD repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AAD formerly read:

SECTION 84AAD Component of formula - Secretary determines that step 4 amount not to be reduced  
84AAD(1)
The Secretary may determine in writing that, for the purposes of step 5 of the method statement in section 84AAA as it applies in calculating the amount of child care rebate applicable in respect of an individual and a child specified in the determination, the step 4 amount is not to be reduced.

84AAD(2)
A determination under subsection (1) must specify either:

(a) the week or weeks to which it is to apply; or

(b) that it is to apply to weeks beginning on or after a specified day.

The determination may apply to a week or weeks beginning before the determination is made.

84AAD(3)
The Secretary may only make a determination under subsection (1) in respect of an individual and a child:

(a) if the amount of fee reduction calculated by the Secretary under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for sessions of care provided in a week to which the determination applies is a nil amount because the CCB % applicable to the individual is zero %; or

(b) in other circumstances of a kind determined by the Secretary, by legislative instrument.

S 84AAD inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA .