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

Pt 5 amended by No 55 of 2016, s 3 and Sch 13 item 4, by inserting the note, applicable in relation to:

(a) a debt that arises on or after 1 January 2017; and

(b) a debt that arose before 1 January 2017, to the extent that the debt was outstanding immediately before 1 January 2017.

Div 5 repealed by No 22 of 2017, s 3 and Sch 1 item 182, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Div 5 (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 14, effective 24 June 2009. For transitional provisions, see note under Div 4AA heading. Div 5 (heading) formerly read:

Division 5 - Automatic review of child care tax rebate decisions

Div 5 inserted by No 53 of 2008, s 3 and Sch 5 item 16, applicable to decisions made after 25 June 2008.

S 152A repealed by No 22 of 2017, s 3 and Sch 1 item 182, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 152A formerly read:

SECTION 152A Decisions relating to entitlement to child care benefit by fee reduction or for past period  
152A
If:

(a) an application (the original application ) has been made under section 109A, 111 or 128 for review of a decision (the CCB decision ) relating to an individual's entitlement to child care benefit; and

(b) the CCB decision was in respect of one or more sessions of care provided by an approved child care service to a child during a period in an income year; and

(c) a decision (the CCR decision ) has been made under section 65EA, 65EB or 65EC in relation to the individual's entitlement to child care rebate in respect of the child and the period; and

(d) the result of the review varies or sets aside the CCB decision (whether or not it also substitutes a new decision);

this Act has effect as if the original application included an application for review of the CCR decision.

S 152A amended by No 60 of 2015, s 3 and Sch 5 item 24, by substituting " 128 " for " 142 " in para (a), effective 1 July 2015.

S 152A substituted by No 50 of 2009, s 3 and Sch 2 item 18, applicable in relation to each application made on or after 24 June 2009:

(a) under section 109A , 111 or 142 of the A New Tax System (Family Assistance) (Administration) Act 1999 ; and

(b) for review of a decision relating to an individual's entitlement to child care benefit.

S 152A formerly read:

SECTION 152A Automatic review of child care tax rebate decisions  
152A(1)
This section applies if:

(a) an application (the original application ) has been made under section 109A , 111 or 142 for review of a decision relating to a person's child care benefit entitlement in respect of one or more sessions of care provided by an approved child care service to a child during an income year; and

(b) an amount of child care tax rebate is applicable in respect of the person and the child for the income year; and

(c) the result of the review affects the person's child care benefit entitlement in respect of the session or sessions of care.

152A(2)
This Act has effect as if the original application included an application for review of any determination of entitlement for child care tax rebate for the person in respect of the child for the income year.

S 152A inserted by No 53 of 2008, s 3 and Sch 5 item 16, applicable to decisions made after 25 June 2008.