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

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:

PART 3 - PAYMENT OF FAMILY ASSISTANCE

Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Div 4AA (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 11, effective 24 June 2009. No 50 of 2009, s 3 and Sch 1 items 42 to 44, contains the following transitional provisions:

Operation of laws  
(1)
If, before 24 June 2009 (the commencement time ), a thing was done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the thing is taken to have been done in relation to child care rebate.

(2)
If, before the commencement time, a thing was omitted to be done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the omission is taken to have happened in relation to child care rebate.

(3)
Subitems (1) and (2) do not have the effect of changing the time at which the thing was actually done or omitted to have been done.

(4)
The Minister may, by writing, determine either or both of the following:

(a) that subitem (1) does not apply in relation to a specified thing done;

(b) that subitem (2) does not apply in relation to a specified thing omitted to have been done.

A determination under this subitem has effect accordingly.

(5)
A determination under subitem (4) is not a legislative instrument.

(6)
For the purposes of this item:

doing
a thing includes making an instrument.

omitting
to do a thing includes failing to make an instrument.

References in instruments  
(1)
If:

(a) an instrument was in force immediately before the commencement time; and

(b) the instrument refers to child care tax rebate (including by way of abbreviation);

the reference has effect after the commencement time as if it were a reference to child care rebate.

(2)
The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified reference. A determination under this subitem has effect accordingly.
Regulations  
44
The Governor-General may make regulations prescribing matters of a transitional nature (including any saving or application provisions) relating to the amendments or repeals made by this Schedule.

The heading formerly read:

Division 4AA - Child care tax

Div 4AA inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.

Subdiv AAB repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Subdiv AAB inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 65EAAF repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAAF formerly read:

SECTION 65EAAF Effect of revised calculation - payment to the individual  
65EAAF(1)
This section applies if:

(a) the Secretary, under section 65EAAD, recalculates an amount of child care rebate which the Secretary considers is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week; and

(b) the individual has made an election under paragraph 65EAAAA(1)(a) that is in effect for the week to have child care rebate paid weekly into a bank account nominated and maintained by the individual.

65EAAF(2)
If the recalculation increases the amount of child care rebate applicable in respect of the individual and the child for care provided for the child by the service in the week, then subsections 65EAAC(2), (3) and (6) apply to the increase as if the increase were the amount applicable under section 65EAAA.

65EAAF(3)
If the recalculation decreases the amount of child care rebate applicable in respect of the individual and the child for care provided for the child by the service in the week, the Secretary may set off all or a part of the decrease against an amount of child care rebate applicable under this Subdivision or Subdivision AA for that or any other approved child care service in respect of the individual and the child for a later period in the same income year.

65EAAF(4)
The Secretary must give notice to the individual:

(a) identifying the week or weeks to which the notice relates (the rebate period ); and

(b) stating:

(i) the child ' s name; and

(ii) the amount of child care rebate as recalculated under this section in respect of the rebate period (the rebate amount ); and

(iii) the total amount of the individual ' s approved child care fees for care provided for the child by the approved child care service during the rebate period, worked out under step 1 of the method statement in section 84AAA of the Family Assistance Act when recalculating the rebate amount; and

(iv) the total amount (if any) of fee reductions for care provided for the child by the approved child care service during the rebate period, worked out under step 2 of the method statement in section 84AAA of the Family Assistance Act when recalculating the rebate amount.

65EAAF(5)
The recalculation and payment of an amount of child care rebate applicable under this section is not ineffective by reason only that any, or all, of the requirements of subsection (4) are not complied with.

S 65EAAF inserted by No 25 of 2011, s 3 and Sch 1 item 13, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .