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Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018.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 A 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 A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 13, effective 24 June 2009. For transitional provisions, see note under Div 4AA heading. Subdiv A (heading) formerly read:

Subdiv A - Determination of entitlement to child care tax rebate

Subdiv A inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.

S 65EA 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 65EA formerly read:

SECTION 65EA Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit by fee reduction  
65EA(1)
This section applies in respect of an individual and a child for a period in an income year if:

(a) the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the period; or

(b) the Secretary has determined under subsection 51C(1) or (2) that the individual is not entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the period.

Determining entitlement to child care rebate

65EA(2)
If the Secretary is satisfied:

(a) that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:

(i) the child for the income year; and

(ii) the care provided during the period; and

(b) that, if the individual were to be entitled under this subsection to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount; and

(c) that a determination under this subsection, or subsection 65EB(2), has not already been made in respect of the individual and the child for the income year;

the Secretary must determine that the individual is entitled to be paid child care rebate in respect of the child for the income year. The determination must include the amount of rebate to which the Secretary considers the individual to be entitled.

Note:

A determination may be made under section 65EC if a determination under this subsection, or subsection 65EB(2), has already been made in respect of the individual and the child for a period in the income year.

Determining no entitlement to child care rebate

65EA(3)
If:

(a) the Secretary is not satisfied that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:

(i) the child for the income year; and

(ii) the care provided during the period; or

(b) the Secretary is satisfied that the individual is so eligible, but is not satisfied that, if the individual were to be entitled to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount;

the Secretary must determine that the individual is not entitled to be paid child care rebate in respect of the child for the care provided during the period.

S 65EA substituted by No 50 of 2009, s 3 and Sch 3 item 1, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. No 50 of 2009, s 3 and Sch 3 item 2 also contains the following transitional provision:

Transitional - entitlement to child care rebate  
(1)
This item applies to a determination if:

(a) the determination was made under one of the following provisions of the A New Tax System (Family Assistance) (Administration) Act 1999 :

(i) subsection 65EA(2) or (3);

(ii) subsection 65EB(2) or (3);

(iii) subsection 65EC(1); and

(b) the determination was in force immediately before 24 June 2009.

(2)
The determination has effect, after 24 June 2009, as if it had been made under that provision as amended by this Act.

S 65EA formerly read:

SECTION 65EA Determining entitlement, or no entitlement, to child care tax rebate - eligibility for child care benefit by fee reduction  
65EA(1)
The Secretary must make a determination under this section in respect of an individual and a child for an income year if:

(a) the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the income year; or

(b) the Secretary has determined under subsection 51C(1) or (2) that the individual is not entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the income year; so long as a determination under this section, or section 65EB, has not already been made in respect of the individual and the child for the care.

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History

S 65EA(1) substituted by No 53 of 2008, s 3 and Sch 1 item 59, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 65EA(1) formerly read:

65EA(1)
The Secretary must make a determination under this section in respect of an individual and a child for an income year if:

(a) the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the year; and

(b) no determination under this section, or section 65EB, has already been made in respect of the individual and the child for the income year.

Determining entitlement to child care tax rebate

65EA(2)
If the Secretary is satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year, the Secretary must determine the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year.

Determining no entitlement to child care tax rebate

65EA(3)
If the Secretary is not satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year, the Secretary must determine that the individual is not entitled to be paid child care tax rebate in respect of the child for the year.

S 65EA inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.