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Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018.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 65ECA 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 65ECA formerly read:

SECTION 65ECA Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit in substitution  
65ECA(1)
This section applies in respect of an individual and a child for a period if:

(a) the Secretary has determined under section 53D that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child and the period; or

(b) the Secretary has determined under subsection 53E(1) or (2) that the individual is not entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child and the period.

Determining entitlement to child care rebate

65ECA(2)
If the Secretary is satisfied:

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

the Secretary must determine that the individual is entitled to be paid child care rebate because of the death of another individual in respect of the child and the period. The determination must include the amount of rebate to which the Secretary considers the individual to be entitled.

65ECA(3)
Subsections 65EA(3) and 65EB(3) do not limit subsection (2).

Determining no entitlement to child care rebate

65ECA(4)
If:

(a) the Secretary is not satisfied that the individual is eligible under subsection 57F(1A) of the Family Assistance Act for child care rebate in respect of the child and 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 because of the death of the other individual in respect of the child and the period.

S 65ECA inserted by No 50 of 2009, s 3 and Sch 2 item 11, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007.