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Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018.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

SECTION 65EC Later determinations of entitlement to child care rebate  
65EC(1)
If:

(a) a determination is made under subsection 65EA(2) or 65EB(2), or this subsection because of a previous application of this subsection, in respect of an individual and a child for an income year (the earlier rebate determination ); and

(b) a determination is later made under section 51B or 52E or subsection 51C(1) or 52G(1) in respect of the individual and the child and one or more sessions of care provided by an approved child care service during a period in the income year (the later CCB determination ); and

(c) the later CCB determination is not the result of a review of an earlier determination under the relevant section; and

(d) as a result of the later CCB determination, the Secretary considers the individual is entitled to be paid an increased amount of child care rebate;

the Secretary must determine that the individual is entitled to be paid the increased amount of child care rebate in respect of the child for the year (the later rebate determination ).

65EC(2)
The earlier rebate determination ceases to be in force when the later rebate determination is made

S 65EC 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. For transitional provision, see note under s 65EA. S 65EC formerly read:

SECTION 65EC Later determinations of entitlement to child care tax rebate  
65EC(1)
If:

(a) a determination (the earlier rebate determination ) is made in respect of an individual and a child for an income year:

(i) under subsection 65EA(2) as a result of a determination under section 51B or subsection 51C(1); or

(ii) under subsection 65EA(3) in relation to a determination under section 51B or subsection 51C(1) or (2); or

(iii) under subsection 65EB(2) as a result of a determination under section 52E or subsection 52G(1); or

(iv) under subsection 65EB(3) in relation to a determination under section 52E or subsection 52G(1) or (2); or

(v) under this section as a result of a determination under section 51B or 52E or subsection 51C(1) or 52G(1); and

(b) a later determination is made under section 51B or 52E or subsection 51C(1) or 52G(1) in respect of the individual and the child for the income year (the later CCB determination ); and

(c) the later CCB determination is not the result of a review of an earlier determination under the relevant section; and

(d) as a result of the later CCB determination, the Secretary considers:

(i) if there has only been one earlier rebate determination and that was made under subsection 65EA(3) or 65EB(3) - the individual is entitled to be paid an amount (the new amount ) of child care tax rebate in respect of the child for the year; or

(ii) otherwise - the individual is entitled to be paid an increased amount (the new amount ) of child care tax rebate;

the Secretary must determine that the individual is entitled to be paid the new amount of child care tax rebate in respect of the child for the year (the later rebate determination ).

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History

S 65EC(1) substituted by No 53 of 2008, s 3 and Sch 1 item 61, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 65EC(1) formerly read:

65EC(1)
If:

(a) a determination is made in respect of an individual and a child for an income year:

(i) under section 65EA as a result of a determination under section 51B (the earlier rebate determination ); or

(ii) under section 65EB as a result of a determination under section 52E (the earlier rebate determination ); or

(iii) under this section as a result of a determination under section 51B or 52E (the earlier rebate determination ); and

(b) another determination is made under either or both of sections 51B and 52E in respect of the individual and the child for the income year (the later CCB determination ); and

(c) the other determination is not the result of a review of an earlier determination under the relevant section; and

(d) the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year is increased as a result of the later CCB determination; the Secretary must determine under this section the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year (the later rebate determination ).

65EC(2)
The earlier rebate determination ceases to be in force when the later rebate determination is made.

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