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

S 71CAA repealed by No 22 of 2017, s 3 and Sch 1 item 97, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 71CAA formerly read:

SECTION 71CAA Debts arising in respect of child care rebate where no entitlement  
No entitlement to rebate arising from CCB by fee reduction

71CAA(1)
If:

(a) an amount has been paid to an individual by way of child care rebate for a week under Subdivision AAB or for a quarter under Subdivision AA of Division 4AA of Part 3 in respect of a period during which the individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and

(b) the individual is not entitled to rebate in respect of the chid and that period;

the amount is a debt due to the Commonwealth by the individual.

Note 1:

For paragraph (b), the individual will not be entitled to rebate if a determination of no entitlement has been made under subsection 65EA(3) in respect of the child and the period.

Note 2:

A determination of no entitlement under subsection 65EA(3) could arise as a decision substituted on review under Part 5.

 View history note

 Hide history note

History

S 71CAA(1) amended by No 25 of 2011, s 3 and Sch 1 item 29, by inserting " for a week under Subdivision AAB or " in para (a), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

71CAA(2)
If:

(a) an amount has been paid to an individual by way of child care rebate in respect of a child for an income year as a result of:

(i) a determination under subsection 65EA(2) in respect of a period of care covered by a determination made under section 51B or subsection 51C(1); or

(ii) a determination under subsection 65EC(1) in respect of a period of care covered by a determination made under section 51B or subsection 51C(1); and

(b) the individual is not entitled to rebate in respect of the child and that period;

the amount is a debt due to the Commonwealth by the individual.

No entitlement to rebate arising from CCB for past period

71CAA(3)
If:

(a) an amount has been paid to an individual by way of child care rebate in respect of a child for an income year as a result of:

(i) a determination under subsection 65EB(2) in respect of a period of care covered by a determination made under section 52E or subsection 52G(1); or

(ii) a determination under subsection 65EC(1) in respect of a period of care covered by a determination made under section 52E or subsection 52G(1); and

(b) the individual is not entitled to rebate in respect of the child and that period;

the amount is a debt due to the Commonwealth by the individual.

No entitlement to rebate arising from CCB by fee reduction or for past period - other situations

71CAA(4)
If:

(a) an amount has been paid to an individual by way of child care rebate:

(i) for an income year, for a week in an income year, or for a quarter in an income year, in respect of a child; and

(ii) in circumstances other than those mentioned in subsection (1), (2), (3) or (5); and

(b) the individual is not entitled to rebate for that year in respect of the child;

the amount is a debt due to the Commonwealth by the individual.

 View history note

 Hide history note

History

S 71CAA(4) amended by No 25 of 2011, s 3 and Sch 1 item 30, by inserting " for a week in an income year, " in para (a)(i), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

No entitlement to rebate arising from CCB by single payment/in substitution

71CAA(5)
If:

(a) an amount has been paid to an individual by way of child care rebate in respect of a child for a period:

(i) as a result of a determination under subsection 65ECA(2) in respect of a period of care covered by a determination made under section 53D or subsection 53E(1); or

(ii) in other circumstances because of the death of another individual; and

(b) the individual is not entitled to rebate in respect of the child and that period;

the amount is a debt due to the Commonwealth by the individual.

S 71CAA substituted by No 50 of 2009, s 3 and Sch 3 item 3, applicable in relation to:

(a) payments under, or purportedly under, Subdivision AA of Division 4AA of Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 on or after 1 July 2008; and

(b) payments under, or purportedly under, subsection 65EF(1) of that Act in relation to care provided by an approved child care service to a child on or after 1 July 2008; and

(c) payments under, or purportedly under, subsection 65EF(2D) of that Act in relation to care provided by an approved child care service to a child on or after 1 July 2007.

S 71CAA formerly read:

SECTION 71CAA Debts arising in respect of child care tax rebate where no entitlement or rebate paid to wrong account  
71CAA(1)
If:

(a) an amount has been paid to a person by way of child care tax rebate for an income year; and

(b) the person was not entitled to the rebate for that year; the amount so paid is a debt due to the Commonwealth by the person.

71CAA(2)
If:

(a) a payment representing child care tax rebate for an income year is made to a financial institution for the credit of an account kept with the institution (the incorrect account ); and

(b) the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of someone who was not the person or one of the persons in whose name the incorrect account was kept; an amount equal to the amount of the payment made to the institution is, subject to subsection 93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, as the case requires, in whose name the incorrect account was kept.

S 71CAA inserted by No 113 of 2007, s 3 and Sch 1 item 13, effective 1 July 2007.