Family Assistance Legislation Amendment (Child Care) Act 2009 (50 of 2009)

Schedule 2   Child care rebate in substitution

Part 1   Amendments

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

11   After section 65EC

Insert:

65ECA Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit in substitution

(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

(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.

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

Determining no entitlement to child care rebate

(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.

12 Paragraphs 65EE(1)(a) and (b)

Repeal the paragraphs, substitute:

(a) for a determination under a provision other than section 65ECA:

(i) the income year in respect of which the determination is made; and

(ii) whether, under the determination, the individual is entitled to be paid child care rebate in respect of the income year; and

(b) for a determination under section 65ECA:

(i) the period in respect of which the determination is made; and

(ii) whether, under the determination, the individual is entitled to be paid child care rebate in respect of the period; and