Family Assistance Legislation Amendment (Child Care) Act 2009 (50 of 2009)
Schedule 5 Other amendments
Part 2 CCB % provisions
A New Tax System (Family Assistance) (Administration) Act 1999
6 Sections 60 and 60A
Repeal the sections, substitute:
60 Variation where no entitlement for child care benefit for a past period because CCB % is zero %, and claimant gives information so that CCB % can be recalculated
Variations
(1) If:
(a) a determination is made under subsection 52G(1) in response to a claim by an individual for child care benefit for a past period for care provided to a child by an approved child care service; and
(b) when making the determination, subsection 55B(2) caused the Secretary not to be satisfied that, if the claimant were to be entitled to be paid child care benefit, the entitlement would be more than a nil amount; and
(c) the claimant complies with:
(i) if subparagraph 55B(2)(c)(i) applies to the claimant - subsection (3); and
(ii) if subparagraph 55B(2)(c)(ii) applies to the claimant - subsection (4);
for the purposes of having the Secretary reconsider the claim; and
(d) the Secretary is satisfied that, if the claimant were to be entitled to be paid child care benefit in respect of the period, the amount of the entitlement would be more than a nil amount;
the Secretary must vary the determination.
(2) For the purposes of the family assistance law, the variation has the effect that the determination is taken:
(a) to cease to be a determination made under subsection 52G(1); and
(b) to be a determination made under section 52E, at the time of the variation, in relation to the claim.
Section 52J does not apply in relation to paragraph (b).
Condition for variations
(3) The claimant complies with this subsection if the claimant gives the Secretary:
(a) the information needed to work out the number of children in care of a particular kind; and
(b) the tax file number of each of the TFN determination persons;
within 2 years after the end of the income year during which the determination was made under subsection 52G(1).
(4) The claimant complies with this subsection if the claimant:
(a) informs the Secretary that the claimant no longer opts to have a CCB % of zero % applicable to him or her, and wants his or her claim reconsidered on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act; and
(b) gives the Secretary the tax file number of each of the TFN determination persons;
within 2 years after the end of the income year during which the determination was made under subsection 52G(1).
60A Variation where no entitlement for child care benefit by single payment/in substitution because CCB % is zero %, and claimant gives information so that CCB % can be recalculated
Variations
(1) If:
(a) a determination is made under subsection 53E(1) in response to a claim by an individual, in respect of a child, for child care benefit by single payment/in substitution because of the death of another individual; and
(b) when making the determination, subsection 55A(2) or 55B(2) caused the Secretary not to be satisfied that, if the claimant were to be entitled to be paid child care benefit, the entitlement would be more than a nil amount; and
(c) the claimant complies with:
(i) if subsection 55A(2) applies to the claimant - subsection (3); and
(ii) if subparagraph 55B(2)(c)(i) applies to the claimant - subsection (4); and
(iii) if subparagraph 55B(2)(c)(ii) applies to the claimant - subsection (5);
for the purposes of having the Secretary reconsider the claim; and
(d) the Secretary is satisfied that, if the claimant were to be entitled to be paid child care benefit in respect of the claim, the amount of the entitlement would be more than a nil amount;
the Secretary must vary the determination.
(2) For the purposes of the family assistance law, the variation has the effect that the determination is taken:
(a) to cease to be a determination made under subsection 53E(1); and
(b) to be a determination made under section 53D, at the time of the variation, in relation to the claim.
Section 53G does not apply in relation to paragraph (b).
Condition for variations
(3) The claimant complies with this subsection if:
(a) the claimant gives the Secretary an estimate of the amount needed to calculate the CCB % used in calculating the amount of the benefit; and
(b) the estimate is so given within 2 years after the end of the income year during which the determination was made under subsection 52G(1); and
(c) the Secretary considers the estimate reasonable.
(4) The claimant complies with this subsection if the claimant gives the Secretary:
(a) the information needed to work out the number of children in care of a particular kind; and
(b) the tax file number of each of the TFN determination persons;
within 2 years after the end of the income year during which the determination was made under subsection 53E(1).
(5) The claimant complies with this subsection if the claimant:
(a) informs the Secretary that the claimant no longer opts to have a CCB % of zero % applicable to him or her, and wants his or her claim reconsidered on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act; and
(b) gives the Secretary the tax file number of each of the TFN determination persons;
within 2 years after the end of the income year during which the determination was made under subsection 53E(1).