Family Assistance Legislation Amendment (Early Childhood Education and Care Coronavirus Response and Other Measures) Act 2021 (26 of 2021)

Schedule 1   Amendments

Part 7   CCS reconciliation deadlines

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

49   After subsection 105D(2)

Insert:

(2A) However, if:

(a) the decision on review is a child care decision made under subsection 105E(3); and

(b) the individual did not meet the CCS reconciliation conditions for the income year by the second deadline for the income year;

the decision must not have the effect that the amount of CCS the individual is entitled to be paid for the income year is more than the amount (less any withholding amounts) the individual was entitled to be paid for the income year before the child care decisions for the individual for the income year were set aside under paragraph 105E(2)(c).