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

PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY  

Division 4 - Estimates etc. of adjusted taxable income  

SECTION 67DB   Determinations when adjusted taxable income is not known  
Determinations under section 67CD

67DB(1)    
This section applies if, at the time of making a determination under section 67CD for a week in a CCS fortnight, for an individual who is not eligible for any kind of ACCS, the individual has not met the CCS reconciliation conditions.

Estimate

67DB(2)    
The Secretary may make the determination under section 67CD on the basis of the most recent of whichever of the following estimates (if any) exists on the first Monday of the CCS fortnight:


(a) a reasonable estimate given to the Secretary by the individual;


(b) the indexed estimate stated in a notice given to the individual under section 67DC and with a start day that has arrived or passed;


(c) the indexed actual income stated in a notice given to the individual under section 67DD and with a start day that has arrived or passed.

No estimate

67DB(3)    
If none of the estimates referred to in subsection (2) exists on the first Monday of the CCS fortnight, the Secretary must determine under subsection 67CD(8) that the individual is not entitled to be paid CCS or ACCS.




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