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

13   After subsection 65EF(2C)

Insert:

Rebate because of eligibility for child care benefit in substitution

(2D) If a determination is made under section 65ECA that an individual is entitled to be paid child care rebate:

(a) because of the death of another individual; and

(b) in respect of a child and a period;

the Secretary must pay the amount to which the individual is determined to be entitled, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.

(2E) However, the Secretary must reduce the amount to be paid under subsection (2D) by the amount of any child care rebate already paid under Subdivision AA in respect of the deceased individual and the child for a quarter wholly or partly included in the period.

Note: The following heading to subsection 65EF(1) is inserted "Rebate because of eligibility for child care benefit by fee reduction or for past period".