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

S 175AA repealed by No 22 of 2017, s 3 and Sch 1 item 201, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 175AA formerly read:

SECTION 175AA Obtaining child care rebate for a quarter if ineligible  
175AA
A person contravenes this section if:

(a) the person obtains a payment of child care rebate for a week under Subdivision AAB or for a quarter under Subdivision AA of Division   4AA of Part   3; and

(b) the person does so knowing that he or she is:

(i) ineligible for the payment; or

(ii) only eligible for part of the payment.

S 175AA amended by No 25 of 2011, s 3 and Sch 1 item 49, by inserting " for a week under Subdivision AAB or " in para (a), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 175AA amended by No 50 of 2009, s 3 and Sch 1 item 36, by substituting " child care rebate " for " child care tax rebate " in para (a), effective 24 June 2009.

S 175AA inserted by No 53 of 2008, s 3 and Sch 2 item 25, applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008. For transitional provisions see note under s 65EAA .