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

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:

PART 3 - PAYMENT OF FAMILY ASSISTANCE

Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Div 4AA (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 11, effective 24 June 2009. No 50 of 2009, s 3 and Sch 1 items 42 to 44, contains the following transitional provisions:

Operation of laws  
(1)
If, before 24 June 2009 (the commencement time ), a thing was done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the thing is taken to have been done in relation to child care rebate.

(2)
If, before the commencement time, a thing was omitted to be done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the omission is taken to have happened in relation to child care rebate.

(3)
Subitems (1) and (2) do not have the effect of changing the time at which the thing was actually done or omitted to have been done.

(4)
The Minister may, by writing, determine either or both of the following:

(a) that subitem (1) does not apply in relation to a specified thing done;

(b) that subitem (2) does not apply in relation to a specified thing omitted to have been done.

A determination under this subitem has effect accordingly.

(5)
A determination under subitem (4) is not a legislative instrument.

(6)
For the purposes of this item:

doing
a thing includes making an instrument.

omitting
to do a thing includes failing to make an instrument.

References in instruments  
(1)
If:

(a) an instrument was in force immediately before the commencement time; and

(b) the instrument refers to child care tax rebate (including by way of abbreviation);

the reference has effect after the commencement time as if it were a reference to child care rebate.

(2)
The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified reference. A determination under this subitem has effect accordingly.
Regulations  
44
The Governor-General may make regulations prescribing matters of a transitional nature (including any saving or application provisions) relating to the amendments or repeals made by this Schedule.

The heading formerly read:

Division 4AA - Child care tax

Div 4AA inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.

Subdiv AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Subdiv AA (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 12, effective 24 June 2009. For transitional provisions, see note under Div 4AA heading. Subdiv AA (heading) formerly read:

Subdivision AA - Quarterly payments of child care tax rebate

Subdiv AA inserted by No 53 of 2008, s 3 and Sch 2 item 13, 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 .

S 65EAA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 65EAA formerly read:

SECTION 65EAA Quarterly payments of child care rebate  
When Secretary calculates and pays quarterly payments

65EAA(1)
If:

(a) the Secretary is satisfied that an individual is eligible under subsection 57EA(1) of the Family Assistance Act for child care rebate for a quarter in respect of a child; and

(b) the quarter has passed;

the Secretary must calculate the amount of the rebate which the Secretary considers is applicable in respect of the individual and the child for the quarter.

Note:

The calculation is made in accordance with section   84AA of the Family Assistance Act.

65EAA(1A)
However, the Secretary may decide not to calculate an amount of rebate for the quarter if the quarter is the last quarter of the income year.

Note:

The Secretary may prefer to pay rebate for the last quarter as part of the individual ' s entitlement to rebate for the entire income year (see Subdivision A).

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History

S 65EAA(1A) inserted by No 50 of 2009, s 3 and Sch 5 item 2, applicable in relation to the last quarter of the 2008-09 income year and of later income years.

65EAA(2)
The Secretary must pay the amount of child care rebate calculated under subsection   (1) to the individual at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the individual.

Secretary may make direction as to the manner of making payments

65EAA(3)
The Secretary may direct that the whole or a part of an amount that is to be paid under this section is to be paid in a different way from that provided for by subsection   (2). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

65EAA(4)
This section is subject to:

(a) section 65EAAF; and

(b) section 65EAB; and

(c) Part 4; and

(d) Division 3 of Part 8B.

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History

S 65EAA(4) substituted by No 25 of 2011, s 3 and Sch 1 item 14, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1). S 65EAA(4) formerly read:

65EAA(4)
This section is subject to Part   4 and to Division   3 of Part   8B.

S 65EAA amended by No 50 of 2009, s 3 and Sch 1 item 23, by substituting " child care rebate " for " child care tax rebate " (wherever occurring), effective 24 June 2009.

S 65EAA inserted by No 53 of 2008, s 3 and Sch 2 item 13, applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008. Act No 53 of 2008, s 3 and Sch 2 (as amended by No 50 of 2009, Sch 1 item 39) contains the following transitional provisions:

Division   3 - Transitional: Service ' s application day happens after the quarter for which child care tax rebate is applicable

33 Definitions  
In this Division:

Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

34 When this Division applies  
This Division applies if:

(a) one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a quarter; and

(b) the service ' s application day (within the meaning of item   91 of Schedule   1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) has not happened before the last week that falls wholly or partly in the quarter. 35 Changed effect of the Assistance Act  
(1)
The Assistance Act has effect in relation to that care as if paragraph 57EA(1)(d) of that Act were as follows:

(d) the service has calculated an amount of fee reductions under section   219A of the Family Assistance Administration Act applicable to the individual and the child for at least one of those sessions of care provided in the week; and

(2)
The Assistance Act has effect in relation to that care as if note 3 at the end of subsection 57EA(1) of that Act were omitted.

(3)
The Assistance Act has effect in relation to that care as if the total amount to be worked out under step 2 of the method statement in section   84AA of that Act also included so much of the fee reductions:

(a) reported under subsection 219N(1) or 219P(1) of the Family Assistance Administration Act; and

(b) made in respect of the individual and the child;

as are attributable to each base week in the quarter.

Note:

Those fee reductions may be nil (see section   4A of the Administration Act (as replaced by subitem 36(1))).

(4)
The Assistance Act has effect in relation to that care as if subsection 84AB(3) of that Act were as follows:

If fee reduction applies, count unreduced amount of fees

(3)
If fees for child care by an approved child care service have been reduced under Division   1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which the individual, or the individual ' s partner, is liable is taken to be a reference to the fees for which the individual, or the individual ' s partner, would have been liable for the care if they had not been so reduced.

36 Changed effect of the Administration Act  
(1)
The Administration Act has effect in relation to that care as if section   4A of that Act were as follows:

4A Rate and amount of CCB by fee reduction may be zero  
For the purposes of this Act and the Family Assistance Act:

(a) a rate calculated under column 2 of the table in section   219A may be a zero rate; and

(b) an amount calculated under column 2 of the table in section   219A may be a nil amount.

(2)
The Administration Act has effect in relation to that care as if the following paragraph were inserted after paragraph 65EAA(1)(b of that Act:

; and (c) the Secretary is given a report under subsection 219N(1) or 219P(1) in respect of the individual and the child for at least one session of care provided to the child during a week for which the individual is so eligible for child care rebate in respect of the child;

Division   4 - Transitional: Service ' s application day happens during the quarter for which child care tax rebate is applicable

37 Interpretation  
(1)
In this Division:

Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

(2)
For the purposes of this Division, section   219N of the Administration Act applies with the effect it has under item   96 of Schedule   1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 .
38 When this Division applies  
This Division applies if:

(a) one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a quarter; and

(b) the service ' s application day (within the meaning of item   91 of Schedule   1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 ) happens during the quarter (other than during the last week that falls wholly or partly in the quarter). 39 Changed effect of the Assistance Act  
(1)
The Assistance Act has effect in relation to that care as if subsection 3(1) of that Act included the following definition:

application day,
for an approved child care service, has the meaning given by item   91 of Schedule   1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007.

(2)
The Assistance Act has effect in relation to that care as if paragraph 57EA(1)(d) of that Act were as follows:

(d) either:

(i) if the week falls before or includes the service ' s application day - the service has calculated an amount of fee reductions under section   219A of the Family Assistance Administration Act applicable to the individual and the child for at least one of those sessions of care provided in the week; or

(ii) if the week falls wholly after the service ' s application day - the Secretary has calculated an amount of fee reduction under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for at least one of those sessions of care provided in the week; and

(3)
The Assistance Act has effect in relation to that care as if note 3 at the end of subsection 57EA(1) of that Act were as follows:

Note 3:

For the purposes of subparagraph   (d)(ii), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.

(4)
The Assistance Act has effect in relation to any sessions of that care that were provided in a base week in the quarter, where the week falls before or includes the service ' s application day, as if the total amount to be worked out under step 2 of the method statement in section84AA of that Act for the quarter also included so much of the fee reductions:

(a) reported under subsection 219N(1) or 219P(1) of the Family Assistance Administration Act; and

(b) made in respect of the individual and the child;

as are attributable to that base week.

Note 1:

Those fee reductions may be nil (see section   4A of the Administration Act (as replaced by subitem 40(1))).

Note 2:

The normal application of step 2 of that method statement will include in the total amount the fee reductions calculated in respect of care provided in base weeks falling wholly after the service ' s application day. Those fee reductions may also be nil (see section   4A of the Administration Act as it applies to the service in the weeks after its application day).

(5)
The Assistance Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service ' s application day as if subsection 84AB(3) of that Act were as follows:

If fee reduction applies, count unreduced amount of fees

(3)
If:

(a) an approved child care service provides care to the child; and

(b) fees for the care have been reduced under Division   1 of Part   8A of the Family Assistance Administration Act;

then for the purposes of this section, a reference to the fees for which the individual, or the individual ' s partner, is liable is taken to be a reference to the fees for which the individual, or the individual ' s partner, would have been liable for that care if they had not been so reduced.

40 Changed effect of the Administration Act  
(1)
The Administration Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service ' s application day as if section   4A of that Act were as follows:

4A Rate and amount of CCB by fee reduction may be zero  
For the purposes of this Act and the Family Assistance Act:

(a) a rate calculated under column 2 of the table in section   219A may be a zero rate; and

(b) an amount calculated under column 2 of the table in section   219A may be a nil amount.

(2)
The Administration Act has effect in relation to that care as if the following paragraph were inserted after paragraph 65EAA(1)(b) of that Act:

; and (c) if the individual is so eligible in relation to at least one session of care provided by an approved child care service in a week falling before, or including, the service ' s application day - the Secretary is given a report under subsection 219N(1) or 219P(1) in respect of the individual and the child for the care;