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Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018.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 65EAB 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 65EAB formerly read:

SECTION 65EAB Revising a calculation of quarterly child care rebate  
65EAB(1)
The Secretary may recalculate an amount of child care rebate which the Secretary considers applicable:

(a) under subsection 65EAA(1); or

(b) under a previous application of this subsection;

in respect of an individual and a child for a quarter, so long as a determination of entitlement has not been made under Subdivision A in respect of the individual and child for the income year that includes the quarter.

65EAB(2)
If:

(a) an amount of child care rebate applicable under this Subdivision in respect of an individual and a child for a quarter has been paid to the individual; and

(b) a recalculation under subsection   (1) increases the amount of child care rebate applicable in respect of the individual and the child for the quarter;

then subsections 65EAA(2) to (4) apply to the increase as if the increase were the amount applicable under subsection 65EAA(1).

65EAB(3)
If:

(a) an amount of child care rebate applicable under this Subdivision in respect of an individual and a child for a quarter has been paid to the individual; and

(b) a recalculation under subsection   (1) decreases the amount of child care rebate applicable in respect of the individual and the child for the quarter;

the Secretary may set off all or a part of the decrease against an amount of child care rebate applicable under this Subdivision or Subdivision AAB in respect of the individual and the child for a later period in the same income year.

S 65EAB(3) amended by No 25 of 2011, s 3 and Sch 1 item 15, by substituting " under this Subdivision or Subdivision AAB in respect of the individual and the child for a later period " for " under this Subdivision in respect of the individual and the child for a later quarter " , applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

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

S 65EAB 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 .