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Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018.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

SECTION 65EAC Notices relating to quarterly payments of child care rebate  
65EAC(1)
The Secretary must give notice of an amount of child care rebate (the rebate amount ) applicable under this Subdivision to the individual, stating:

(a) the child ' s name and the quarter in respect of which the rebate amount is applicable; and

(b) the rebate amount; and

(c) the total amount of the individual ' s approved child care fees for the child worked out under step 1 of the method statement in section 84AA of the Family Assistance Act when calculating the rebate amount; and

(d) the total amount (if any) of fee reductions worked out under step 2 of the method statement in section   84AA of the Family Assistance Act when calculating the rebate amount; and

(e) if the rebate amount is the result of a recalculation covered by subsection 65EAB(2) - the amount of the increase in rebate as a result of the recalculation; and

(f) if the rebate amount is the result of a recalculation covered by subsection 65EAB(3) - the amount of the decrease in rebate as a result of the recalculation, and whether an amount will be set off as described in that subsection.

65EAC(2)
The calculation and payment of an amount of child care rebate applicable under this Subdivision is not ineffective by reason only that any, or all, of the requirements of subsection   (1) are not complied with.

S 65EAC amended by No 50 of 2009, s 3 and Sch 1 item 25, by substituting " child care rebate " for " child care tax rebate " (wherever occurring), effective 24 June 2009.

S 65EAC 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 .