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Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018.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 A 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 A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 13, effective 24 June 2009. For transitional provisions, see note under Div 4AA heading. Subdiv A (heading) formerly read:

Subdiv A - Determination of entitlement to child care tax rebate

Subdiv A inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.

S 65EB 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 65EB formerly read:

SECTION 65EB Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit for past period  
65EB(1)
This section applies in respect of an individual, a child and care provided to the child during a period in an income year if:

(a) the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period in respect of the child; or

(b) the Secretary has determined under subsection 52G(1) or (2) that the individual is not entitled to be paid child care benefit for the period in respect of the child.

Determining entitlement to child care rebate

65EB(2)
If the Secretary is satisfied:

(a) that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:

(i) the child for the income year; and

(ii) the care provided during the period; and

(b) that, if the individual were to be entitled under this subsection to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount; and

(c) that a determination under this subsection, or subsection 65EA(2), has not already been made in respect of the individual and the child for the income year;

the Secretary must determine that the individual is entitled to be paid child care rebate in respect of the child for the income year. The determination must include the amount of rebate to which the Secretary considers the individual to be entitled.

Note:

A determination may be made under section 65EC if a determination under this subsection, or subsection 65EA(2), has already been made in respect of the individual and the child for a period in the income year.

Determining no entitlement to child care rebate

65EB(3)
If:

(a) the Secretary is not satisfied that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:

(i) the child for the income year; and

(ii) the care provided during the period; or

(b) the Secretary is satisfied that the individual is so eligible, but is not satisfied that, if the individual were to be entitled to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount;

the Secretary must determine that the individual is not entitled to be paid child care rebate in respect of the child for the care provided during the period.

S 65EB substituted by No 50 of 2009, s 3 and Sch 3 item 1, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provision, see note under s 65EA. S 65EB formerly read:

SECTION 65EB Determining entitlement, or no entitlement, to child care tax rebate - eligibility for child care benefit for past period  
65EB(1)
The Secretary must make a determination under this section in respect of an individual and care provided to a child by an approved child care service during a past period if:

(a) the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period for care in respect of the child; or

(b) the Secretary has determined under subsection 52G(1) or (2) that the individual is not entitled to be paid child care benefit for the past period in respect of the child; so long as a determination under this section, or section 65EA, has not already been made in respect of the individual and the child for care provided by the service during the period.

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History

S 65EB(1) substituted by No 53 of 2008, s 3 and Sch 1 item 60, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 65EB(1) formerly read:

65EB(1)
The Secretary must make a determination under this section in respect of an individual and a child for a past period if:

(a) the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period for care provided to the child; and

(b) no determination under this section, or section 65EA, has already been made in respect of the individual and the child for the income year in which the period falls.

Determining entitlement to child care tax rebate

65EB(2)
If the Secretary is satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year in which the period falls, the Secretary must determine the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year.

Determining no entitlement to child care tax rebate

65EB(3)
If the Secretary is not satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year in which the period falls, the Secretary must determine that the individual is not entitled to be paid child care tax rebate in respect of the child for the year.

S 65EB inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.