A New Tax System (Family Assistance) (Administration) Act 1999
View history note
Hide history notePt 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Div 4AA repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018.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:
A determination under this subitem has effect accordingly.
doing
omitting
the reference has effect after the commencement time as if it were a reference to child care rebate.
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.
(5)
A determination under subitem (4) is not a legislative instrument.
(6)
For the purposes of this item:
a thing includes making an instrument.
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);
(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.
(Repealed by No 22 of 2017)
S 65EE 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 65EE formerly read:
S 65EE(1) amended by No 50 of 2009, s 3 and Sch 2 item 12, by substituting paras (a) and (b), applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. Paras (a) and (b) formerly read:
SECTION 65EE Notice of determination
65EE(1)
The Secretary must give notice of a determination under this Subdivision to the individual, stating:
(a)
for a determination under a provision other than section 65ECA:
(i)
the income year in respect of which the determination is made; and
(ii)
whether, under the determination, the individual is entitled to be paid child care rebate in respect of the income year; and
(b)
for a determination under section 65ECA:
(i)
the period in respect of which the determination is made; and
(ii)
whether, under the determination, the individual is entitled to be paid child care rebate in respect of the period; and
(c)
if the individual is so entitled, the amount of the entitlement; and
(d)
that the individual may apply for review of the determination in the manner set out in Part 5
(a)
the income year in respect of which the determination is made; and
(b)
whether, under the determination, the individual is entitled to be paid child care tax rebate in respect of the income year; and
65EE(2)
The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.
S 65EE inserted by No 113 of 2007, s 3 and Sch 1 item 12, effective 1 July 2007.
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