S 68 substituted by No 22 of 2017, s 3 and Sch 1 item 93, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
3A
heading. S 68 formerly read:
SECTION 68 Meaning of
amount paid to person
68(1)
For the purposes of this Part,
amount paid to person
in respect of whom a determination of entitlement to be paid child care benefit has been made
-
means the amount of the entitlement (see subsection 3(1)) paid to the person.
History
S 68(1) substituted by No 45 of 2000, s 2 Sch 2 item 76, effective 1 July 2000. For transitional provisions see note under s 69. S 68(1) formerly read:
68(1)
For the purposes of this Part, if an amount of child care benefit is paid to an approved child care service pursuant to a claim by a person, the amount is taken to have been paid to either:
(a)
the person who made the claim; or
(b)
if, at the time the amount is paid, another person is, in accordance with the regulations, liable for repayment of debts under this Act in relation to the child care benefit
-
that other person.
68(1A)
In the case of a person in respect of whom a determination of entitlement to be paid child care benefit by fee reduction has been made under section 51B (individual) or 54B (approved child care service), the amount of the entitlement paid to the person consists of:
(a)
the amount:
(i)
in the case of an individual
-
that the service that provided care in respect of which the determination under section 51B was made is required, under section 219B, to pass on to the individual as a fee reduction for that care; or
(ii)
in the case of a service that provided care in respect of which a determination under section 54B was made
-
that the service is required, under section 219BA, to pass on to itself as a fee reduction for that care; and
(b)
the amount, as paid to the person, of the difference (if any) referred to in:
(i)
in the case of an individual
-
subsection 56(1); and
(ii)
in the case of an approved child care service
-
subsection 56B(1).
History
S 68(1A) amended by No 118 of 2007, s 3 and Sch 1 item 34, by substituting para (a), effective 29 June 2007. For application and transitional provisions see note under Pt
8A
heading. Para (a) formerly read:
(a)
the amount:
(i)
in the case of an individual
-
received by the individual as fee reductions in respect of an income year; or
(ii)
in the case of a service
-
received by the service, in respect of a financial year, from one or more payments of an amount of an advance paid to reimburse the service the amount of fee reductions made for care provided by the service to a child; and
S 68(1A) inserted by No 45 of 2000, s 2 Sch 2 item 76, effective 1 July 2000. For transitional provisions see note under s 69.
68(1B)
In the case of a person who has made an election under paragraph 65EAAAA(1)(b) to have child care rebate in respect of a child paid weekly to an approved child care service, the amount of child care rebate paid to the person in a week for which the election is in effect consists of the amount that the service is required, under section 219EA, to pass on to the individual for care provided for the child in the week.
History
S 68(1B) inserted by No 25 of 2011, s 3 and Sch 1 item 25, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s
49C(1)
.
68(2)
For the purposes of this Part, an amount of family assistance is taken to be paid to a person if that amount is applied against a liability of that person or another person for:
(a)
a primary tax; or
(b)
a debt under this Act or the
Social Security Act 1991
.
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