A New Tax System (Family Assistance) (Administration) Act 1999

S 71CAB repealed by No 22 of 2017, s 3 and Sch 1 item 97, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 71CAB formerly read:

SECTION 71CAB Debts arising in respect of child care rebate where overpayment  
Overpayment of rebate arising from CCB by fee reduction - for a week or a quarter

71CAB(1)
If:

(a) an amount (the received amount ) has been paid to an individual by way of child care rebate in respect of a period during which the individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and

(aa) the amount is paid under Subdivision AAB of Division 4AA of Part 3 (weekly payment), Subdivision AA of that Division (quarterly payment), or both Subdivision AAB and Subdivision AA of that Division (both weekly and quarterly payment during the period); and

(b) the received amount is greater than the amount (the correct amount ) of rebate to which the individual is entitled under subsection 65EA(2) or 65EC(1) in respect of the child and that period;

the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.

Note:

A determination of entitlement under subsection 65EA(2) or 65EC(1) could arise as a decision substituted on review under Part 5.

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History

S 71CAB(1) amended by No 25 of 2011, s 3 and Sch 1 item 31, by substituting para (a) and (aa) for para (a), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) . Para (a) formerly read:

(a) an amount (the received amount ) has been paid to an individual by way of child care rebate for a quarter:

(i) under Subdivision AA of Division 4AA of Part 3; and

(ii) in respect of a period during which the individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and

Overpayment of rebate arising from CCB by fee reduction - for an income year

71CAB(2)
If:

(a) an amount (the received amount ) has been paid to an individual by way of child care rebate in respect of a child for an income year in respect of a period of care covered by a determination made under section 51B or subsection 51C(1); and

(b) the received amount is greater than the amount (the correct amount ) of rebate to which the individual is entitled under subsection 65EA(2) or 65EC(1) in respect of the child and that period;

the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.

Note:

A determination of entitlement under subsection 65EA(2) or 65EC(1) could arise as a decision substituted on review under Part 5.

Overpayment of rebate arising from CCB for past period

71CAB(3)
If:

(a) an amount (the received amount ) has been paid to an individual by way of child care rebate in respect of a child for an income year in respect of a period of care covered by a determination made under section 52E or subsection 52G(1); and

(b) the received amount is greater than the amount (the correct amount ) of rebate to which the individual is entitled under subsection 65EB(2) or 65EC(1) in respect of the child and that period;

the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.

Note:

A determination of entitlement under subsection 65EB(2) or 65EC(1) could arise as a decision substituted on review under Part 5.

Overpayment of rebate arising from CCB in substitution

71CAB(4)
If:

(a) an amount (the received amount ) has been paid to an individual by way of child care rebate in respect of a child for a period of care covered by a determination made under section 53D or subsection 53E(1); and

(b) the received amount is greater than the amount (the correct amount ) of rebate to which the individual is entitled under subsection 65ECA(2) in respect of the child and that period;

the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.

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History

Note:

A determination of entitlement under subsection 65ECA(2) could arise as a decision substituted on review under Part 5.

S 71CAB substituted by No 50 of 2009, s 3 and Sch 3 item 3, applicable in relation to:

(a) payments under, or purportedly under, Subdivision AA of Division 4AA of Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 on or after 1 July 2008; and

(b) payments under, or purportedly under, subsection 65EF(1) of that Act in relation to care provided by an approved child care service to a child on or after 1 July 2008; and

(c) payments under, or purportedly under, subsection 65EF(2D) of that Act in relation to care provided by an approved child care service to a child on or after 1 July 2007.

S 71CAB formerly read:

SECTION 71CAB Debts arising in respect of child care tax rebate where overpayment  
71CAB
If:

(a) an amount (the received amount ) has been paid to a person by way of child care tax rebate for an income year; and

(b) the received amount is greater than the amount (the correct amount ) of rebate that should have been paid to the person under the family assistance law for the year; the difference between the received amount and the correct amount is a debt due to the Commonwealth by the person.

S 71CAB inserted by No 113 of 2007, s 3 and Sch 1 item 13, effective 1 July 2007.