Family Assistance Legislation Amendment (Child Care Rebate) Act 2011 (25 of 2011)

Schedule 1   Amendments to allow weekly payment of child care rebate

Part 1   Amendments

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

25   After subsection 68(1A)

Insert:

(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.