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

PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY  

Division 2 - Making claims  

SECTION 67BE   When a claim is effective  

67BE(1)    
A claim made by an individual in respect of a child for CCS is effective if:


(a) the claim is made in a form and manner approved by the Secretary; and


(b) the claim contains the information, and is accompanied by the documents, required by the Secretary; and


(c) the claim contains details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid; and


(d) unless paragraph (e) applies - the claim contains the tax file number of each TFN claim person; and


(e) if the claim is for CCS in substitution for an individual who has died - the claim contains the tax file number of each TFN substitution person; and


(f) if the claim is for CCS in substitution for an individual who has died - the claim is made before the end of the income year after the income year in which the individual died; and


(g) any other requirements in the Secretary ' s rules are met; and


(h) no other provision in this Division prevents the claim being effective.


67BE(2)    


The Secretary may make a written determination that paragraph (1)(d) does not apply in relation to a claim for 28 days after the day the determination is made, if the Secretary is satisfied that it is appropriate in the circumstances to do so.

67BE(3)    


If:


(a) a determination under subsection (2) is made in relation to a claim; and


(b) the Secretary is satisfied that it is appropriate in the circumstances that paragraph (1)(d) not apply in relation to the claim indefinitely;

the Secretary may, before the end of the 28 days after the day the determination is made, make a further written determination accordingly.



 

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