Family Assistance Legislation Amendment (Child Care) Act 2009 (50 of 2009)

Schedule 2   Child care rebate in substitution

Part 1   Amendments

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

18   Section 152A

Repeal the section, substitute:

152A Decisions relating to entitlement to child care benefit by fee reduction or for past period

If:

(a) an application (the original application ) has been made under section 109A, 111 or 142 for review of a decision (the CCB decision ) relating to an individual's entitlement to child care benefit; and

(b) the CCB decision was in respect of one or more sessions of care provided by an approved child care service to a child during a period in an income year; and

(c) a decision (the CCR decision ) has been made under section 65EA, 65EB or 65EC in relation to the individual's entitlement to child care rebate in respect of the child and the period; and

(d) the result of the review varies or sets aside the CCB decision (whether or not it also substitutes a new decision);

this Act has effect as if the original application included an application for review of the CCR decision.

152B Decisions relating to entitlement to child care benefit by single payment/in substitution

If:

(a) an application (the original application ) has been made under section 109A, 111 or 142 for review of a decision (the CCB decision ) relating to an individual's entitlement to child care benefit by single payment/in substitution; and

(b) the CCB decision was in respect of one or more sessions of care provided by an approved child care service to a child during a period; and

(c) a decision (the CCR decision ) has been made under section 65ECA in relation to the individual's entitlement to child care rebate in respect of the child and the period; and

(d) the result of the review varies or sets aside the CCB decision (whether or not it also substitutes a new decision);

this Act has effect as if the original application included an application for review of the CCR decision.