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

Schedule 3   Recovery of debts

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

1   Sections 65EA, 65EB and 65EC

Repeal the sections, substitute:

65EA Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit by fee reduction

(1) This section applies in respect of an individual and a child for a period in an income year if:

(a) the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the period; or

(b) the Secretary has determined under subsection 51C(1) or (2) that the individual is not entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the period.

Determining entitlement to child care rebate

(2) If the Secretary is satisfied:

(a) that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:

(i) the child for the income year; and

(ii) the care provided during the period; and

(b) that, if the individual were to be entitled under this subsection to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount; and

(c) that a determination under this subsection, or subsection 65EB(2), has not already been made in respect of the individual and the child for the income year;

the Secretary must determine that the individual is entitled to be paid child care rebate in respect of the child for the income year. The determination must include the amount of rebate to which the Secretary considers the individual to be entitled.

Note: A determination may be made under section 65EC if a determination under this subsection, or subsection 65EB(2), has already been made in respect of the individual and the child for a period in the income year.

Determining no entitlement to child care rebate

(3) If:

(a) the Secretary is not satisfied that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:

(i) the child for the income year; and

(ii) the care provided during the period; or

(b) the Secretary is satisfied that the individual is so eligible, but is not satisfied that, if the individual were to be entitled to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount;

the Secretary must determine that the individual is not entitled to be paid child care rebate in respect of the child for the care provided during the period.

65EB Determining entitlement, or no entitlement, to child care rebate - eligibility for child care benefit for past period

(1) This section applies in respect of an individual, a child and care provided to the child during a period in an income year if:

(a) the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period in respect of the child; or

(b) the Secretary has determined under subsection 52G(1) or (2) that the individual is not entitled to be paid child care benefit for the period in respect of the child.

Determining entitlement to child care rebate

(2) If the Secretary is satisfied:

(a) that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:

(i) the child for the income year; and

(ii) the care provided during the period; and

(b) that, if the individual were to be entitled under this subsection to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount; and

(c) that a determination under this subsection, or subsection 65EA(2), has not already been made in respect of the individual and the child for the income year;

the Secretary must determine that the individual is entitled to be paid child care rebate in respect of the child for the income year. The determination must include the amount of rebate to which the Secretary considers the individual to be entitled.

Note: A determination may be made under section 65EC if a determination under this subsection, or subsection 65EA(2), has already been made in respect of the individual and the child for a period in the income year.

Determining no entitlement to child care rebate

(3) If:

(a) the Secretary is not satisfied that the individual is eligible under subsection 57F(1) of the Family Assistance Act for child care rebate in respect of:

(i) the child for the income year; and

(ii) the care provided during the period; or

(b) the Secretary is satisfied that the individual is so eligible, but is not satisfied that, if the individual were to be entitled to child care rebate in respect of that eligibility, the amount of rebate would be more than a nil amount;

the Secretary must determine that the individual is not entitled to be paid child care rebate in respect of the child for the care provided during the period.

65EC Later determinations of entitlement to child care rebate

(1) If:

(a) a determination is made under subsection 65EA(2) or 65EB(2), or this subsection because of a previous application of this subsection, in respect of an individual and a child for an income year (the earlier rebate determination ); and

(b) a determination is later made under section 51B or 52E or subsection 51C(1) or 52G(1) in respect of the individual and the child and one or more sessions of care provided by an approved child care service during a period in the income year (the later CCB determination ); and

(c) the later CCB determination is not the result of a review of an earlier determination under the relevant section; and

(d) as a result of the later CCB determination, the Secretary considers the individual is entitled to be paid an increased amount of child care rebate;

the Secretary must determine that the individual is entitled to be paid the increased amount of child care rebate in respect of the child for the year (the later rebate determination ).

(2) The earlier rebate determination ceases to be in force when the later rebate determination is made.