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

Schedule 5   Other amendments

Part 1   Child care rebate for final quarter

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

2   After subsection 65EAA(1)

Insert:

(1A) However, the Secretary may decide not to calculate an amount of rebate for the quarter if the quarter is the last quarter of the income year.

Note: The Secretary may prefer to pay rebate for the last quarter as part of the individual's entitlement to rebate for the entire income year (see Subdivision A).

Note: The heading to subsection 65EAA(1) is altered by omitting "must calculate and pay" and substituting "calculates and pays".