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

27   After paragraph 71B(1)(c)

Insert:

or (d) an approved child care service is required under section 219EA to pass on an amount to an individual (the recipient ) in respect of care provided for a child by the service in a week, but the recipient was not entitled to child care rebate in respect of the week;