Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 84AAD

             (1)  The Secretary may determine in writing that, for the purposes of step 5 of the method statement in section 84AAA as it applies in calculating the amount of child care rebate applicable in respect of an individual and a child specified in the determination, the step 4 amount is not to be reduced.

             (2)  A determination under subsection (1) must specify either:

                     (a)  the week or weeks to which it is to apply; or

                     (b)  that it is to apply to weeks beginning on or after a specified day.

The determination may apply to a week or weeks beginning before the determination is made.

             (3)  The Secretary may only make a determination under subsection (1) in respect of an individual and a child:

                     (a)  if the amount of fee reduction calculated by the Secretary under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for sessions of care provided in a week to which the determination applies is a nil amount because the CCB % applicable to the individual is zero %; or

                     (b)  in other circumstances of a kind determined by the Secretary, by legislative instrument.