Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65EAA

When Secretary calculates and pays quarterly payments

             (1)  If:

                     (a)  the Secretary is satisfied that an individual is eligible under subsection 57EA(1) of the Family Assistance Act for child care rebate for a quarter in respect of a child; and

                     (b)  the quarter has passed;

the Secretary must calculate the amount of the rebate which the Secretary considers is applicable in respect of the individual and the child for the quarter.

Note:          The calculation is made in accordance with section 84AA of the Family Assistance Act.

          (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).

             (2)  The Secretary must pay the amount of child care rebate calculated under subsection (1) to the individual at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the individual.

Secretary may make direction as to the manner of making payments

             (3)  The Secretary may direct that the whole or a part of an amount that is to be paid under this section is to be paid in a different way from that provided for by subsection (2). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

             (4)  This section is subject to:

                     (a)  section 65EAAF; and

                     (b)  section 65EAB; and

                     (c)  Part 4; and

                     (d)  Division 3 of Part 8B.