Commonwealth Consolidated Acts

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

             (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.