Commonwealth Consolidated Acts

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

Rebate because of eligibility for child care benefit by fee reduction or for past period

             (1)  If a determination is made under section 65EA, 65EB or 65EC that an individual is entitled to be paid child care rebate in respect of a child for an income year, the Secretary must pay the amount to which the individual is determined to be entitled, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.

             (2)  Subsection (1) has effect subject to subsections (2A), (2B) and (2C).

          (2A)  If the determination of entitlement is made under section 65EA, the Secretary must reduce the amount to be paid under subsection (1) by:

                     (a)  the amount of any child care rebate already paid under Subdivision AAB in respect of the individual and the child for a week included in the income year; and

                     (b)  the amount of any child care rebate already paid under Subdivision AA in respect of the individual and the child for a quarter included in the income year.

          (2B)  If:

                     (a)  the determination of entitlement is made under section 65EC; and

                     (b)  when working out the amount of the entitlement under section 84A of the Family Assistance Act, the base weeks included one or more base weeks for which a determination under section 51B, or subsection 51C(1), was applicable;

the Secretary must reduce the amount to be paid under subsection (1) by the amount of any child care rebate already paid:

                    (ca)  under Subdivision AAB in respect of the individual and the child for a week all or part of which falls in the income year; and

                     (c)  under Subdivision AA in respect of the individual and the child for a quarter included in the income year; and

                     (d)  under subsection (1) in respect of the individual and the child for the income year.

          (2C)  If the determination of entitlement is made under section 65EC in a case not covered by subsection (2B), the Secretary must reduce the amount to be paid under subsection (1) by the amount of any child care rebate already paid under subsection (1) in respect of the individual and the child for the income year.

Rebate because of eligibility for child care benefit in substitution

          (2D)  If a determination is made under section 65ECA that an individual is entitled to be paid child care rebate:

                     (a)  because of the death of another individual; and

                     (b)  in respect of a child and a period;

the Secretary must pay the amount to which the individual is determined to be entitled, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.

          (2E)  However, the Secretary must reduce the amount to be paid under subsection (2D) by the amount of any child care rebate already paid:

                     (a)  under Subdivision AAB in respect of the deceased individual and the child for a week wholly or partly included in the period; and

                     (b)  under Subdivision AA in respect of the deceased individual and the child for a quarter wholly or partly included in the period.

Secretary may direct payment in a different way

             (3)  The Secretary may direct that the whole or a part of an amount which is to be paid under this section is to be paid in a different way from that provided for by subsection (1) or (2D). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

Payment is subject to other provisions

             (4)  This section is subject to Part 4 and to Division 3 of Part 8B.