Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 71G

Child care benefit--fee reduction

             (1)  If:

                     (a)  either:

                              (i)  an amount is paid under section 219Q or subsection 219QA(2) to a person that is an approved child care service (weekly fee reduction payments); or

                             (ii)  such an amount would be paid, but for a set off under subsection 82(2) or section 219QA, 219QD, 219RC or 219RE; and

                     (b)  the service's approval is suspended or cancelled under this Act before a session of care in respect of which the payment was made;

so much of the amount of the fee reduction paid as relates to that session of care is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

             (2)  If:

                     (a)  an amount is required to be set off under subsection 219QA(3) against the payment of another amount to a person that is an approved child care service (payment where recalculation reduces the amount of a fee reduction); and

                     (b)  the service's approval is suspended or cancelled under this Act; and

                     (c)  the amount has not already been set off against another amount under subsection 219QA(3) by the day the service's approval is suspended or cancelled;

the amount is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

Weekly payments of child care rebate

          (2A)  If:

                     (a)  either:

                              (i)  an amount is paid under section 219QC or subsection 219QD(2) to a person that is an approved child care service (weekly payments of child care rebate); or

                             (ii)  such an amount would be paid, but for a set off under subsection 82(2) or section 219QA, 219QD, 219RC or 219RE; and

                     (b)  the service's approval is suspended or cancelled under this Act before a period of care in respect of which the payment was made;

so much of the amount of the child care rebate paid as relates to that period of care is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

          (2B)  If:

                     (a)  an amount is required to be set off under subsection 219QD(3) against the payment of another amount to a person that is an approved child care service (payment where recalculation reduces the amount of child care rebate); and

                     (b)  the service's approval is suspended or cancelled under this Act; and

                     (c)  the amount has not already been set off against another amount under subsection 219QD(3) by the day the service's approval is suspended or cancelled;

the amount is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

Enrolment advances

             (3)  If:

                     (a)  either:

                              (i)  an amount is paid under section 219RA to an approved child care service (payment of enrolment advances); or

                             (ii)  such an amount would be paid, but for a set off under subsection 82(2) or section 219QA, 219RC or 219RE; and

                     (b)  the service's approval is suspended or cancelled under this Act; and

                     (c)  the amount has not already been set off against another amount under section 219RC by the day the service's approval is suspended or cancelled;

the amount is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.