4A

Schedule 1 (clause 14A)

table

82 Subclause 9(1) of Schedule 4

After “clause 14”, insert “or 14A”.

Schedule 2—Amendment of the A New Tax System (Family Assistance) (Administration) Act 1999

Part 1—Amendments relating to family tax benefit, maternity allowance and maternity immunisation allowance

1 Subsection 3(1) (definition of instalment period)

Repeal the definition, substitute:

instalment period, in relation to family tax benefit, has the meaning given by subsections 23(2) and (3).

2 After paragraph 7(2)(a)

Insert:

(aa) in the case of a claim for family tax benefit by instalment—the bank account requirement set out in section 7A must be satisfied in relation to the claim; and

3 At the end of subsection 7(2)

Add:

; and (c) in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual—the tax file number requirement in section 8A must be satisfied in relation to the claim.

4 After section 7

Insert:

7A Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective

(1) This section sets out the bank account requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(aa) (which states what is required for certain claims to be effective).

Requirement concerning bank account details

(2) The requirement is that the claimant provide:

(a) details of a bank account maintained by the person alone or jointly or in common with someone else into which instalments of family tax benefit are to be paid; or

(b) a statement that the claimant will nominate, and provide details of, such a bank account within 28 days after the claim is made.

How details or statement to be given

(3) The bank account details or statement must be provided in the claim.

Exemption from bank account requirement

(4) The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement.

5 Paragraph 8(7)(a)

After “is”, insert “, or was,”.

6 After section 8

Insert:

8A Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective

(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph 7(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).

(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person.

Statement of tax file number

(3) The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of whom the TFN substitution person is, this kind of statement can be made by the claimant only.

Statement that TFN substitution person does not know what his or her tax file number is

(4) The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:

(a) has a tax file number but does not know what it is; and

(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

(c) authorises the Commissioner of Taxation to tell the Secretary:

(i) whether the person has a tax file number; and

(ii) if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

(5) The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:

(a) has an application for a tax file number pending; and

(b) authorises the Commissioner of Taxation to tell the Secretary:

(i) if a tax file number is issued to the person—that number; or

(ii) if the application is refused—that the application has been refused; or

(iii) if the application is withdrawn—that the application has been withdrawn.

How statement to be given

(6) A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.

Exemption from tax file number requirement

(7) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s TFN.

(8) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.

Note: The heading to section 8 is altered by omitting “claim” and substituting “claims for family tax benefit by instalment or for a past period”.

7 Subparagraph 9(c)(i)

After “27(5),”, insert “27A(3), 28A(2), 28B(2), 28B(3),”.

8 Subparagraph 10(1)(c)(i)

After “27(5)”, insert “27A(3), 28A(2), 28B(2), 28B(3),”.

9 Subsection 13(1)

Omit “section and sections 16 to 19”, substitute “Subdivision”.

10 Subsection 13(2)

Repeal the subsection.

11 Section 14

Omit all the words before paragraph (b), substitute:

If, in relation to a claim for payment of family tax benefit made by an individual:

(a) the claim is for payment of that benefit for a past period; and

12 Section 15

Repeal the section, substitute:

15 Restriction on determining claim where tax file number not provided etc.

Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.

(1) If:

(a) a TFN claim person makes a statement of the kind set out in subsection 8(4); or

(b) a TFN substitution person makes a statement of the kind set out in subsection 8A(4);

the Secretary can only determine the claim concerned if:

(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or

(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number.

Statement that an application for a tax file number is pending

(2) If:

(a) a TFN claim person makes a statement of the kind set out in subsection 8(5); or

(b) a TFN substitution person makes a statement of the kind set out in subsection 8A(5);

the Secretary can only determine the claim concerned if:

(c) within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or

(d) 28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:

(i) the person has not applied for a tax file number; or

(ii) an application by the person for a tax file number has been refused; or

(iii) the person has withdrawn an application for a tax file number.

(3) If, after the 28 days mentioned in subsection (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.

15A Restriction on determining claim where bank account details not provided

(1) If a person makes a statement of the kind set out in paragraph 7A(2)(b), the Secretary can only determine the claim concerned if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 7A(2)(a) into which instalments of family tax benefit are to be paid.

(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.

13 Subsections 16(2) and (3)

Repeal the subsections, substitute:

(2) If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division 1 of Part 3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible.

14 Paragraph 16(4)(a)

Omit “or (3)”.

Note: The heading to subsection (4) is altered by omitting “and (3)”.

15 Paragraph 20(1)(b)

Omit “an amount”, substitute “the amount of adjusted taxable income”.

16 Paragraph 20(1)(c)

After “individual”, insert “or, if the individual has died, another individual making a claim for family tax benefit by single payment/in substitution because of the death of that individual,”.

17 At the end of section 20

Add:

(3) If:

(a) an individual’s rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and

(b) information about the amount of maintenance income needed for the calculation of the rate is not available;

the Secretary may determine the individual’s rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed.

18 Subsection 22(2)

Omit “to any extent if”, substitute “by reason only that”.

19 Subsection 23(1)

Omit “and in such manner as the Secretary considers appropriate”, substitute “as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant”.

20 At the end of subsection 23(4)

Add:

The payment may be made at such time and in such manner as the Secretary considers appropriate.

21 Subsection 23(5)

Repeal the subsection, substitute:

Secretary may make direction as to the manner of making payments

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

22 Before subsection 23(6)

Insert:

Early payment of FTB instalment in particular cases

(5A) If the Secretary is satisfied that an instalment amount that would, apart from this subsection, be paid under this section on a particular day cannot reasonably be paid on that day, the Secretary may direct that the instalment amount be paid on an earlier day.

23 Subsection 23(6)

Omit “to 228 (which deal with other debts etc.)”, substitute “and 226 (which deal with tax debts)”.

24 At the end of subsection 24(2)

Add:

The payment may be made at such time and in such manner as the Secretary considers appropriate.

25 Subsection 24(3)

Repeal the subsection.

26 Subsection 24(4)

Omit “to 228 (which deal with other debts etc.)”, substitute “and 226 (which deal with tax debts)”.

27 Section 25

Omit “the regulations”, substitute “a written notice given to the claimant under section 25A”.

28 After section 25

Insert:

25A Secretary’s power to approve a manner of notification

(1) The Secretary must approve a manner of notification that a claimant is to use when notifying the Secretary of a thing under section 25.

(2) The Secretary must, by written notice, notify the claimant of the approved manner of notification.

29 After section 26

Insert:

26A Secretary’s power to require bank account details

If:

(a) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and

(b) the claimant has not nominated a bank account into which instalments of family tax benefit are to be paid;

the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which instalments of family tax benefit are to be paid.

30 Paragraph 27(3)(b)

Repeal the paragraph, substitute:

(b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(3); and

(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number;

Note: The heading to subsection 27(3) is replaced by the heading “Statement made by TFN determination person under subsection 26(3)”.

31 Paragraph 27(4)(b)

Repeal the paragraph, substitute:

(b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 26(4); and

(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

Note: The heading to subsection 27(4) is replaced by the heading “Statement made by TFN determination person under subsection 26(4)”.

32 After subsection 27(4)

Insert:

Statement made by TFN claim person under subsection 8(4)

(4A) If:

(a) a TFN claim person has made a statement of the kind set out in subsection 8(4); and

(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and

(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number;

the consequence in subsection (5) applies.

Statement made by TFN claim person under subsection 8(5)

(4B) If:

(a) a TFN claim person has made a statement of the kind set out in subsection 8(5); and

(b) a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and

(c) the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

the consequence in subsection (5) applies.

33 Subsection 27(5)

Omit “or (4)”, substitute “, (4), (4A) or (4B)”.

34 Paragraph 27(6)(b)

Omit “concerned”, substitute “or TFN claim person, as the case requires”.

35 After section 27

Insert:

27A Variation of instalment entitlement determination where failure to provide bank account details

Non-compliance with requirement

(1) If:

(a) the claimant is subject to a requirement under section 26A; and

(b) the claimant does not comply with the requirement within 28 days of the requirement being made;

then, subject to subsection (2), the consequence in subsection (3) applies.

Exemption from requirement under section 26A

(2) The Secretary may determine that the consequence in subsection (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence.

Variation of determination

(3) For the purposes of subsection (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.

Consequence of Secretary later becoming aware of bank account details

(4) If:

(a) under subsection (3), the Secretary varies the determination; and

(b) the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (3).

36 After section 28

Insert:

28A Variation of instalment entitlement determination where estimate of an amount is not reasonable

(1) This section applies if:

(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and

(b) the claimant gives the Secretary an estimate of the amount of adjusted taxable income needed by the Secretary to calculate the claimant’s rate of family tax benefit; and

(c) the Secretary does not consider the estimate to be reasonable.

Consequence of section applying

(2) If this section applies, the Secretary must vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.

Consequence of later provision of reasonable estimate or Secretary finding out the actual amount

(3) If:

(a) under subsection (2), the Secretary varies the determination; and

(b) either:

(i) the claimant provides an estimate of the amount that the Secretary considers reasonable by the end of the income year following the one in which the variation took effect; or

(ii) the Secretary finds out the actual amount needed to calculate the claimant’s rate of family tax benefit (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (2).

28B Variation of instalment entitlement determination where claim made for another payment type

(1) This section applies if:

(a) a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment in respect of an individual; and

(b) the individual is either:

(i) an FTB child of the claimant; or

(ii) an individual in respect of whom an approved care organisation is the claimant; and

(c) the individual makes a claim for one of the following:

(i) a social security pension;

(ii) a social security benefit;

(iii) payments under a program included in the programs known as Labour Market Programs;

(iv) if the individual is aged 16 or more—payments under a prescribed educational scheme.

Consequence of section applying if the individual is the claimant’s only FTB child or the claimant is an approved care organisation

(2) If:

(a) this section applies because the individual is an individual in respect of whom the claimant is an approved care organisation; or

(b) this section applies because the individual is the only FTB child of the claimant;

the Secretary must vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.

Consequence of section applying if the individual is not the claimant’s only FTB child

(3) If:

(a) this section applies because the individual is the FTB child of the claimant; and

(b) the individual is not the claimant’s only FTB child;

the Secretary must vary the determination so that it has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the child who has made a claim for a payment listed in paragraph (1)(c). The determination takes effect from the day after the end of the claimant’s last instalment period before the variation takes place or from a later day determined by the Secretary.

Consequence of later rejection etc. of individual’s claim

(4) If:

(a) under subsection (2) or (3), the Secretary varies the determination; and

(b) the individual’s claim for the payment is rejected, withdrawn or taken not to have been made;

the Secretary must vary the determination to undo the effect mentioned in subsection (2) or (3), as the case may be.

37 Subsection 31(1)

Repeal the subsection, substitute:

(1) If:

(a) a determination is made under section 16 that a claimant is entitled to be paid family tax benefit by instalment; and

(b) after the determination is made an event occurs; and

(c) when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would conclude:

(i) that the claimant was no longer eligible for family tax benefit; or

(ii) that the claimant was still so eligible but that the rate of family tax benefit should be a different rate to the rate previously determined;

the Secretary must, subject to subsection (2):

(d) if subparagraph (c)(i) applies—vary the determination so that the claimant is not entitled to be paid family tax benefit with effect from the date of occurrence; and

(e) if subparagraph (c)(ii) applies—vary the determination so as to establish the different rate with effect from the date of occurrence.

(1A) For the purpose of subsection (1), the occurrence of an event includes the expiration of a period of time if the expiration of that period is relevant to the operation of this Act.

(1B) The reference in subsection (1) to the occurrence does not include the occurrence of any event:

(a) that causes the claimant to provide a revised estimate of the claimant’s adjusted taxable income to the Secretary; or

(b) that causes the Secretary to revise an estimate of the claimant’s maintenance income;

unless:

(c) the event also affects the claimant’s eligibility for family tax benefit, or the rate of family tax benefit payable to the claimant, for a reason other than the amount of the claimant’s adjusted taxable income or maintenance income; or

(d) the event is the claimant’s becoming, or ceasing to be, a member of a couple.

38 Paragraph 31(2)(a)

Omit “change in the claimant’s circumstances”, substitute “occurrence of the event”.

39 Paragraph 31(2)(a)

Omit “change” (second occurring), substitute “event”

40 Paragraph 31(2)(b)

Omit “change”, substitute “occurrence of the event”

41 Subsection 31(2)

Omit “change” (last occurring), substitute “event”

42 Paragraph 31(3)(a)

Omit “28,”, substitute “27A, 28, 28A, 28B,”.

Note: The heading to subsection 31(3) is replaced by the heading “Sections 27, 27A, 28, 28A, 28B, 29 and 30 variations prevail”.

43 After section 31

Insert:

31A Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates

(1) If:

(a) a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and

(b) that determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an estimate of the claimant’s adjusted taxable income in a particular income year; and

(c) the claimant, at any time before or during that income year, provides the Secretary with a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and

(d) the Secretary considers the revised estimate to be reasonable; and

(e) if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required;

the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate.

(2) A variation of a determination under subsection (1) has effect:

(a) if it results in an increase in the claimant’s rate of family tax benefit:

(i) unless subparagraph (ii) applies—from the day on which the revised estimate was provided to the Secretary; or

(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i)—from that first day; and

(b) if it results in a decrease (including a decrease to nil) in the claimant’s rate of family tax benefit:

(i) unless subparagraph (ii) or (iii) applies—from the day on which the revised estimate was provided to the Secretary; or

(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i) and subparagraph (iii) does not apply—from that first day; or

(iii) if the day after the end of the last instalment period before the variation takes place occurs after the days identified in subparagraphs (i) and (ii)—from the day first-mentioned in this subparagraph.

(3) If:

(a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 29 or 30; and

(b) the variation under that section has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;

the variation under that section prevails over the variation under this section.

31B Variation of instalment entitlement determination to reflect revised maintenance income estimates

(1) If:

(a) a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and

(b) that determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an estimate of the claimant’s maintenance income in a particular income year; and

(c) the Secretary, at any time before or during that income year, makes a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 31(1B)(c) or (d) applies; and

(d) if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required;

the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate.

(2) A variation of a determination under subsection (1) has effect from a day determined by the Secretary, which must not be earlier than either of the following:

(a) the day after the end of the last instalment period before the variation takes place;

(b) the first day of the income year to which the revised estimate relates.

(3) If:

(a) when the variation under this section takes place, a variation of the determination is in force under section 27, 27A, 28, 28A, 28B, 29 or 30; and

(b) the variation under that section has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit;

the variation under that section prevails over the variation under this section.

44 Subsection 32(2)

Omit “to any extent if”, substitute “by reason only that”.

45 Subparagraph 33(1)(a)(ii)

Repeal the subparagraph.

46 At the end of subsection 33(1)

Add:

; and (d) the individual is not an individual to whom subsection (1A) applies.

47 After subsection 33(1)

Insert:

(1A) This subsection applies to an individual who, on the advance assessment day, owes a debt to the Commonwealth (whether arising under this Act or not) that is recoverable under Part 4 by means of deductions from the individual’s instalments of family tax benefit under section 84.

48 Section 35

Omit “to 228 (which deal with other debts etc.)”, substitute “and 226 (which deal with tax debts)”.

49 Subsection 46(2)

Omit “to any extent if”, substitute “by reason only that”.

50 At the end of subsection 47(2)

Add:

The payment may be made at such time and in such manner as the Secretary considers appropriate.

51 Subsection 47(3)

Repeal the subsection.

52 Subsection 47(4)

Omit “to 228 (which deal with other debts etc.)”, substitute “and 226 (which deal with tax debts)”.

Part 2—Amendments relating to child care benefit

53 Subsection 3(1)

Insert:

amount of the entitlement, in respect of child care benefit and a person, means:

(a) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by fee reduction in respect of an income year—the amount referred to in section 51B; and

(b) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service in an income year—the amount referred to in section 52E; and

(c) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by a registered carer—the amount referred to in section 52F; and

(d) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual—the amount referred to in section 53D; and

(e) in the case of an approved child care service in respect of which a determination has been made that the service is entitled to be paid child care benefit by fee reduction for care provided by the service to a child at risk in respect of a financial year—the amount referred to in section 54B.

54 Subsection 3(1)

Insert:

CCB %, in respect of an individual, means the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.

55 Subsection 3(1)

Insert:

minimum taxable income %, in respect of an individual, means the minimum taxable income % calculated in respect of the individual under clause 12 of Schedule 2 to the Family Assistance Act.

56 Subsection 3(1)

Insert:

reporting period, in respect of an approved child care service, means:

(a) if paragraph (b) does not apply—a quarter beginning on any 1 January, 1 April, 1 July or 1 October; or

(b) if the service is covered by a determination made under subsection (5)—the period specified in the determination.

57 Subsection 3(1)

Insert:

schooling %, in respect of an individual, means the schooling % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.

58 Subsection 3(1)

Insert:

taxable income %, in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act.

59 At the end of section 3

Add:

(3) For the purposes of this Act, the CPC rate (combined pensioner couple rate) at a particular time is twice the amount that is, at that time, the maximum basic rate of age pension payable to a person under the Social Security Act 1991 in accordance with item 2 of Table B in point 1064-B1 of Pension Rate Calculator A in section 1064 of that Act.

(4) A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied.

(5) For the purposes of paragraph (b) of the definition of reporting period, the Secretary may determine that a specified period that is not a quarter is the reporting period for:

(a) one approved child care service; or

(b) a class of approved child care services.

(6) If the Secretary makes a determination under subsection (5), the Secretary must give the service, or services concerned, notice of the reporting period determined in respect of the service.

60 Division 4 of Part 3

Repeal the Division, substitute:

Division 4—Child care benefit

Subdivision A—Overview of process of fee reductions

48 Overview of process if individual is conditionally eligible for child care benefit by fee reductions

(1) If a determination of conditional eligibility under section 50F is in force during an income year in respect of an individual and a child with the effect that the individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service to the child, the individual’s fees for sessions of care provided by an approved child care service to the child while the determination is in force with that effect are reduced by the service.

(2) The amount by which the fees are reduced is referable to the amount of child care benefit that would be paid in respect of the sessions if entitlement to an amount of child care benefit was determined under section 51B on the day the fees are reduced. The amount of fee reduction is calculated by the service using the provisions of the Family Assistance Act.

(3) The fees are reduced in anticipation of a determination of entitlement to be paid child care benefit by fee reduction being made under section 51B in respect of the individual, the child, the sessions and the income year.

(4) When the determination of entitlement is made, if the amount of the entitlement is greater than the amount of the fee reductions already received by the individual in respect of the sessions in the income year, the amount of the entitlement consists of the amount of the difference together with the amount of fee reductions received by the individual.

(5) When the determination of entitlement is made, if the amount of the entitlement is less than the amount of the fee reductions already received by the individual in respect of the sessions in the income year, the amount of the entitlement is the amount of the fee reductions less the amount of the difference.

(6) To reimburse the service the amount of the fee reductions made for care provided by the service to the child, the service receives an advance (see Division 2 of Part 8A).

Subdivision B—Making claims

49 Need for a claim

(1) Except in the case set out in subsection (2), the only way that a person can become entitled to be paid child care benefit is to make a claim in accordance with this Subdivision.

(2) If an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for care provided by the service to a child at risk, the service (a claimant) is taken to have made a claim for payment of child care benefit by fee reduction for the care provided by the service to the child. The claim is taken to be made on the first day that the service reports to the Secretary in respect of that eligibility.

49A Who can make a claim

(1) The only persons who can make a claim in accordance with this Subdivision are individuals.

(2) An approved child care service that is eligible under section 47 of the Family Assistance Act is, under subsection 49(2), taken to have made a claim.

49B What may be claimed by an individual

An individual (a claimant) may make a claim:

(a) for payment of child care benefit by fee reduction for care provided by an approved child care service; or

(b) for payment of child care benefit for a past period for care provided by an approved child care service; or

(c) for payment of child care benefit for a past period for care provided by a registered carer; or

(d) for payment of child care benefit by single payment/in substitution because of the death of another individual.

49C Form etc. of effective claim by individual

Requirements for claim by individual to be effective

(1) To be effective:

(a) a claim (other than a claim that is taken to be made under subsection 49(2)) must:

(i) be made in a form and manner; and

(ii) subject to subsections (2), (3) and (4), contain any information; and

(iii) be accompanied by any documents;

required by the Secretary; and

(b) the bank account requirement set out in section 49G must be satisfied in relation to the claim; and

(c) in the case of a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service—the tax file number requirement in section 49E must be satisfied in relation to the claim; and

(d) in the case of a claim by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service—the tax file number requirement in section 49F must be satisfied in relation to the claim.

Exemption from part of information requirement when claimant making a claim for payment of child care benefit by fee reduction

(2) Subject to section 49H, a claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child will be effective even though the claimant does not provide all, or some, of the following information:

(a) information about any amount needed by the Secretary to calculate the CCB % applicable to the claimant in respect of the child;

(b) information needed to work out the number of children the claimant has in care of a particular kind;

(c) information as to whether the child is a school child;

(d) information required for checking compliance with paragraph 42(1)(c) of the Family Assistance Act (dealing with immunisation);

(e) the following information:

(i) information relating to the claimant’s, and the claimant’s partner’s (if any), tax file number requested under section 57B;

(ii) information relating to whether the claimant is opting to have the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

Exemption from part of information requirement when claimant making a claim for payment of child care benefit for a past period for care provided by an approved child care service

(3) Subject to section 49J, a claim for payment of child care benefit for a past period for care provided by an approved child care service to a child will be effective even though the claimant does not provide all, or some, of the following information:

(a) information about the amount needed by the Secretary to calculate the CCB % applicable to the claimant in respect of the child;

(b) information needed to work out the number of children the claimant had in care of a particular kind;

(c) information as to whether the child was a school child.

Exemption from part of information requirement when claimant making a claim for payment of child care benefit by single payment/in substitution for care provided by an approved child care service

(4) Subject to section 49L, a claim for payment of child care benefit by single payment/in substitution for care provided by an approved child care service to a child because of the death of another individual will be effective even though the claimant does not provide all, or some, of the following information:

(a) information about any amount needed by the Secretary to calculate the CCB % applicable to the other individual in respect of the child;

(b) information needed to work out the number of children the other individual had in care of a particular kind;

(c) information as to whether the child was a school child.

49D Deemed claim under subsection 49(2) effective in certain circumstances

(1) Subject to section 49M, if a claim by an approved child care service is taken to have been made under subsection 49(2), the claim is taken to be effective if the service’s eligibility under section 47 of the Family Assistance Act is reported by the service to the Secretary.

Form of report required

(2) The report must:

(a) be made in a form and manner; and

(b) contain any information; and

(c) be accompanied by any documents;

required by the Secretary.

49E Tax file number requirement to be satisfied for claim by individual for payment of child care benefit for a past period for care provided by an approved child care service to be effective

(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service. The requirement is for the purposes of paragraph 49C(1)(c) (which states what is required for these kinds of claims to be effective).

(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection (7) in relation to the person, or the person has opted as set out in subsection (8).

Statement of tax file number

(3) The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.

Statement that TFN claim person does not know what his or her tax file number is etc.

(4) The second kind of statement that can be made is a statement by the TFN claim person that the person:

(a) has a tax file number but does not know what it is; and

(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

(c) authorises the Commissioner of Taxation to tell the Secretary:

(i) whether the person has a tax file number; and

(ii) if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

(5) The third kind of statement that can be made is a statement by the TFN claim person that the person:

(a) has an application for a tax file number pending; and

(b) authorises the Commissioner of Taxation to tell the Secretary:

(i) if a tax file number is issued to the person—that number; or

(ii) if the application is refused—that the application has been refused; or

(iii) if the application is withdrawn—that the application has been withdrawn.

How statement to be given

(6) A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.

Exemption from tax file number requirement if Secretary determines

(7) The Secretary may determine that the requirement in subsection (2) does not apply to a TFN claim person if:

(a) the person is, or was, the claimant’s partner; and

(b) the claimant cannot obtain from the person:

(i) the person’s tax file number; or

(ii) a statement by the person under subsection (4) or (5).

Exemption from tax file number requirement if claimant opts for certain things in the claim form

(8) The requirement in subsection (2) does not apply to a TFN claim person if, in the claim, the person opted to have the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

49F Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective

(1) This section sets out the tax file number requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual. The requirement is for the purposes of paragraph 49C(1)(d) (which states what is required for these kinds of claims to be effective).

(2) The requirement is that a statement of one of the kinds set out in subsection (3), (4) or (5) must be made in relation to each TFN substitution person. However, the requirement does not apply in relation to a TFN substitution person if a determination is in force under subsection (7) or (8), or the claimant has opted as set out in subsection (9).

Statement of tax file number

(3) The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only.

Statement that TFN substitution person does not know what his or her tax file number is

(4) The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner (as referred to in paragraph (b) of the definition of TFN substitution person in subsection 3(1)) that the TFN substitution person:

(a) has a tax file number but does not know what it is; and

(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

(c) authorises the Commissioner of Taxation to tell the Secretary:

(i) whether the person has a tax file number; and

(ii) if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

(5) The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner (as referred to in paragraph (b) of the definition of TFN substitution person in subsection 3(1)) that the TFN substitution person:

(a) has an application for a tax file number pending; and

(b) authorises the Commissioner of Taxation to tell the Secretary:

(i) if a tax file number is issued to the person—that number; or

(ii) if the application is refused—that the application has been refused; or

(iii) if the application is withdrawn—that the application has been withdrawn.

How statement to be given

(6) A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.

Exemption from tax file number requirement

(7) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s tax file number.

(8) The Secretary may determine that the requirement in subsection (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection (4) or (5) in respect of the person.

(9) The requirement in subsection (2) does not apply in relation to a TFN substitution person if, in the claim, the claimant opted to have the CCB % applicable to the person calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

49G Bank account details or statement to be provided for claims by individuals for child care benefit to be effective

(1) This section sets out the bank account requirement that must be satisfied in relation to a claim by an individual for payment of child care benefit for the purposes of paragraph 49C(1)(b) (which states what is required for claims by individuals for child care benefit to be effective).

Requirement concerning bank account details

(2) The requirement is that the claimant provide:

(a) details of a bank account maintained by the claimant alone or jointly or in common with someone else into which are to be paid:

(i) amounts of child care benefit; or

(ii) in the case of child care benefit by fee reduction—the amount of the difference referred to in subsection 56(1); or

(b) a statement that the claimant will nominate, and provide details of, such a bank account, within 28 days after the claim is made.

How details or statement to be given

(3) The bank account details or statement must be provided in the claim.

Exemption from bank account requirement

(4) The Secretary may determine that the requirement in subsection (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement.

49H Restrictions on claims by an individual for payment of child care benefit by fee reduction

Claims to which section applies

(1) This section applies to a claim by an individual for payment of child care benefit by fee reduction for care provided by an approved child care service to a child (a fee reduction claim).

Previous claim by individual for child care benefit by fee reduction and a conditional eligibility determination has not been made or claimant already conditionally eligible

(2) A fee reduction claim is ineffective if at the time (the determination time) when the conditional eligibility of the claimant would be determined:

(a) the claimant has previously made a claim for child care benefit by fee reduction in respect of the child; and

(b) either:

(i) a determination of conditional eligibility under section 50F, or of no entitlement under section 50G, has not as yet been made in respect of the previous claim; or

(ii) as a result of the previous claim, a determination is in force that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.

Previous claim by individual for child care benefit by fee reduction, a conditional eligibility determination is in force but varied with effect that the claimant is not conditionally eligible and the variation can be undone

(3) A fee reduction claim is ineffective if:

(a) at the determination time:

(i) the claimant has previously made a claim for child care benefit by fee reduction in respect of the child; and

(ii) a determination that the claimant is conditionally eligible for child care benefit by fee reduction is in force in respect of the previous claim; and

(iii) that determination has been varied under section 58A, 61A or 62 with the effect that the claimant is not conditionally eligible for any session of care provided to the child after the determination time; and

(b) the determination time is before the end of the income year following the one in which the variation took effect.

Approved child care service is already eligible for child care benefit by fee reduction for care provided to a child at risk

(4) A fee reduction claim is ineffective if, at the determination time, an approved child care service is eligible for child care benefit by fee reduction for care provided by the service to that child.

Restriction in subsection (4) not to apply in certain circumstances

(5) Subsection (4) does not apply to a claim if, in the special circumstances of the claim, the Secretary considers that subsection (4) should not apply.

49J Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service

Claims to which section applies

(1) This section applies to a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service to a child (a past period claim).

Claim period must fall within one income year etc.

(2) A past period claim is ineffective if:

(a) the period does not fall wholly within one income year; or

(b) the period does fall wholly within one income year but the claim is made before the end of that income year or after the end of the following income year.

Previous claim by claimant for care provided by an approved child care service for any part of the past period

(3) A past period claim is ineffective if the claimant has previously made a claim for payment of child care benefit for care provided by an approved child care service to the child for any part of the past period (whether or not the claim has been determined).

Subsection (3) does not apply if previous claim by claimant and claimant not entitled for failing to meet a condition in paragraph 44(1)(a), (d) or (e) of the Family Assistance Act

(4) Subsection (3) does not apply if:

(a) the claimant has previously made a claim for payment of child care benefit for care provided to the child in the past period by an approved child care service; and

(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the claimant was not eligible under section 44 of the Family Assistance Act; and

(c) the reason the claimant was not eligible was because the claimant failed to meet the condition in paragraph 44(1)(a), (d) or (e) of that Act.

Individual already conditionally eligible for child care benefit by fee reduction

(5) A past period claim is ineffective if, at any time during the past period, a determination that the claimant was conditionally eligible for child care benefit by fee reduction was in force in respect of the claimant and the child.

Previous claim by claimant for child care benefit by fee reduction, a determination of conditional eligibility is in force but varied with effect that the individual is not conditionally eligible and the variation can be undone

(6) A past period claim is ineffective if:

(a) at the time the claim would be determined (the determination time):

(i) the claimant had previously made a claim for payment of child care benefit by fee reduction in respect of the child; and

(ii) a determination that the claimant is conditionally eligible for child care benefit by fee reduction is in force in respect of the previous claim; and

(iii) that determination has been varied under section 58A, 61A or 62 with the effect that the claimant is not conditionally eligible for any session of care provided to the child after the determination time; and

(b) the claim is made before the end of the income year following the one in which the variation mentioned in subparagraph (a)(iii) took effect.

Approved child care service is already eligible for child care benefit by fee reduction for care provided by the service to a child at risk

(7) A past period claim is ineffective in respect of any part of a past period during which an approved child care service was eligible for child care benefit by fee reduction for care provided to the child.

Restriction in subsection (7) not to apply in certain circumstances

(8) Subsection (7) does not apply to a claim if, in the special circumstances of the claim, the Secretary considers that subsection (7) should not apply.

49K Restrictions on claim by individual for payment of child care benefit for past period for care provided by a registered carer

Claims to which section applies

(1) This section applies to a claim by an individual for payment of child care benefit for a past period for care provided by a registered carer to a child (a past period claim).

Claim ineffective if relates to periods of care which occurred before the start of the period of 12 months before claim

(2) A past period claim is ineffective if the claim relates to a period of care which occurred before the start of the period of 12 months before the date of claim.

Previous claim by claimant for care provided in a past period by a registered carer

(3) A past period claim is ineffective if the claimant has previously made a claim for payment of child care benefit for care provided by a registered carer to the child for any part of the past period (whether or not the claim has been determined).

Subsection (3) does not apply if previous claim by claimant and claimant not entitled for failing to meet a condition in paragraph 45(1)(a), (f) or (g) of the Family Assistance Act

(4) Subsection (3) does not apply if:

(a) the claimant has previously made a claim for child care benefit for care provided in the past period by a registered carer to the child; and

(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the claimant was not eligible under section 45 of the Family Assistance Act; and

(c) the reason the claimant was not eligible was because the claimant failed to meet the condition in paragraph 45(1)(a), (f) or (g) of that Act.

49L Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual

Claim to which this section applies

(1) This section applies to a claim (a substitution claim) by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual.

Claim must be made before the end of the income year following the one in which the death occurred

(2) A substitution claim is ineffective if it is made after the end of the income year following the one in which the death of the other individual occurred.

Claim for care provided by an approved child care service where a determination of conditional eligibility was in force cannot be made before the end of the income year in which the death occurred

(3) In the case of a substitution claim for care provided by an approved child care service if a determination of conditional eligibility was in force in respect of the other individual, the claim is ineffective in respect of a period of care provided in a particular income year if it is made before the end of that income year.

Claim for care provided by a registered carer is ineffective in respect of a period earlier than 12 months before death of other individual

(4) In the case of a substitution claim for care provided by a registered carer, the claim is ineffective in respect of a period of care other than the period of 12 months before the death of the other individual.

Previous claim by claimant

(5) A substitution claim in respect of a child and a period is ineffective if the claimant has previously made a substitution claim in respect of the child and the same period because of the death of the same other individual (whether or not that claim has been determined).

Subsection (5) does not apply if previous claim by claimant and other individual not entitled for failure to meet a condition in paragraph 44(1)(a) or (e) of the Family Assistance Act

(6) Subsection (5) does not apply if:

(a) the claimant has previously made a substitution claim for care provided by an approved child care service to the child because of the death of the other individual; and

(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the other individual was not eligible under section 44 of the Family Assistance Act; and

(c) the reason the other individual was not eligible was because of a failure to meet the condition in paragraph 44(1)(a) or (e) of that Act.

Subsection (5) does not apply if previous claim by claimant and other individual not entitled for failure to meet a condition in paragraph 45(1)(a) or (g) of the Family Assistance Act

(7) Subsection (5) does not apply if:

(a) the claimant has previously made a substitution claim for care provided by a registered carer to the child; and

(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the other individual was not eligible under section 45 of the Family Assistance Act; and

(c) the reason the other individual was not eligible was because of a failure to meet the condition in paragraph 45(1)(a) or (g) of that Act.

49M Restriction on claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk

Individual already conditionally eligible

A claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk is ineffective if, at the time the care is provided, a determination is in force that an individual is conditionally eligible for child care benefit by fee reduction in respect of the child.

49N Claims may be withdrawn or varied

(1) A claimant who is an individual claiming for payment of child care benefit by fee reduction may withdraw or vary the claim before a determination of conditional eligibility under section 50F, or a determination of no entitlement under section 50G, has been made in respect of the claim.

(2) A claimant who is an individual claiming for:

(a) payment of child care benefit for a past period for care provided by an approved child care service; or

(b) payment of child care benefit for a past period for care provided by a registered carer; or

(c) payment of child care benefit by single payment/in substitution because of the death of another individual;

may withdraw or vary the claim before the claim is determined.

(3) The claimant may only withdraw or vary the claim in a manner determined by the Secretary.

(4) If a claim is withdrawn it is taken never to have been made.

Subdivision C—Determinations to be made on claim if individual claims payment of child care benefit by fee reduction

50 Determinations on effective claim

(1) This Subdivision deals with the determinations the Secretary must make on claim, if an individual (the claimant) has made an effective claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child (the child).

(2) If a claim is not effective, it is taken not to have been made.

(3) The Secretary makes these determinations in respect of each child for whom the claimant has made a claim.

(4) The service uses these determinations as a basis for reducing the claimant’s fees for sessions of care provided in an income year in respect of which a determination of conditional eligibility is in force. After the end of the income year, a determination of entitlement, or no entitlement (as the case may be), is made under Subdivision D in respect of the individual’s claim.

50A Secretary must make determinations

Subject to sections 50D and 50E, on claim, the Secretary must make the determinations referred to in sections 50B and 50C, if required. The determinations must be made in accordance with this Subdivision.

50B Determination of conditional eligibility or no entitlement to be made

Determinations to be made as soon as practicable if tax file number given, claimant exempted or option indicated on claim

(1) If:

(a) the claimant gives the Secretary, as requested under section 57B, a statement of the tax file number of each of the TFN claim persons; or

(b) the claimant gives the Secretary a statement of the claimant’s tax file number and the Secretary exempts the claimant’s partner, under subsection 57B(6), from giving a statement in relation to the partner’s tax file number; or

(c) the claimant opts in the claim form to have the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %;

the Secretary must make the determination referred to in section 50F or 50G (as appropriate) as soon as practicable.

When determinations must be made if subsection (1) does not apply

(2) If subsection (1) does not apply in respect of the claimant, the Secretary must make the determination referred to in section 50F or 50G (as appropriate) as provided for in section 50D.

50C Other determinations to be made if determination of conditional eligibility is made

If the Secretary makes a determination of conditional eligibility under section 50F, the Secretary must make the following determinations:

(a) a determination of the weekly limit of hours applicable to the claimant and the child under section 50H;

(b) a determination of CCB % applicable to the claimant and the child under section 50J;

(c) a determination of the schooling % applicable to the claimant and the child under section 50K.

50D Restriction on when determinations under section 50F or 50G can be made

Statement about tax file number made on claim

(1) If:

(a) each of the TFN claim persons makes a statement of the kind set out in subsection 57B(3) or (4); or

(b) one of the TFN claim persons makes a statement of the kind set out in subsection 57B(3) or (4) and the other TFN claim person gives a statement of the person’s tax file number; or

(c) the TFN claim person who is the claimant makes a statement of the kind set out in subsection 57B(3) or (4) and the Secretary exempts the claimant’s partner under subsection 57B(6) from giving a statement in relation to the partner’s tax file number;

the Secretary must only make the determination referred to in section 50F or 50G (as appropriate):

(d) after the Commissioner of Taxation tells the Secretary, within 28 days after the claim is made, in respect of each TFN claim person who has made a statement of the kind set out in subsection 57B(3) or (4):

(i) the TFN claim person’s tax file number; or

(ii) that the person has not applied for a tax file number; or

(iii) that the person does not have a tax file number; or

(iv) that the application by the person for a tax file number has been refused; or

(v) that the person has withdrawn an application for tax file number; or

(e) after 28 days after the claim is made have passed, if, within the 28 days, the Commissioner for Taxation does not tell the Secretary any of the things in respect of any TFN claim person referred to in paragraph (d).

No statement on claim about tax file number etc.

(2) Subject to subsections (3) and (4), if neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim, the Secretary must make the determination referred in section 50F or 50G (as appropriate) as soon as practicable.

No statement on claim about tax file number etc. and Secretary’s request for tax file number complied with

(3) If:

(a) neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim; and

(b) the Secretary makes a request under section 57C; and

(c) within 28 days after the request is made, the claimant complies with the request;

the Secretary must only make the determination referred to in section 50F or 50G (as appropriate) when the claimant complies with the request.

No statement on claim about tax file number etc. and Secretary’s request for tax file number not complied with

(4) If:

(a) neither subsection 50B(1) nor subsection (1) of this section apply in respect of the claim; and

(b) the Secretary makes a request under section 57C; and

(c) 28 days pass after the request is made without the claimant complying with the request;

the Secretary must only make the determination referred to in section 50F or 50G (as appropriate) when the 28 days have passed.

50E Restriction on determination under section 50F or 50G if bank account details not provided

(1) If the claimant makes a statement of the kind set out in paragraph 49G(2)(b), the Secretary may only make a determination under section 50F or 50G if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph 49G(2)(a) into which the amount of the difference referred to in subsection 56(1) is to be paid.

(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, make a determination under section 50F or 50G, in respect of the claim, the claim is taken never to have been made.

50F Determination of conditional eligibility

If the Secretary is satisfied that the claimant, at the time the Secretary makes the determination, is conditionally eligible under section 42 of the Family Assistance Act in respect of the child, the Secretary must determine that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.

50G Determination that no entitlement

If the Secretary is not satisfied that the claimant is, at the time the Secretary makes the determination, conditionally eligible under section 42 of the Family Assistance Act in respect of the child, the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of the child.

50H Determination of weekly limit of hours

(1) If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the weekly limit of hours applicable to the claimant and the child.

(2) The limit is worked out using Subdivision G of Division 4 of Part 3 of the Family Assistance Act as if references in that Subdivision to an individual being eligible under section 43 of that Act were references to the individual being conditionally eligible under section 42 of that Act.

(3) The limit must be either:

(a) 50 hours, if a circumstance listed in subsection 54(2), (4), (6), (13) or (14) of the Family Assistance Act applies to the claimant; or

(b) 20 hours if paragraph (a) does not apply.

50J Determination of CCB %

(1) If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the CCB % applicable to the claimant and the child.

(2) In making a determination of CCB %, the Secretary must use the provisions in Schedule 2 to the Family Assistance Act as if references in those provisions to a person being eligible were references to a person being conditionally eligible under section 42 of that Act.

50K Determination of schooling %

(1) If the Secretary makes a determination under section 50F that the claimant is conditionally eligible, the Secretary must determine the schooling % applicable to the claimant and the child.

(2) In making a determination of schooling %, the Secretary must use the provisions in Schedule 2 to the Family Assistance Act as if references in those provisions to a person being eligible were references to a person being conditionally eligible under section 42 of that Act.

50L When determinations are in force

(1) Subject to subsections (6) and (7), a determination of conditional eligibility under section 50F in respect of the claimant comes into force:

(a) if no day is specified in the notice of determination—on the day the determination is made; or

(b) on the day specified in the notice of determination;

and remains in force at all times afterwards.

(2) Except in the case mentioned in subsection (4), the Secretary may specify a day, not more than 4 weeks before the day the claim was made by the claimant, as the day the determination is to come into force.

(3) The Secretary may only specify a day under subsection (2) if the Secretary is satisfied that, if the claimant had made the claim on the specified earlier day before the day of the claim, the claimant would have been conditionally eligible on and since that specified earlier day for child care benefit by fee reduction.

(4) The Secretary must not specify a day under subsection (2) if:

(a) a determination of conditional eligibility under section 50F was made in respect of the claim; and

(b) the claim was made while an earlier determination of conditional eligibility was in force with the effect that the claimant was not conditionally eligible as a result of a variation under section 58B (failure to comply with immunisation requirement).

(5) A determination of a weekly limit of hours under section 50H, CCB % under section 50J and schooling % under section 50K in respect of the claimant and the child comes into force at the time the determination of conditional eligibility comes into force and remains in force while the determination of conditional eligibility is in force.

(6) If:

(a) the Secretary makes a determination of conditional eligibility under section 50F in respect of the claimant and the child; and

(b) the Secretary varies the determination of conditional eligibility with the effect that the claimant is not conditionally eligible for any session of care occurring on a day on which the determination was, or will be, in force after the day the variation begins to have effect; and

(c) the claimant makes a later claim for payment of child care benefit by fee reduction;

the determination of conditional eligibility ceases to be in force by force of this subsection on the day a determination comes into force in respect of the later claim.

(7) If:

(a) a determination of conditional eligibility under section 50F is in force in respect of the claimant; and

(b) the claimant informs the Secretary, in the form and manner required by the Secretary, that the claimant wants the determination of conditional eligibility to cease to be in force;

the determination ceases to be in force from a day specified in the notice under subsection (8).

(8) The Secretary must give the claimant, and the approved child care service providing care to the child who was the subject of the claim, notice of the cessation of the determination under subsection (7). The notice must specify the day on which the determination ceases to be in force.

(9) The cessation is not ineffective by reason only that the notice under subsection (8) does not fully comply with the requirements of that subsection.

50M Notice of determinations if claimant conditionally eligible

(1) The Secretary must give notice of determinations made in respect of the claimant under sections 50F, 50H, 50J and 50K to the claimant and the approved child care service, or services, that are, or will be, providing care to the child.

(2) The notice must state:

(a) that a determination of conditional eligibility under section 50F is in force in respect of the claimant; and

(b) the date from which the determination came into force; and

(c) the name of the child in respect of whom the claimant is conditionally eligible; and

(d) the weekly limit of hours, CCB % and schooling % applicable to the claimant and the child; and

(e) that the claimant may apply for review of any of the determinations in the manner set out in Part 5.

(3) The determinations are not ineffective by reason only that any, or all, of the requirements of subsections (1) and (2) are not complied with.

50N When determination of no entitlement is in force

(1) Subject to subsection (2), a determination of no entitlement under section 50G comes into force when it is made and remains in force at all times afterwards.

(2) If:

(a) a determination of no entitlement has been made under section 50G in respect of the claimant; and

(b) the claimant makes a later effective claim for payment of child care benefit by fee reduction, or for a past period, for care provided by an approved child care service;

the determination of no entitlement ceases to be in force on the day a determination comes into force in respect of the second claim.

50P Notice of determination of no entitlement

(1) The Secretary must give notice to the claimant of a determination of no entitlement made in respect of the claimant under section 50G stating:

(a) that the claimant is not entitled to be paid child care benefit by fee reduction in respect of the child; and

(b) that the claimant may apply for review of the determination in the manner set out in Part 5.

(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.

Subdivision D—Determination of entitlement if individual determined to be conditionally eligible for child care benefit by fee reduction

51 Determination to be made if determination of conditional eligibility in force

This Subdivision deals with determination of entitlement if a determination of conditional eligibility under section 50F is in force in respect of an individual (the claimant) and a child (the child) at any time during an income year.

51A Secretary must determine entitlement

(1) If a determination of conditional eligibility in respect of the claimant and the child is in force during an income year, the Secretary must determine the claimant’s entitlement to be paid child care benefit by fee reduction in respect of the income year.

(2) The determination of entitlement is made after the end of each income year in respect of which the claimant is conditionally eligible in respect of the child.

51B Determination of entitlement

(1) If the Secretary is satisfied that the claimant is eligible under section 43 of the Family Assistance Act for child care benefit by fee reduction in respect of one or more sessions of care provided by an approved child care service to the child during the income year, the Secretary must determine that the claimant is entitled to be paid child care benefit by fee reduction for the sessions:

(a) at the rate for which; and

(b) in the amount for which;

the Secretary considers the claimant eligible.

(2) In making the determination of entitlement, the Secretary takes into account all of the following decisions:

(a) determinations made under this Act and under section 81 of the Family Assistance Act by the Secretary in respect of the claimant and the child;

(b) certificates given by the service in respect of the claimant and the child that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(3) of the Family Assistance Act;

(c) certificates given by the service setting a rate of child care benefit under subsection 76(1) of the Family Assistance Act in respect of the claimant and the child.

51C Determination that no entitlement

If the Secretary is not satisfied that the claimant is eligible as mentioned in section 51B, the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of that income year.

51D When determination is in force

A determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.

51E Notice of determination

(1) The Secretary must give notice of a determination under this Subdivision to the claimant, stating:

(a) the income year in respect of which the determination is made; and

(b) whether, under the determination, the claimant is entitled to be paid child care benefit by fee reduction for the child for the income year; and

(c) if the claimant is so entitled:

(i) the name of the child in respect of whom the claimant is entitled; and

(ii) the amount of the entitlement; and

(iii) the total amount of the fee reductions (if any) made by an approved child care service providing care to the child, in respect of sessions of care provided to the child during the income year; and

(iv) if the amount of the entitlement is greater than the amount of the fee reductions—the amount of the difference, how it will be paid and to whom it will be paid; and

(v) if the amount of the entitlement is less than the amount of the fee reductions—the amount of the difference, the fact that the amount is a debt, information relating to how, and from whom, the debt will be recovered; and

(d) that the claimant may apply for review of the determination in the manner set out in Part 5.

(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.

Subdivision E—Determination of entitlement if individual claims payment of child care benefit for a past period

52 Determination on effective claim

(1) This Subdivision deals with determination of entitlement if an individual (the claimant) has made an effective claim for payment of child care benefit for a past period for care provided by an approved child care service or a registered carer to a child (the child).

(2) If a claim is not effective, it is taken not to have been made.

(3) The Secretary makes a determination of entitlement in respect of each child for whom the claimant has made a claim.

52A Secretary must determine claim

Subject to sections 52B, 52C and 52D, after the effective claim is made by the claimant, the Secretary must determine the claim in accordance with this Subdivision.

52B Restriction on determining claim where bank account details not provided

(1) If the claimant makes a statement of the kind set out in paragraph 49G(2)(b), the Secretary can only determine the claim if, within 28 days after the claim is made, the claimant nominates, and provides details of, a bank account of a kind referred to in paragraph 49G(2)(a) into which the amount of the entitlement to child care benefit is to be paid.

(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.

52C Restriction on determining claim where tax file number not provided etc.

(1) If a TFN claim person makes a statement of the kind set out in subsection 49E(4) or (5), the Secretary can only determine the claim if the Commissioner of Taxation tells the Secretary the person’s tax file number.

(2) If the Secretary cannot determine the claim under subsection (1) because the Commissioner of Taxation tells the Secretary that:

(a) the person does not have a tax file number; or

(b) the person has not applied for a tax file number; or

(c) an application by the person for a tax file number has been refused; or

(d) the person has withdrawn an application for a tax file number;

the claim is taken never to have been made.

52D Restriction on determining claim for care provided by an approved child care service where tax assessment not made

If:

(a) the claim is one for payment of child care benefit for a past period for care provided by an approved child care service; and

(b) in the claim, the claimant did not opt to have the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and

(c) one or more TFN claim persons are required to lodge an income tax return for the income year in which the past period falls; and

(d) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on each of those TFN claim persons’ taxable income for that income year;

the Secretary can only determine the claim when the assessment has been made.

52E Determination of entitlement—claim for care provided by an approved child care service

If:

(a) the claim is for payment of child care benefit for a past period for care provided by an approved child care service; and

(b) the Secretary is satisfied that the claimant is eligible under section 44 of the Family Assistance Act in respect of the period;

the Secretary must determine that the claimant is entitled to be paid child care benefit for the past period in respect of the child and the amount of the entitlement.

52F Determination of entitlement—claim for care provided by a registered carer

If:

(a) the claim is for payment of child care benefit for a past period for care provided by a registered carer; and

(b) the Secretary is satisfied that the claimant is eligible under section 45 of the Family Assistance Act in respect of the period;

the Secretary must determine that the claimant is entitled to be paid child care benefit for the past period in respect of the child and the amount of the entitlement.

52G Determination that no entitlement

If the Secretary is not satisfied as mentioned in section 52E or 52F, the Secretary must determine that the claimant is not entitled to be paid child care benefit for the past period in respect of the child.

52H When a determination is in force

(1) Subject to subsections (2) and (3), a determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.

(2) If:

(a) the claim is for payment of child care benefit for a past period for care provided by an approved child care service; and

(b) a determination of no entitlement is made under section 52G in respect of the claimant and the child as the claimant is not eligible under section 44 of the Family Assistance Act because of a failure to meet a requirement in paragraph 44(1)(a), (d) or (e) of that Act; and

(c) the claimant makes a later effective claim for payment of child care benefit for a past period for care provided by an approved child care service to the child;

the determination of no entitlement ceases to be in force on the day a determination is made in respect of the later claim.

(3) If:

(a) the claim is for payment of child care benefit for a past period for care provided by a registered carer; and

(b) a determination of no entitlement is made under section 52G in respect of the claimant and the child as the claimant is not eligible under section 45 of the Family Assistance Act because of a failure to meet a requirement in paragraph 45(1)(a), (f) or (g) of that Act; and

(c) the claimant makes a later effective claim for payment of child care benefit for a past period for care provided by a registered carer to the child;

the determination of no entitlement ceases to be in force on the day a determination is made in respect of the later claim.

52J Notice of determination

(1) The Secretary must give notice of a determination under this Subdivision to the claimant, stating:

(a) whether the claimant is entitled to be paid child care benefit for a past period in respect of the child under the determination; and

(b) if the claimant is so entitled:

(i) the name of the child in respect of whom the claimant is entitled; and

(ii) the period in respect of which the determination is made; and

(iii) the amount of the entitlement, how it is to be paid and to whom it will be paid; and

(iv) that the claimant may apply for review of the determination in the manner set out in Part 5.

(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.

Subdivision F—Determination of entitlement if individual claims payment of child care benefit by single payment/in substitution

53 Determination on effective claim

(1) This Subdivision deals with determination of entitlement if an individual (the claimant) has made an effective claim for payment of child care benefit by single payment/in substitution because of the death of another individual in respect of a child (the child).

(2) If a claim is not effective, it is taken not to have been made.

53A Secretary must determine claim

Subject to sections 53B and 53C, after the effective claim is made by the claimant, the Secretary must determine the claim in accordance with this Subdivision.

53B Restriction on determining claim where bank account details not provided

(1) If the claimant makes a statement of the kind set out in paragraph 49G(2)(b), the Secretary can only determine the claim if, within 28 days after the claim is made, the claimant nominates, and provides details of, a bank account of a kind referred to in paragraph 49G(2)(a) into which the amount of the entitlement to child care benefit is to be paid.

(2) If, after the 28 days mentioned in subsection (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made.

53C Restriction on determining claim where tax file number not provided etc.

(1) If a TFN substitution person makes a statement of the kind set out in subsection 49F(4) or (5), the Secretary can only determine the claim concerned if the Commissioner of Taxation tells the Secretary the person’s tax file number.

(2) If the Secretary cannot determine the claim under subsection (1) because the Commissioner of Taxation tells the Secretary that:

(a) the person does not have a tax file number; or

(b) the person has not applied for a tax file number; or

(c) an application by the person for a tax file number has been refused; or

(d) the person has withdrawn an application for a tax file number;

the claim is taken never to have been made.

53D Determination of entitlement

If the Secretary is satisfied that the claimant is eligible for child care benefit under section 46 of the Family Assistance Act in respect of the child, the Secretary must determine that the claimant is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child for the amount the Secretary considers the claimant eligible.

53E Determination that no entitlement

If the Secretary is not satisfied that the claimant is so eligible under section 46 of the Family Assistance Act, the Secretary must determine that the claimant is not entitled, in respect of the child, to be paid child care benefit by single payment/in substitution because of the death of another individual.

53F When a determination is in force

(1) Subject to subsections (2) and (3), a determination under this Subdivision comes into force when it is made and remains in force at all times afterwards.

(2) If:

(a) the claim is for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service to the child; and

(b) a determination of no entitlement is made under section 53E in respect of the claimant because the other individual was not eligible under section 44 of the Family Assistance Act because of a failure to meet a requirement in paragraph 44(1)(a) or (e) of that Act; and

(c) the claimant makes a later effective claim for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by the service to the child;

the determination of no entitlement ceases to be in force on the day a determination is made in respect of the later claim.

(3) If:

(a) the claim is for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by a registered carer to the child; and

(b) a determination of no entitlement is made under section 53E in respect of the claimant because the other individual was not eligible under section 45 of the Family Assistance Act because of a failure to meet a requirement in paragraph 45(1)(a) or (g) of that Act; and

(c) the claimant makes a later effective claim for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by a registered carer to the child;

the determination of no entitlement ceases to be in force on the day a determination is made in respect of the later claim.

53G Notice of determination

(1) The Secretary must give notice of a determination under this Subdivision to the claimant, stating:

(a) whether the claimant is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child under the determination; and

(b) if the claimant is so entitled, the amount of the entitlement, how it is to be paid and to whom it will be paid; and

(c) that the claimant may apply for review of the determination under Part 5.

(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.

Subdivision G—Determination of entitlement if claim by approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk

54 Determination on effective claim

(1) This Subdivision deals with determination of entitlement if an approved child care service (the claimant) has made a claim for payment of child care benefit by fee reduction for care provided by the service to a child at risk (the child).

(2) If a claim is not effective, it is taken not to have been made.

(3) The claimant is taken to have made a claim under subsection 49(2).

(4) A determination of a weekly limit of hours is taken to have been made in respect of the claimant (see section 54C).

54A Secretary must determine claim

If an effective claim is made by the claimant, the Secretary must determine the claim in accordance with this Subdivision.

54B Determination of entitlement

(1) If the claimant is eligible under section 47 of the Family Assistance Act for one or more sessions of care provided by the claimant to the child (child at risk) during a financial year, the Secretary must determine:

(a) that the claimant is entitled to be paid child care benefit by fee reduction for the sessions at the rate;

(i) certified by the claimant under subsection 76(2) of the Family Assistance Act; or

(ii) determined by the Secretary under subsection 81(4) of that Act; and

(b) the amount for which the Secretary considers the claimant eligible.

(2) In making the determination of entitlement, the Secretary takes into account all of the following decisions:

(a) certificates given by the claimant that relate to a weekly limit of hours under subsection 54(10), 55(6) or 56(4) or a rate under subsection 76(2) of the Family Assistance Act;

(b) determinations made by the Secretary in respect of the claimant.

(3) The Secretary does not determine an approved child care service’s eligibility under section 47 of the Family Assistance Act (see section 47 of the Family Assistance Act).

(4) A determination of entitlement is made after the end of the financial year in which the service was eligible under section 47 of the Family Assistance Act for care provided to the child.

(5) A determination of entitlement comes into force when it is made and remains in force at all times afterwards.

54C Determination of weekly limit of hours

(1) If the claimant is eligible under section 47 of the Family Assistance Act for one or more sessions of care provided by the claimant to the child at risk during a financial year, the Secretary is taken to have made a determination of a weekly limit of hours applicable to the service in respect of the child. The limit is 20 hours.

(2) A determination of a weekly limit of hours comes into force immediately after the service becomes eligible under section 47 of the Family Assistance Act and remains in force at all times afterwards.

54D Notice of determination

(1) The Secretary must give notice of a determination under section 54B to the claimant stating:

(a) the name of the child in respect of whom the service is entitled to be paid child care benefit by fee reduction; and

(b) the amount of the entitlement; and

(c) the total amount already received by the claimant in respect of the financial year from one or more payments of an amount of an advance paid to reimburse the claimant the amount of the fee reductions made for care provided by the service to the child; and

(d) if the amount of the entitlement is greater than the total amount—the amount of the difference and how it will be paid; and

(e) if the amount of the entitlement is less than the total amount—the amount of the difference, the fact that the amount is a debt, information relating to how and from whom the debt will be recovered; and

(f) the period or periods in the financial year preceding the one in which the determination under section 54B is made during which the claimant provided the care for which the claimant is eligible; and

(g) that the claimant may apply for review of the determination in the manner set out in Part 5.

(2) The determination is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.

Subdivision H—Matters relating to determinations

55 Determination of CCB % under section 50J may be based on estimate

(1) If:

(a) a CCB % applicable to a claimant who is an individual is required to be determined under section 50J; and

(b) subparagraph 7(a)(ii) of Part 4 of Schedule 2 to the Family Assistance Act does not apply to the claimant; and

(c) the information about an amount needed by the Secretary for the calculation of the CCB % is not available (for example, because the adjusted taxable income of the claimant or another individual cannot be known until after the end of the relevant income year); and

(d) the claimant gives the Secretary an estimate of the amount needed; and

(e) the Secretary considers the estimate to be reasonable;

the Secretary may determine the CCB % applicable to the claimant on the basis of the estimate.

(2) If the claimant does not give the Secretary an estimate of the amount needed that the Secretary considers reasonable, the CCB % of the claimant will be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

55A Determination of rate under Subdivision F may be based on estimate

(1) If:

(a) an individual’s rate of child care benefit for care provided by an approved child care service is required to be calculated for the purpose of making a determination under Subdivision F; and

(b) the information about an amount needed by the Secretary to calculate the CCB % (CCB % is needed to calculate rate) applicable to the individual is not available; and

(c) the claimant gives the Secretary an estimate of the amount needed; and

(d) the Secretary considers the estimate to be reasonable;

the Secretary may determine the rate of child care benefit on the basis of the estimate.

(2) If the claimant does not give the Secretary an estimate of the amount needed that the Secretary considers reasonable, the CCB % is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

55B CCB % applicable to individual when certain other information not provided

If:

(a) either:

(i) an individual’s CCB % is required to be determined under section 50J; or

(ii) the rate of child care benefit is required to be calculated for the purpose of making a determination of entitlement under Subdivision E or F; and

(b) the care in the claim concerned is care provided by an approved child care service; and

(c) either of the following situations arises:

(i) the individual, or if the individual has died, another individual making a claim for child care benefit by single payment/in substitution because of the death of that individual, does not give the Secretary information needed to work out the number of children the individual has, or had, in care of a particular kind;

(ii) the claimant opted to have the CCB % calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %;

the CCB % is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

55C CCB % applicable to individual when tax file number information not given

If:

(a) either:

(i) the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subparagraph 50D(1)(d)(ii), (iii), (iv) or (v); or

(ii) the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subsection 50D(4); and

(b) the claimant’s CCB % is required to be determined under section 50J;

the CCB % is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

55D Schooling % applicable to individual when certain information not provided

If:

(a) either:

(i) an individual’s schooling % is required to be determined under section 50K; or

(ii) an individual’s rate is required to be calculated for the purpose of making a determination of entitlement under Subdivision E or F for care provided by an approved child care service; and

(b) the individual, or if the individual has died, another individual making a claim for child care benefit by single payment/in substitution because of the death of that individual, does not give the Secretary information about whether the child is a school child;

the Secretary must determine 85% as the schooling %.

Subdivision J—Payment

56 Payment in respect of claim for child care benefit by fee reduction if claim by individual

(1) If:

(a) a claimant who is an individual is entitled to be paid child care benefit by fee reduction for sessions of care provided by an approved child care service during an income year; and

(b) the fees for those sessions were reduced under section 219A; and

(c) the amount of the entitlement is greater than the total amount of the fee reductions (if any) for those sessions;

the Secretary must pay the amount of the difference to the claimant at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.

Making of payments to third parties

(2) The Secretary may pay the whole or part of the amount of the difference to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.

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 which is to be paid under this section is to be paid in a different way from that provided for by subsection (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

(4) This section is subject to Part 4 (Overpayments and debt recovery).

56A Payment of child care benefit for a past period and by single payment/in substitution

(1) If a claimant who is an individual:

(a) is entitled to be paid child care benefit for a past period for care provided by:

(i) an approved child care service; or

(ii) a registered carer; or

(b) is entitled to be paid child care benefit by single payment/in substitution;

the Secretary must pay the amount of the entitlement to the claimant at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.

Making of payments to third parties

(2) The Secretary may pay the whole or part of the amount of the difference to someone other than the claimant, on behalf of the claimant. The payment may be made at such time and in such manner as the Secretary considers appropriate.

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 (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

(4) This section is subject to Part 4 (Overpayments and debt recovery).

56B Payment of child care benefit by fee reduction where claim by an approved child care service

(1) If:

(a) a claimant that is an approved child care service is entitled to be paid child care benefit by fee reduction for sessions of care provided by the claimant to a child at risk during a financial year; and

(b) the amount of the entitlement is greater than the total amount already received by the claimant in respect of the financial year from one or more payments of an advance amount paid to reimburse the service the amount of the fee reductions made for care provided by the service to the child;

the Secretary must pay the amount of the difference to the claimant at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant.

(2) 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). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

(3) This section is subject to Part 4 (Overpayments and debt recovery).

Subdivision K—Obligations to notify change of circumstances

56C Individual’s obligation to notify change of circumstances

Individual conditionally eligible and something happens to cause a loss of conditional eligibility

(1) If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual; and

(b) either:

(i) anything happens that causes the claimant to cease to be conditionally eligible; or

(ii) the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the individual under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: Imprisonment for 6 months.

Individual conditionally eligible and something happens to cause a reduction in the CCB %

(2) If:

(a) determinations of conditional eligibility under section 50F and CCB % under section 50J are in force in respect of a claimant who is an individual; and

(b) the CCB % is calculated using Schedule 2 to the Family Assistance Act; and

(c) either:

(i) anything happens that causes a reduction in the CCB %; or

(ii) the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: Imprisonment for 6 months.

Individual conditionally eligible, has a weekly limit of hours for a reason other than child at risk and something happens to cause a reduction in the weekly limit of hours

(3) If:

(a) determinations of conditional eligibility under section 50F and a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and

(b) the weekly limit of hours is more than 20 because a circumstance set out in subsection 54(2), (4), (6) or (8) of the Family Assistance Act or subsection 55(2) or (4) of that Act applies to the eligibility of the claimant; and

(c) either:

(i) anything happens that causes a reduction in the weekly limit of hours; or

(ii) the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: Imprisonment for 6 months.

Individual conditionally eligible, has a 24 hour care limit and the number of 24 hour care periods is reduced

(4) If:

(a) determinations of conditional eligibility under section 50F and a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and

(b) the weekly limit of hours is a 24 hour care limit with one or more 24 hour care periods; and

(c) either:

(i) anything happens that causes a reduction in the number of 24 hour care periods in the week; or

(ii) the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: Imprisonment for 6 months.

Individual conditionally eligible and something happens to cause a reduction in schooling %

(5) If:

(a) determinations of conditional eligibility under section 50F and schooling % under section 50K are in force in respect of a claimant who is an individual; and

(b) the schooling % is 100%; and

(c) either:

(i) anything happens that causes a reduction in the schooling % to 85%; or

(ii) the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: Imprisonment for 6 months.

Individual conditionally eligible, has a rate determined because of hardship and something happens that affects the rate

(6) If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual and a child; and

(b) the claimant’s rate of child care benefit for a session of care provided to the child is the rate determined by the Secretary under subsection 81(2) of the Family Assistance Act (hardship); and

(c) either:

(i) anything happens that affects the rate determined; or

(ii) the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: Imprisonment for 6 months.

56D Approved child care service’s obligation to notify of change of circumstances

Service eligible for child care benefit in respect of a child at risk, a weekly limit of hours is determined and something happens to cause a reduction in weekly limit of hours

(1) If:

(a) a claimant that is an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for care provided by the claimant to a child at risk; and

(b) a determination of a weekly limit of hours under section 54C in respect of the claimant and the child is in force; and

(c) the weekly limit of hours is more than 20 because a circumstance under subsection 54(3), (5), (7), (9) or (12) or subsection 55(3), (5) or (8) of the Family Assistance Act applies; and

(d) either:

(i) anything happens that causes a reduction in the weekly limit of hours; or

(ii) the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: 60 penalty units.

Service eligible for child care benefit in respect of a child at risk and something happens that affects the rate

(2) If:

(a) a claimant that is an approved child care service is eligible under section 47 of the Family Assistance Act for child care benefit by fee reduction for care provided by the claimant to a child at risk; and

(b) a rate, determined by the Secretary in respect of the claimant and the child under subsection 81(4) of the Family Assistance Act, is in force; and

(c) either:

(i) anything happens that would have the effect that the rate should not apply; or

(ii) the claimant becomes aware that anything is likely to happen that will have that effect;

the claimant must, in the manner set out in a written notice given to the claimant under section 57, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: 60 penalty units.

Individual conditionally eligible, individual’s rate is determined because child at risk and something happens that affects the rate

(3) If:

(a) a claimant who is an individual has made a claim for child care benefit by fee reduction for care provided by an approved child care service to a child; and

(b) a determination of conditional eligibility under section 50F is in force in respect of the claimant and the child; and

(c) the rate applicable to the claimant is as determined by the Secretary under subsection 81(3) of the Family Assistance Act; and

(d) either:

(i) anything happens that would have the effect that the rate should no longer apply; or

(ii) the service becomes aware that anything is likely to happen that will have that effect;

the service must, in the manner set out in a written notice given to the service under section 57, as soon as practicable after the service becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: 60 penalty units.

Individual conditionally eligible, individual’s weekly limit of hours is determined because Secretary considers the child is at risk and something happens to cause a reduction of the weekly limit of hours

(4) If:

(a) a claimant who is an individual has made a claim for child care benefit by fee reduction for care provided by an approved child care service to a child; and

(b) determinations of conditional eligibility under section 50F and a weekly limit of hours under section 50H are in force in respect of the claimant and the child; and

(c) the weekly limit of hours is such because a circumstance set out in subsection 54(12) or 55(8) of the Family Assistance Act (child at risk) applies to the eligibility of the claimant; and

(d) either:

(i) anything happens that would have the effect that the weekly limit of hours should not be as high; or

(ii) the service becomes aware that anything is likely to happen that will have that effect;

the service must, in the manner set out in a written notice given to the service under section 57, as soon as practicable after the service becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: 60 penalty units.

Service determined to be sole provider and ceases to be sole provider

(5) If:

(a) a determination is in force under section 57 of the Family Assistance Act in respect of an approved child care service that the service is the sole provider in an area; and

(b) either:

(i) anything happens that would have the effect that the service would no longer be the sole provider in that area; or

(ii) the service becomes aware that anything is likely to happen that will have that effect;

the service must, in the manner set out in a written notice given to the service under section 57, as soon as practicable after the service becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.

Penalty: 60 penalty units.

Subdivision L—Secretary’s powers

57 Secretary’s power to approve a manner of notification for the purposes of sections 56C and 56D

(1) The Secretary must approve a manner of notification that a person is to use when notifying the Secretary of a thing under section 56C or 56D (change of circumstances).

(2) The Secretary must, by written notice, notify the person of the approved manner of notification.

57A Secretary’s power to require bank account details

If:

(a) a determination under section 50F is in force under which a claimant who is an individual is conditionally eligible for child care benefit by fee reduction; or

(b) the claimant has not nominated a bank account into which the amount of the difference referred to in subsection 56(1) is to be paid;

the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which the amount of the difference is to be paid.

57B Secretary’s powers to request in claim form tax file number etc. of TFN claim persons

(1) The Secretary may request, in a claim form for child care benefit by fee reduction, that a statement of one of the kinds set out in subsections (2), (3) or (4) is made in relation to each TFN claim person.

Statement of tax file number

(2) The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only.

Statement that TFN claim person does not know what his or her tax file number is etc.

(3) The second kind of statement that can be made is a statement by the TFN claim person that the person:

(a) has a tax file number but does not know what it is; and

(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

(c) authorises the Commissioner of Taxation to tell the Secretary:

(i) whether the person has a tax file number; and

(ii) if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

(4) The third kind of statement that can be made is a statement by the TFN claim person that the person:

(a) has an application for a tax file number pending; and

(b) authorises the Commissioner of Taxation to tell the Secretary:

(i) if a tax file number is issued to the person—that number; or

(ii) if the application is refused—that the application has been refused; or

(iii) if the application is withdrawn—that the application has been withdrawn.

How statement to be given

(5) A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim.

Exemption from tax file number requirement if Secretary determines

(6) The Secretary may determine that the request in subsection (1) does not apply to a TFN claim person if:

(a) the person is, or was, the claimant’s partner; and

(b) the claimant cannot obtain from the person:

(i) the person’s tax file number; or

(ii) a statement by the person under subsection (3) or (4).

Exemption from tax file number requirement if claimant opts for certain things in the claim form

(7) The request in subsection (1) does not apply to a TFN claim person if, in the claim, the person opted to have the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

57C Secretary’s power to request tax file numbers etc. of certain TFN claim persons

If:

(a) an individual makes a claim for payment of child care benefit by fee reduction for care provided by an approved child care service; and

(b) the claimant does not opt in the claim to have the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and

(c) the claimant does not give the Secretary in the claim the tax file number of a TFN claim person; and

(d) the TFN claim person does not make a statement of a kind set out in subsection 57B(3) or (4); and

(e) the Secretary has not exempted the TFN claim person under subsection 57B(6) from giving the person’s tax file number or making a statement of a kind referred to in subsection 57B(3) or (4);

the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, the tax file number of a TFN claim person.

57D Secretary’s power to request tax file numbers of TFN determination persons

(1) If:

(a) a determination under section 50F is in force under which a claimant who is an individual is conditionally eligible for child care benefit by fee reduction; or

(b) a determination under section 52E is in force under which a claimant who is an individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service;

the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection (2), (3) or (4) the claimant chooses.

Statement of tax file number

(2) The first kind of statement that can be made is a statement of the TFN determination person’s tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only.

Statement that TFN determination person does not know what his or her tax file number is etc.

(3) The second kind of statement that can be made is a statement by the TFN determination person that the person:

(a) has a tax file number but does not know what it is; and

(b) has asked the Commissioner of Taxation to inform the person of his or her tax file number; and

(c) authorises the Commissioner of Taxation to tell the Secretary:

(i) whether the person has a tax file number; and

(ii) if the person has a tax file number—that number.

Statement that an application for a tax file number is pending

(4) The third kind of statement that can be made is a statement by the TFN determination person that the person:

(a) has an application for a tax file number pending; and

(b) authorises the Commissioner of Taxation to tell the Secretary:

(i) if a tax file number is issued to the person—that number; or

(ii) if the application is refused—that the application has been refused; or

(iii) if the application is withdrawn—that the application has been withdrawn.

57E Secretary’s power to require immunisation details

If a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual and a child with the effect that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child, the Secretary may, by written notice given to the claimant, require that the child meets the immunisation requirement set out in section 6 of the Family Assistance Act in respect of the child within 63 days of the notice.

57F Secretary’s power to require data verification information

If a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction, the Secretary may, by written notice given to the claimant, require the claimant to give the Secretary, within the time specified in the notice, the information specified in the data verification form accompanying the notice.

Subdivision M—Variations of determinations if failure to provide tax file numbers or bank account details or to meet the immunisation requirement

58 Variation where failure to provide tax file number

Non-compliance with request

(1) If:

(a) either:

(i) determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; or

(ii) a determination of entitlement under section 52E is in force in respect of a claimant who is an individual to be paid child care benefit for a past period for care provided by an approved child care service; and

(b) the Secretary makes a request under subsection 57D(1) (request for tax file number) of the claimant concerned; and

(c) the claimant does not comply with the request within 28 days of the request being made;

then, subject to subsection (2), the consequence in subsection (5) or (6) applies, as the case requires.

Exemption from request under subsection 57D(1)

(2) The Secretary may determine that the consequence in subsection (5) or (6) does not apply if:

(a) the TFN determination person concerned is or was the claimant’s partner; and

(b) the claimant cannot obtain from the person:

(i) the person’s tax file number; or

(ii) a statement by the person under subsection 57D(3) or (4).

Statement made by TFN determination person under subsection 57D(3)

(3) If:

(a) the Secretary makes a request under subsection 57D(1); and

(b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 57D(3); and

(c) the Commissioner of Taxation tells the Secretary that the person has no tax file number;

the consequence in subsection (5) or (6) applies, as the case requires.

Statement made by TFN determination person under subsection 57D(4)

(4) If:

(a) the Secretary makes a request under subsection 57D(1); and

(b) by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection 57D(4); and

(c) the Commissioner of Taxation tells the Secretary that the person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number;

the consequence in subsection (5) or (6) applies, as the case requires.

Variation of determination of CCB %

(5) For the purposes of subsection (1), (3) or (4), if the situation in subparagraph (1)(a)(i) applies, the Secretary may vary the determination of CCB % applicable to the claimant with the effect that the CCB % is to be recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %. The variation takes effect from the Monday after the day the variation is made.

Variation of determination of entitlement in respect of past period claim by individual

(6) For the purposes of subsection (1), (3) or (4), if the situation in subparagraph (1)(a)(ii) applies, the Secretary may vary the determination of entitlement in respect of the past period to which the claim relates.

(7) The variation referred to in subsection (6) has the effect that:

(a) the rate used to calculate the amount of child care benefit that the claimant is entitled to be paid under a determination of entitlement is recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and

(b) the claimant is entitled to be paid that amount.

The claimant is only entitled to be paid the amount as recalculated for that period.

Consequence of Secretary later becoming aware of tax file number

(8) If:

(a) under subsection (5) or (6), the Secretary varies the determination; and

(b) the Secretary finds out the tax file number of the TFN determination person concerned:

(i) if subsection (5) applies—before the end of the income year following the one in which the variation took effect; or

(ii) if subsection (6) applies—at any time after the variation took place;

the Secretary must vary the determination to undo the effect mentioned in subsection (5) or (6).

58A Variation where failure to comply with request for bank account details

Non-compliance with request

(1) If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual; and

(b) the claimant is subject to a request under section 57A (bank account details); and

(c) the claimant does not comply with the request within 28 days of the request being made;

then, subject to subsection (2), the consequence in subsection (3) applies.

Exemption from consequence in subsection (3)

(2) The Secretary may determine that the consequence in subsection (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence.

Variation of determination

(3) For the purposes of subsection (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not conditionally eligible from the Monday after the end of 28 days following the day the Secretary made the request under section 57A.

Consequence of Secretary later becoming aware of bank account details

(4) If:

(a) under subsection (3), the Secretary varies the determination; and

(b) the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (3).

58B Variation where failure to comply with requirement to meet immunisation requirement

If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual and a child; and

(b) the Secretary requires the child to meet the immunisation requirement under section 57E; and

(c) the requirement is not met as provided for in that section;

the Secretary must vary the determination with the effect that the claimant is not conditionally eligible from the Monday after the day the variation is made.

Subdivision N—Variations of determinations if failure to provide data verification

59 Variation for failure to return the data verification form

If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction; and

(b) the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and

(c) the form is not returned in the time specified in the request;

the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from 1 July in the income year following the one in which the request was made.

59A Variation for failure to provide information in the data verification form relating to the name and address of the approved child care service

If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction; and

(b) the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and

(c) the form is returned within the time specified in the request; and

(d) the name and address of the approved child care service requested in the form is not provided;

the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from 1 July in the income year following the one in which the request was made.

59B Variation for failure to provide information in the data verification form relating to conditional eligibility

If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction; and

(b) the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and

(c) the form is returned within the time specified in the request; and

(d) any information requested in the form relevant to the claimant’s conditional eligibility is not provided;

the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from 1 July in the income year following the one in which the request was made.

59C Variation for failure to provide information in the data verification form relating to schooling %

(1) If:

(a) determinations of conditional eligibility under section 50F and of schooling % under section 50K are in force in respect of a claimant who is an individual with the effect, in respect of the latter determination, that the schooling % is 100%; and

(b) the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and

(c) the form is returned within the time specified in the request; and

(d) any information requested in the form relevant to the schooling % is not provided;

the Secretary may vary the determination with the effect that the schooling % is 85% from 1 July in the income year following the one in which the request was made.

Consequence of Secretary later becoming aware of information

(2) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) before the end of the income year following the one in which the variation took effect the claimant gives the information mentioned in subsection (1) or the Secretary finds out the information;

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

59D Variation for failure to provide information in the data verification form relating to CCB %

(1) If:

(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; and

(b) the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and

(c) the form is returned within the time specified in the request; and

(d) any information requested in the form relevant to the CCB %:

(i) is not provided; or

(ii) if the information is provided, and it is an estimate of an amount needed by the Secretary to calculate the CCB %, the Secretary considers that the estimate is not reasonable;

the Secretary may vary the determination with the effect that the CCB % is recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income % from 1 July in the income year following the one in which the request was made.

Consequence of Secretary later becoming aware of the information

(2) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) before the end of the income year following the one in which the variation took effect:

(i) if a situation referred to in subparagraph (1)(d)(i) applies—the claimant provides the information mentioned in that subparagraph; or

(ii) if a situation referred to in subparagraph (1)(d)(ii) applies—the claimant provides a reasonable estimate of the amount mentioned in that subparagraph; or

(iii) the Secretary finds out the actual amount needed to calculate the CCB % (whether from the claimant or someone else);

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

59E Variation where information in the data verification form relating to CCB % affects the CCB %

If:

(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; and

(b) the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and

(c) the form is returned within the time specified in the request; and

(d) the information requested in the form relevant to the CCB % is provided; and

(e) the information provided affects the CCB %;

the Secretary must vary the determination of CCB % with the effect that the CCB % is recalculated under Schedule 2 to the Family Assistance Act, using the information provided, from 1 July in the income year following the one in which the request was made.

59F Variation for failure to provide information in the data verification form relating to weekly limit of hours

(1) If:

(a) determinations of conditional eligibility under section 50F and of a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and

(b) the Secretary makes a request under section 57F in respect of a data verification form referred to in that section; and

(c) the form is returned within the time specified in the request; and

(d) the information requested in the form relevant to the weekly limit is not provided;

the Secretary may vary the determination of a weekly limit of hours with the effect that the limit is 20 hours from 1 July in the income year following the one in which the request was made.

Consequence of Secretary later becoming aware of the information

(2) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) before the end of the income year following the one in which the variation took effect:

(i) the claimant provides the information mentioned in paragraph (1)(d); or

(ii) the Secretary finds out the information (whether from the claimant or someone else);

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

Subdivision P—Other variations of determinations relating to
CCB %

60 Variation where entitlement determination for child care benefit for a past period uses minimum taxable income % and claimant gives certain information so that entitlement is recalculated

(1) If:

(a) a determination of entitlement under section 52E to be paid child care benefit for a past period for care provided by an approved child care service is in force in respect of a claimant who is an individual; and

(b) the amount of child care benefit that the claimant is entitled to be paid under the determination was calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income % as provided for in section 55B; and

(c) one of the following situations arises:

(i) the claimant to whom subparagraph 55B (c)(i) applies gives the Secretary the information needed to work out the number of children in care of a particular kind and provides the tax file number of each of the TFN determination persons;

(ii) the claimant to whom subparagraph 55B (c)(ii) applies informs the Secretary that he or she wants the amount of the entitlement to be recalculated on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act and provides the tax file number of each of the TFN determination persons;

the Secretary must vary the determination.

(2) The variation has the effect that the amount of benefit that the claimant is entitled to be paid under the determination is recalculated under Schedule 2 to the Family Assistance Act. The claimant is entitled to be paid the difference between the amount as recalculated and the amount of the benefit to which the claimant was previously determined to be entitled.

60A Variation where entitlement determination for child care benefit by single payment/in substitution uses minimum taxable income % and claimant gives certain information so that entitlement is recalculated

(1) If:

(a) a determination of entitlement under section 53D to be paid child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service is in force in respect of a claimant who is an individual; and

(b) the amount of child care benefit that the claimant is entitled to be paid under the determination was calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income % as provided for in subsection 55A(2) or section 55B; and

(c) one of the following situations arises:

(i) the claimant to whom subsection 55A(2) applies gives the Secretary an estimate of the amount needed to calculate the CCB % used in calculating the amount of the benefit and the Secretary considers the estimate reasonable;

(ii) the claimant to whom subparagraph 55B(c)(i) applies gives the information needed to work out the number of children in care of a particular kind and provides the tax file number of each of the TFN substitution persons;

(iii) the claimant to whom subparagraph 55B(c)(ii) applies informs the Secretary that he or she wants the amount of the entitlement to be recalculated on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act and provides the tax file number of each of the TFN substitution persons;

the Secretary must vary the determination.

(2) The variation has the effect that the amount of benefit that the claimant is entitled to be paid under the determination is recalculated under Schedule 2 to the Family Assistance Act. The claimant is entitled to be paid the difference between the amount as recalculated and the amount of the benefit to which the claimant was previously determined to be entitled.

60B Variation where minimum taxable income % used under section 55, 55B or 55C as the taxable income % and claimant gives certain information so that CCB % is recalculated

(1) If:

(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of the claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and

(b) the CCB % is calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income % because a certain situation referred to in section 55, 55B or 55C arises; and

(c) later, the claimant:

(i) if the situation in subsection 55(2) arose—gives the Secretary an estimate of the amount needed to calculate the CCB %, which the Secretary considers reasonable; or

(ii) if the situation in subparagraph 55B(c)(i) arose—gives the Secretary the information needed to work out the number of children the individual has in care of a particular kind; or

(iii) if the situation in subparagraph 55B(c)(ii) arose—informs the Secretary that he or she wants the CCB % to be worked out under Schedule 2 to the Family Assistance Act, gives the Secretary the tax file number of each TFN determination person and an estimate of the amount needed to have the CCB % recalculated under that Act, which the Secretary considers reasonable; or

(iv) if the situations in section 55C arose—gives the Secretary the tax file number of each TFN determination person;

the Secretary must vary the determination of CCB % with the effect that the CCB % is recalculated under Schedule 2 to the Family Assistance Act.

(2) The variation takes effect from the Monday after the day the variation is made.

(3) After the Secretary makes the variation under subsection (1), the amount of the claimant’s entitlement determined under section 51B in respect of the income year:

(a) in which the variation took effect; and

(b) preceding the income year in which the variation took effect;

is calculated, or recalculated, as the case may be, using the CCB % worked out under Schedule 2 to the Family Assistance Act.

60C Variation where CCB % calculated under Schedule 2 to Family Assistance Act and Secretary receives information from Commissioner of Taxation

(1) If:

(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J in force in respect of a claimant who is an individual were made after the period referred to in paragraph 50D(1)(e); and

(b) later, the Commissioner of Taxation tells the Secretary one of the following things:

(i) the TFN determination person has not applied for a tax file number;

(ii) an application by the TFN determination person for a tax file number has been refused;

(iii) the TFN determination person has withdrawn an application for a tax file number;

the Secretary must vary the determination of CCB % with the effect that the CCB % is calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

(2) The variation takes effect from the Monday after the day the variation is made.

Consequence of Secretary later becoming aware of tax file number

(3) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) the Secretary finds out the tax file number of the TFN determination person before the end of the income year following the one in which the variation took effect, the Secretary must vary the determination to undo the effect mentioned in subsection (1).

60D Variation where income tax return not lodged

(1) If:

(a) a determination of entitlement under section 51B is in force in respect of a claimant who is an individual and a particular income year; and

(b) the claimant, or the claimant’s partner, or both, are required to lodge an income tax return for the particular income year but have not done so by the end of the second income year (the particular time) following that particular income year; and

(c) by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income;

the Secretary may vary the determination.

(2) The variation has the following effect:

(a) the amount of the entitlement for the particular income year for which the Secretary considers the claimant to be eligible is the amount recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and

(b) for that particular income year, the claimant is only entitled to be paid the amount as recalculated.

Consequence of later lodgment of income tax return

(3) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) an assessment has been made under the Income Tax Assessment Act 1936 for the particular income year for everyone:

(i) who was required to lodge an income tax return as mentioned in subsection (1); and

(ii) in respect of whom an assessment had not been made before the determination was varied;

the Secretary must again vary the determination so that it has the effect that the amount of the entitlement for which the Secretary considers the claimant to be eligible is the amount recalculated under Schedule 2 to the Family Assistance Act and, for that particular income year, the claimant is only entitled to the amount as recalculated.

60E Variation where estimate of an amount given other than in response to a request by the Secretary is not reasonable

(1) If:

(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of the claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and

(b) the claimant gives the Secretary, other than in response to a request by the Secretary under section 57F, an estimate of an amount needed by the Secretary to calculate CCB %; and

(c) the Secretary does not consider the estimate to be reasonable;

the Secretary must vary the determination so that it has the effect that the CCB % is calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

(2) The variation takes effect from the Monday after the day the variation is made.

Consequence of later provision of reasonable estimate or Secretary finding out the actual amount

(3) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) either:

(i) a variation under section 65B is made in respect of the claimant, by the end of the income year following the one in which the variation took effect; or

(ii) the Secretary finds out the actual amount needed to calculate the CCB % (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

Subdivision Q—Variation of determinations relating to conditional eligibility and schooling %

61 Variation where schooling % is 85% under section 55D and information about whether the child is a school child provided

(1) If:

(a) determinations of conditional eligibility under section 50F and of schooling % under section 50K are in force in respect of a claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and

(b) the schooling % is determined to be 85% under section 55D; and

(c) later, the claimant provides the information, or the Secretary finds out, that the child is not a school child;

the Secretary must vary the determination of schooling % with the effect that the schooling % is 100%.

(2) The variation takes effect from the Monday after the day the variation is made.

61A Variation where failure to notify that the service has ceased to provide care to child

(1) If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction; and

(b) the Secretary has reason to believe that care has ceased to be provided to the child the subject of the claim by the approved child care service last indicated by the claimant to the Secretary;

the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from the Monday after the day the variation is made.

Consequence of Secretary later finding out that child is receiving care from the service

(2) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) before the end of the income year following the one in which the variation took effect, the Secretary finds out that the child is receiving care from the service;

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

Subdivision R—Variations of determinations because of failure to meet requirements arising under Division 1 of
Part 6

62 Variation where failure to provide information relevant to conditional eligibility

(1) If:

(a) a determination of conditional eligibility under section 50F is in force in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible for child care benefit by fee reduction; and

(b) the Secretary, in order to make a decision about the conditional eligibility at any time, requires the claimant, or the claimant’s partner, under Division 1 of Part 6, to give information or produce documents; and

(c) the claimant or the claimant’s partner refuses or fails to comply with the requirements;

the Secretary may vary the determination with the effect that the claimant is not conditionally eligible from the Monday after the day the variation is made.

Consequence of later provision of information or documents

(2) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

62A Variation where failure to provide information relevant to CCB %

(1) If:

(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J are in force in respect of a claimant who is an individual; and

(b) the Secretary, in order to make a decision about the CCB % applicable at any time, requires the claimant, or the claimant’s partner, under Division 1 of Part 6, to give information or produce documents; and

(c) the claimant or the claimant’s partner refuses or fails to comply with the requirements;

the Secretary may vary the determination of the CCB % with the effect that the CCB % is recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

(2) The variation has effect from the Monday after the day the variation is made.

Consequence of later provision of information or documents

(3) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

62B Variation where failure to provide information relevant to schooling %

(1) If:

(a) determinations of conditional eligibility under section 50F and of schooling % under section 50K are in force in respect of a claimant who is an individual with the effect, in respect of the latter determination, that the schooling % is 100%; and

(b) the Secretary, in order to make a decision about the schooling % applicable at any time, requires the claimant, or the claimant’s partner, under Division 1 of Part 6, to give information or produce documents; and

(c) the claimant or the claimant’s partner refuses or fails to comply with the requirements;

the Secretary may vary the determination of the schooling % with the effect that the schooling % is 85%.

(2) The variation has effect from the Monday after the day the variation is made.

Consequence of later provision of information or documents

(3) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

62C Variation where failure to provide information relevant to a weekly limit of hours

(1) If:

(a) determinations of conditional eligibility under section 50F and of a weekly limit of hours under section 50H are in force in respect of a claimant who is an individual; and

(b) the Secretary, in order to make a decision about the weekly limit of hours applicable at any time, requires the claimant, or the claimant’s partner, under Division 1 of Part 6, to give information or produce documents; and

(c) the claimant or the claimant’s partner refuses or fails to comply with the requirements;

the Secretary may vary the determination of the weekly limit of hours with the effect that the limit is reduced to a limit specified by the Secretary.

(2) The variation has effect from the Monday after the day the variation is made.

Consequence of later provision of information or documents

(3) If:

(a) under subsection (1), the Secretary varies the determination; and

(b) the claimant gives the information or produces the documents mentioned in paragraph (1)(b) by the end of the income year following the one in which the variation took effect;

the Secretary must vary the determination to undo the effect mentioned in subsection (1).

Subdivision S—Further variations after certain variations that can be undone

62D Secretary finds out information after undoing period is over

If:

(a) the Secretary makes a variation (the first variation) of a determination under sections 58, 59C, 59D, 59F, 60C, 60E, 62A, 62B and 62C; and

(b) the period specified under the particular section passes during which the Secretary is required to vary again the determination to undo the effect of the first variation; and

(c) after the period the Secretary is provided with the information, or finds out the information, the lack of which caused the Secretary to make the first variation;

the Secretary must again vary the determination using the information provided or found out with effect from the Monday after this variation.

Subdivision T—Notice requirement for variations under Subdivision M, N, P, Q, R or S

63 Notice of variation of determinations under Subdivision M, N, P, Q, R or S

(1) The Secretary must give notice of a variation of a determination under Subdivision M, N, P, Q, R or S to the claimant stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part 5.

(2) If a determination of conditional eligibility, CCB %, a weekly limit of hours or schooling %, is varied, the Secretary must also give notice of the variation to the approved child care service providing care to the child of the claimant.

(3) The variation is not ineffective by reason only that any, or all, of the requirements of subsection (1) or (2) are not complied with.

Subdivision U—Variations of determinations of weekly limit of hours because of a circumstance in section 54, 55 or 56 of the Family Assistance Act

64 Determination of weekly limit of hours may be varied

(1) After a determination of a weekly limit of hours has:

(a) been made under section 50H in respect of an individual (a claimant); or

(b) been taken to have been made under section 54C in respect of an approved child care service (a claimant);

it may be varied as provided for in this Subdivision.

(2) Whether a variation of a determination occurs depends on whether a circumstance listed in section 54, 55 or 56 of the Family Assistance Act applies in a week in respect of a claimant.

64A Varying determination so that a limit of 50 hours in a week applies

Determination to which this section applies

(1) This section applies to a determination of a weekly limit of hours:

(a) in force under section 50H in respect of a claimant who is an individual and a child; or

(b) in force under section 54C, in respect of a claimant that is an approved child care service and a child.

Variation by Secretary on application

(2) A determination to which this section applies may be varied by the Secretary on application so that a limit of 50 hours in a week applies if:

(a) a circumstance listed in subsection 54(2), (3), (4), (5), (6), (7), (8), (9), (12), (13) or (14) of the Family Assistance Act applies in the week; and

(b) a limit of more than 50 hours does not apply in the week; and

(c) a 24 hour care limit does not apply in the week.

Who may apply

(3) An application under subsection (2) must be made by:

(a) the claimant, if a circumstance listed in subsection 54(2), (3), (4), (5), (6), (7), (8), (9), (13) or (14) of the Family Assistance Act applies in the week; or

(b) the approved child care service providing care to the child, if a circumstance listed in subsection 54(12) of that Act applies in the week.

Variation is taken to have been made if an approved child care service gives certificate

(4) A determination to which this section applies is taken to have been varied so that a limit of 50 hours in a week applies if the approved child care service providing the care to the child gives a certificate under subsection 54(10) of the Family Assistance Act in respect of the week.

Section 59F and 62C variations prevail

(5) If:

(a) when a variation under subsection (2) takes place, a variation is in force under section 59F or 62C; and

(b) the variation under section 59F or 62C has effect for any period when the variation under this section would have effect;

the variation under section 59F or 62C prevails over the variation under this section unless the variation under this section takes place because a circumstance listed in subsection 54(12) of the Family Assistance Act applies in a week.

64B Varying determination so that a limit of more than 50 hours in a week applies

Determination to which this section applies

(1) This section applies to a determination of a weekly limit of hours:

(a) in force under section 50H in respect of a claimant who is an individual and a child; or

(b) in force under section 54C in respect of a claimant that is an approved child care service and a child.

Variation by Secretary on application

(2) A determination to which this section applies may be varied by the Secretary on application so that a limit of more than 50 hours in a week applies if:

(a) a circumstance listed in subsection 55(2), (3), (4), (5) or (8) of the Family Assistance Act applies in the week; and

(b) a 24 hour care limit does not apply in the week.

Amount of limit

(3) If the Secretary varies the determination because a circumstance listed in the section referred to in paragraph (2)(a) applies, the amount of the limit of hours more than 50 is the particular number of hours worked out using the relevant subsection.

Who may apply

(4) An application under subsection (2) must be made by:

(a) the claimant, if a circumstance listed in subsection 55(2), (3), (4) or (5) of the Family Assistance Act applies in the week; or

(b) the approved child care service providing the care to the child, if a circumstance listed in subsection 55(8) of the Family Assistance Act applies in the week.

Variation if an approved child care service gives certificate

(5) A determination to which this section applies is taken to have been varied so that a limit of more than 50 hours in a week applies if the approved child care service providing the care to the child gives a certificate under subsection 55(6) of the Family Assistance Act in respect of the week. The amount of the limit of hours more than 50 is the particular number of hours worked out by the service using that subsection.

Section 59F and 62C variations prevail

(6) If:

(a) when a variation under subsection (2) takes place, a variation is in force under section 59F or 62C; and

(b) the variation under section 59F or 62C has effect for any period when the variation under this section would have effect;

the variation under section 59F or 62C prevails over the variation under this section unless the variation under this section takes place because a circumstance listed in subsection 55(8) of the Family Assistance Act applies in a week.

64C Varying determination so that a 24 hour care limit in a week applies

Determination to which this section applies

(1) This section applies to a determination of a weekly limit of hours:

(a) in force under section 50H in respect of a claimant who is an individual and a child; or

(b) in force under section 54C in respect of a claimant that is an approved child care service and a child.

Variations by Secretary on application

(2) A determination to which this section applies may be varied by the Secretary on application so that a 24 hour care limit in a week applies if the circumstances listed in subsection 56(6) or (8) of the Family Assistance Act apply in the week.

Who may apply

(3) An application under subsection (2) must be made by the claimant.

Variation if an approved child care service gives certificate

(4) A determination to which this section applies is taken to have been varied so that a 24 hour care limit in a week applies if the approved child care service providing the care to the child gives a certificate under subsection 56(3) or (4) of the Family Assistance Act in respect of the week.

Section 59F and 62C variations prevail

(5) If:

(a) when a variation under this section takes place, a variation is in force under section 59F or 62C; and

(b) the variation under section 59F or 62C has effect for any period when the variation under this section would have effect;

the variation under section 59F or 62C prevails over the variation under this section.

64D Varying determination so that a limit of 20 hours in a week applies

Determination to which this section applies

(1) This section applies to a determination of a weekly limit of hours:

(a) in force under section 50H in respect of a claimant who is an individual and a child; or

(b) in force under section 54C, in respect of a claimant that is an approved child care service and a child.

Variation by Secretary to 20 hour limit

(2) A determination to which this section applies may be varied by the Secretary so that a limit of 20 hours applies in a week if a limit of 50 hours, more than 50 hours or a 24 hour care limit does not apply in the week.

64E Notice of variation of determination under this Subdivision

(1) If a determination of a weekly limit of hours is varied by the Secretary under this Subdivision, the notice of variation must:

(a) be given to the claimant, unless the claimant is an individual and the variation is made because a circumstance listed in subsection 54(12) or 55(8) of the Family Assistance Act applies in the week; and

(b) if the claimant is an individual—be given to the approved child care service providing care to the child; and

(c) state the effect of the variation, including in particular:

(i) if the variation is to have, or had, effect for a period of one or more weeks—the period of one or more weeks that the variation is to have, or had, the effect; and

(ii) if the variation is to have the effect indefinitely—a date from which the determination has the effect; and

(iii) if the variation is to have, or had, the effect that the weekly limit of hours is to be more than 50 hours—the particular number of hours more than 50; and

(iv) if the variation is to have, or had, the effect that the weekly limit of hours is a 24 hour care limit—the number of 24 hour care periods in each week during which the variation has, or had, the effect; and

(d) state that the claimant may apply for review of the decision involved in the manner set out in Part 5.

(2) The variation is not ineffective by reason only that any, or all, of the requirements of subsection (1) are not complied with.

64F Form of application

An application under this Subdivision must:

(a) be made in the form and manner; and

(b) contain any information; and

(c) be accompanied by any documents;

required by the Secretary.

Subdivision V—Variations of determinations for changes in circumstances

65 Variation of determination of conditional eligibility to reflect changes in conditional eligibility

(1) If:

(a) a determination of conditional eligibility under section 50F is made in respect of a claimant who is an individual with the effect that the claimant is conditionally eligible; and

(b) after the determination is made, an event occurs; and

(c) the determination has the effect as set out in paragraph (a) at some time after the occurrence; and

(d) when the Secretary becomes aware of the occurrence of the event, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would not have made the determination but instead would have made a determination of no entitlement in respect of the claimant;

the Secretary must vary the determination of conditional eligibility so that the claimant is not conditionally eligible with effect from the date of the occurrence.

(2) For the purpose of subsection (1), the occurrence includes the expiration of a period of time if the expiration is relevant to the operation of this Act.

65A Variation of determination of CCB % to reflect changes in CCB %

(1) If:

(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J are made in respect of a claimant who is an individual; and

(b) after the determinations are made, an event occurs; and

(c) the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and

(d) when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination of CCB % immediately after the occurrence, the CCB % would be different to the CCB % previously determined;

the Secretary must, subject to subsection (4), vary the determination of CCB % with effect from the date of the occurrence.

(2) For the purpose of subsection (1), the occurrence of an event includes the expiration of a period of time if the expiration is relevant to the operation of this Act.

(3) The reference in subsection (1) to the occurrence does not include the occurrence of any event that causes the claimant to provide a revised estimate of the claimant’s adjusted taxable income to the Secretary unless:

(a) the event also affects the claimant’s CCB % for a reason other than the amount of the claimant’s adjusted taxable income; or

(b) the event is the claimant’s becoming, or ceasing to be, a member of a couple.

Beneficial variations only to have limited effect

(4) If:

(a) the Secretary does not become aware of the occurrence until after the end of the income year (the second income year) following the one in which the event occurred; and

(b) the claimant did not notify the Secretary of the event before the end of the second income year; and

(c) apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant’s CCB % under the determination;

the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.

Section 58, 59D, 60C, 60D, 60E and 62A variations prevail

(5) If:

(a) when a variation under this section takes place, a variation is in force under section 58, 59D, 60C, 60D, 60E or 62A; and

(b) the variation under section 58, 59D, 60C, 60D, 60E or 62A has effect for any period when the variation under this section would have effect;

the variation under section 58, 59D, 60C, 60D, 60E or 62A prevails over the variation under this section.

65B Variation of determination of CCB % to reflect revised adjusted taxable income estimates

(1) If:

(a) determinations of conditional eligibility under section 50F and of CCB % under section 50J are made in respect of a claimant who is an individual and the effect of the former determination is that the individual is conditionally eligible for child care benefit by fee reduction; and

(b) the CCB %:

(i) is worked out on the basis of an estimate of the claimant’s adjusted taxable income in a particular income year; or

(ii) is varied under section 60E; and

(c) the claimant, at any time before or during that income year, provides the Secretary with a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph 65A(3)(a) or (b) applies; and

(d) the Secretary considers the revised estimate to be reasonable; and

(e) if the claimant’s CCB % were calculated using the revised estimate—a new CCB % would be required;

the Secretary must vary the determination of CCB % so that it is determined on the basis of that revised estimate.

(2) A variation of a determination under subsection (1) has effect:

(a) if it results in an increase in the claimant’s CCB %:

(i) unless subparagraph (ii) applies—from the Monday after the day the variation is made; or

(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i)—from that first day; and

(b) if it results in a decrease in the claimant’s CCB %:

(i) unless subparagraph (ii) applies—from the Monday after the day the variation is made; or

(ii) if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph (i)—from that first day.

Section 58, 59D, 60C, 60D, 60E and 62A variations prevail

(3) If:

(a) when a variation under this section takes place, a variation is in force under section 58, 59D, 60C, 60D, 60E or 62A; and

(b) the variation under section 58, 59D, 60C, 60D, 60E or 62A has effect for any period when the variation under this section would have effect;

the variation under section 58, 59D, 60C, 60D, 60E or 62A prevails over the variation under this section.

65C Variation of determination of schooling % to reflect changes in schooling %

(1) If:

(a) determinations of conditional eligibility under section 50F and of schooling % under section 50K are made in respect of a claimant who is an individual; and

(b) after the determinations are made, an event occurs; and

(c) the determination of conditional eligibility has, at some time after the occurrence, the effect that the claimant is conditionally eligible; and

(d) when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination of schooling % immediately after the occurrence, the schooling % would be different to the schooling % previously determined;

the Secretary must, subject to subsection (2), vary the determination of schooling % with effect from the date of the occurrence.

Beneficial variations only to have limited effect

(2) If:

(a) the Secretary does not become aware of the event until after the end of the income year (the second income year) following the one in which the event occurred; and

(b) the claimant did not notify the Secretary of the event before the end of the second income year; and

(c) apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant’s schooling % under the determination;

the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.

Section 59C and 62B variations prevail

(3) If:

(a) when a variation under this section takes place, a variation is in force under section 59C or 62B; and

(b) the variation under section 59C or 62B has effect for any period when the variation under this section would have effect;

the variation under section 59C or 62B prevails over the variation under this section.

65D Variation of determination of a weekly limit of hours to reflect changes in weekly limit of hours

(1) If:

(a) determinations of conditional eligibility under section 50F and of a weekly limit of hours under section 50H are made in respect of a claimant who is an individual; and

(b) after the determination is made, an event occurs; and

(c) the determination of conditional eligibility has, at some time after the event, the effect that the claimant is conditionally eligible; and

(d) when the Secretary becomes aware of the change, the Secretary considers that, if he or she were making the determination of a weekly limit of hours immediately after the event, the weekly limit of hours would be different to the weekly limit of hours previously determined;

the Secretary must, subject to subsection (3), vary the determination of a weekly limit of hours so as to determine the weekly limit of hours with the effect from the day of the occurrence.

(2) For the purpose of subsection (1), the occurrence includes the expiration of a period of time if the expiration is relevant to the operation of this Act.

Beneficial variations only to have limited effect

(3) If:

(a) the Secretary does not become aware of the occurrence in the claimant’s circumstances until after the end of the income year (the second income year) following the one in which the event occurred; and

(b) the claimant did not notify the Secretary of the event before the end of the second income year; and

(c) apart from this subsection, the Secretary would be required by subsection (1) to vary the determination so as to increase the claimant’s weekly limit of hours under the determination;

the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event.

Section 59F and 62C variations prevail

(4) If:

(a) when a variation under this section takes place, a variation is in force under section 59F or 62C; and

(b) the variation under section 59F or 62C has effect for any period when the variation under this section would have effect;

the variation under section 59F or 62C prevails over the variation under this section.

65E Notice of variation under this Subdivision

(1) The Secretary must give notice of any variation of a determination under this Subdivision to the claimant and to the approved child care service providing care to the child of the claimant, stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part 5.

(2) The variation is not ineffective by reason only that any or all the requirements of subsection (1) are not complied with.

61 After Part 8

Insert:

Part 8A—Obligations of, and advances to, approved child care services

Division 1—Obligations of approved child care services

219A Obligation to act on notices received or certificates given

(1) This section sets out the obligations that apply to an approved child care service in respect of care the service provides to the child of an individual in relation to whom a determination of conditional eligibility under section 50F for child care benefit by fee reduction for care provided by an approved child care service was made.

(2) If the service:

(a) receives a notice as set out in column 1 of the table (see all items except items 2 and 6) in respect of the individual and the child; or

(b) gives a certificate applicable to the individual and the child (see items 2 and 6 of the table);

the service must act to do the things set out in column 2 of the table in respect of the notice or certificate. The service must do the thing required as soon as is practicable.

Penalty: 60 penalty units.