Commonwealth Consolidated Acts

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

             (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, an indexed estimate for the claimant or an indexed actual income for the claimant; or

                             (ii)  is varied under section 60E; and

                     (c)  the claimant provides the Secretary with a revised estimate of the claimant's adjusted taxable income for the current income year or the next income year that is not attributable to an event mentioned in paragraph 65A(3)(a) or (b); 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.

Note:          Section 55AC affects the meaning of subparagraph (1)(b)(i) for members of couples.

             (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.