Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 42

When an individual is eligible for child care benefit by instalment to an approved child care service
(1)
An individual is eligible for child care benefit by instalment to an approved child care service if:

(a)
during the whole or part of an instalment period (see subsection (4)), a determination is in force under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 that the individual is conditionally eligible for child care benefit by instalment to the service in respect of a child; and

(b)
during the next instalment period, the service gives the Secretary, in accordance with a form and in a manner approved by the Secretary:

(i)
a statement of an amount of child care benefit in respect of the instalment period as mentioned in subsection (2); and
(ii)
details of the basis on which the statement of the amount was made; and
(iii)
any other information required by the Secretary; and
(c)
the Secretary is satisfied that the amount of child care benefit set out in the statement under subparagraph (b)(i) was correctly calculated on the basis detailed under subparagraph (b)(ii).

Statement under paragraph (1)(b)

(2)
The statement under paragraph (1)(b) must set out the amount of child care benefit the service considers the individual would be entitled to be paid, in respect of the sessions of care covered by subsection (3), on the assumption that the individual had instead made a claim under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 on the basis of eligibility under Subdivision B of this Division, and in applying that Subdivision for that purpose:

(a)
subparagraph 43(1)(d)(ii) (which relates to immunisation requirements) is to be disregarded; and

(b)
the CCB % that is to be used in calculating the individual's rate of child care benefit under Schedule 2 is the CCB % specified in the determination.

(3)
For the purposes of subsection (2), the sessions of care are those provided by the service to the child:

(a)
while the determination was in force during the instalment period; and

(b)
to which Subdivision E (which deals with limits on eligibility) does not apply.

Instalment period

(4)
In this section:

"instalment period" 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 approved child care service is covered by a determination under subsection (5)—the period specified in the determination.

(5)
The Secretary may determine that a specified period, that is not a quarter, is the instalment period for the purposes of this section for approved child care services of a particular kind. Such a determination does not come into force until the end of the instalment period in which it is made.

Subdivision B—Eligibility for child care benefit for past periods for care provided by approved child care service in normal circumstances



[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]