Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 47

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

(a)
during the whole or part of an instalment period (see subsection (2)), a determination is in force under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 that the service is conditionally eligible for child care benefit by instalment 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 that the service provided sessions of care of a specified number of hours to the child while the determination was in force; and
(ii)
a statement of the total amount of child care benefit that would be applicable for all of those hours under Division 4 of Part 4, assuming the service were eligible for child care benefit under this section; and
(iii)
details of the basis on which the amount in subparagraph (ii) was calculated; and
(iv)
any other information required by the Secretary; and
(c)
the Secretary is satisfied that the amount stated under subparagraph (b)(ii) was correctly calculated on the basis detailed under subparagraph (b)(iii).

Instalment period

(2)
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 (3)—the period specified in the determination.

(3)
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 after the end of the instalment period in which it is made.

Section subject to Subdivision E

(4)
This section is subject to Subdivision E (which deals with limits on eligibility).



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