Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 48

Minister's determinations

Hardship

(1)
The Minister may specify kinds of hardship for the purposes of paragraph 45(1)(b) and subparagraph 46(1)(b)(ii).

Limit on eligibility under section 46

(2)
The Minister may determine that, in specified circumstances after a specified period or specified periods of conditional eligibility of approved child care services for child care benefit by instalment in respect of a child under section 46, the services are not able to be conditionally eligible under that section for any further period in respect of the child.

Disallowable instrument

(3)
A determination under this section is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .

Subdivision D—Eligibility for child care benefit for past periods of care provided by registered carers



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