(1)

The regulations may make provision for the variation, suspension or cancellation of determinations made under the regulations.

Reconciliation process etc. changes to determinations

(2)

Without limiting subsection (1), if the regulations make provision in accordance with section 54 for the use of estimates of adjusted taxable income in making determinations of entitlements relating to child care benefit, the regulations may make provision for the variation, suspension or cancellation, as part of a process of reconciliation of amounts after the end of the income year concerned or in other situations, of the determinations once assessments have been made of the taxable income.

Exemptions from reconciliation process etc. changes in "special circumstances" rate cases

(3)

Without limiting subsection (2), regulations for the purposes of that subsection may provide, in specified circumstances, for exemptions in the case of entitlements of approved child care services to be paid child care benefit, or of individuals to have child care benefit paid to approved child care services, in situations where the approved child care services have given certificates under subsection 71(1) or (2), or the Secretary has made determinations under subsection 71(4), of the Family Assistance Act (which deal with child care benefit in special circumstances).