Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 68

Meaning of amount paid to person
(1)
For the purposes of this Part, if an amount of child care benefit is paid to an approved child care service pursuant to a claim by a person, the amount is taken to have been paid to either:

(a)
the person who made the claim; or

(b)
if, at the time the amount is paid, another person is, in accordance with the regulations, liable for repayment of debts under this Act in relation to the child care benefit—that other person.

(2)
For the purposes of this Part, an amount of family assistance is taken to be paid to a person if that amount is applied against a liability of that person or another person for:

(a)
a primary tax; or

(b)
a debt under this Act or the Social Security Act 1991 .



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