Document ID: chunk:federal_register_of_legislation:C2007A00113:clause:1_65ef
Version: federal_register_of_legislation:C2007A00113
Segment Type: clause
Provision Reference: sch 1 cl 65EF
Character Range: 16561–17702

65EF  Payment of child care tax rebate

 (1) If a determination is made under section 65EA or 65EB that an individual is entitled to be paid child care tax rebate in respect of a child for an income year, the Secretary must pay the amount to which the individual is determined to be entitled, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.

 (2) If a determination is made under section 65EC that an individual is entitled to be paid an increased amount of child care tax rebate in respect of a child for an income year, the Secretary must pay the amount of the increase, at such time as the Secretary considers appropriate, to the credit of a bank account nominated and maintained by the individual.

 (3) The Secretary may direct that the whole or a part of an amount which is to be paid under this section is to be paid in a different way from that provided for by subsection (1) or (2). If the Secretary gives the direction, the amount is to be paid in accordance with the direction.

 (4) This section is subject to Part 4 and to Division 3 of Part 8B.