Document ID: chunk:federal_register_of_legislation:C2009A00050:clause:3_71cab:p1
Version: federal_register_of_legislation:C2009A00050
Segment Type: clause
Provision Reference: sch 3 cl 71CAB (pt 1/2)
Character Range: 41678–44298

71CAB  Debts arising in respect of child care rebate where overpayment

Overpayment of rebate arising from CCB by fee reduction—for a quarter
 (1) If:
 (a) an amount (the received amount) has been paid to an individual by way of child care rebate for a quarter:
 (i) under Subdivision AA of Division 4AA of Part 3; and
 (ii) in respect of a period during which the individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and
 (b) the received amount is greater than the amount (the correct amount) of rebate to which the individual is entitled under subsection 65EA(2) or 65EC(1) in respect of the child and that period;
the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.
Note: A determination of entitlement under subsection 65EA(2) or 65EC(1) could arise as a decision substituted on review under Part 5.

Overpayment of rebate arising from CCB by fee reduction—for an income year
 (2) If:
 (a) an amount (the received amount) has been paid to an individual by way of child care rebate in respect of a child for an income year in respect of a period of care covered by a determination made under section 51B or subsection 51C(1); and
 (b) the received amount is greater than the amount (the correct amount) of rebate to which the individual is entitled under subsection 65EA(2) or 65EC(1) in respect of the child and that period;
the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.
Note: A determination of entitlement under subsection 65EA(2) or 65EC(1) could arise as a decision substituted on review under Part 5.

Overpayment of rebate arising from CCB for past period
 (3) If:
 (a) an amount (the received amount) has been paid to an individual by way of child care rebate in respect of a child for an income year in respect of a period of care covered by a determination made under section 52E or subsection 52G(1); and
 (b) the received amount is greater than the amount (the correct amount) of rebate to which the individual is entitled under subsection 65EB(2) or 65EC(1) in respect of the child and that period;
the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.
Note: A determination of entitlement under subsection 65EB(2) or 65EC(1) could arise as a decision substituted on review under Part 5.

Overpayment of rebate arising from CCB in substitution
 (4) If:
 (a) an amount (the received amount) has been paid to an individual by way of child care rebate in