Document ID: chunk:federal_register_of_legislation:C2009A00050:clause:3_71caa:p2
Version: federal_register_of_legislation:C2009A00050
Segment Type: clause
Provision Reference: sch 3 cl 71CAA (pt 2/2)
Character Range: 40729–41676

by way of child care rebate:
 (i) for an income year, or for a quarter in an income year, in respect of a child; and
 (ii) in circumstances other than those mentioned in subsection (1), (2), (3) or (5); and
 (b) the individual is not entitled to rebate for that year in respect of the child;
the amount is a debt due to the Commonwealth by the individual.

No entitlement to rebate arising from CCB by single payment/in substitution
 (5) If:
 (a) an amount has been paid to an individual by way of child care rebate in respect of a child for a period:
 (i) as a result of a determination under subsection 65ECA(2) in respect of a period of care covered by a determination made under section 53D or subsection 53E(1); or
 (ii) in other circumstances because of the death of another individual; and
 (b) the individual is not entitled to rebate in respect of the child and that period;
the amount is a debt due to the Commonwealth by the individual.