Document ID: chunk:federal_register_of_legislation:C2007A00113:clause:1_71caa
Version: federal_register_of_legislation:C2007A00113
Segment Type: clause
Provision Reference: sch 1 cl 71CAA
Character Range: 17734–18783

71CAA  Debts arising in respect of child care tax rebate where no entitlement or rebate paid to wrong account

 (1) If:
 (a) an amount has been paid to a person by way of child care tax rebate for an income year; and
 (b) the person was not entitled to the rebate for that year;
the amount so paid is a debt due to the Commonwealth by the person.

 (2) If:
 (a) a payment representing child care tax rebate for an income year is made to a financial institution for the credit of an account kept with the institution (the incorrect account); and
 (b) the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of someone who was not the person or one of the persons in whose name the incorrect account was kept;
an amount equal to the amount of the payment made to the institution is, subject to subsection 93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, as the case requires, in whose name the incorrect account was kept.