Document ID: chunk:federal_register_of_legislation:C2009C00384:clause:1_61
Version: federal_register_of_legislation:C2009C00384
Segment Type: clause
Provision Reference: sch 1 cl 61
Character Range: 25639–27440

61  Subsection 65EC(1)
Repeal the subsection, substitute:

 (1) If:
 (a) a determination (the earlier rebate determination) is made in respect of an individual and a child for an income year:
 (i) under subsection 65EA(2) as a result of a determination under section 51B or subsection 51C(1); or
 (ii) under subsection 65EA(3) in relation to a determination under section 51B or subsection 51C(1) or (2); or
 (iii) under subsection 65EB(2) as a result of a determination under section 52E or subsection 52G(1); or
 (iv) under subsection 65EB(3) in relation to a determination under section 52E or subsection 52G(1) or (2); or
 (v) under this section as a result of a determination under section 51B or 52E or subsection 51C(1) or 52G(1); and
 (b) a later determination is made under section 51B or 52E or subsection 51C(1) or 52G(1) in respect of the individual and the child for the income year (the later CCB determination); and
 (c) the later CCB determination is not the result of a review of an earlier determination under the relevant section; and
 (d) as a result of the later CCB determination, the Secretary considers:
 (i) if there has only been one earlier rebate determination and that was made under subsection 65EA(3) or 65EB(3)—the individual is entitled to be paid an amount (the new amount) of child care tax rebate in respect of the child for the year; or
 (ii) otherwise—the individual is entitled to be paid an increased amount (the new amount) of child care tax rebate;
the Secretary must determine that the individual is entitled to be paid the new amount of child care tax rebate in respect of the child for the year (the later rebate determination).

Note: The heading to section 65EC is replaced by the heading "Later determinations of entitlement to child care tax rebate".