Document ID: chunk:federal_register_of_legislation:C2009C00384:clause:2_65eaa
Version: federal_register_of_legislation:C2009C00384
Segment Type: clause
Provision Reference: sch 2 cl 65EAA
Character Range: 36471–37720

65EAA  Quarterly payments of child care tax rebate

When Secretary must calculate and pay quarterly payments

 (1) If:
 (a) the Secretary is satisfied that an individual is eligible under subsection 57EA(1) of the Family Assistance Act for child care tax rebate for a quarter in respect of a child; and
 (b) the quarter has passed;
the Secretary must calculate the amount of the rebate which the Secretary considers is applicable in respect of the individual and the child for the quarter.

Note: The calculation is made in accordance with section 84AA of the Family Assistance Act.

 (2) The Secretary must pay the amount of child care tax rebate calculated under subsection (1) to the individual at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the individual.

Secretary may make direction as to the manner of making payments

 (3) The Secretary may direct that the whole or a part of an amount that is to be paid under this section is to be paid in a different way from that provided for by subsection (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.