Document ID: chunk:federal_register_of_legislation:C2007A00113:clause:1_65eb
Version: federal_register_of_legislation:C2007A00113
Segment Type: clause
Provision Reference: sch 1 cl 65EB
Character Range: 13066–14376

65EB  Determination of entitlement to child care tax rebate—individual eligible for child care benefit for a past period

 (1) The Secretary must make a determination under this section in respect of an individual and a child for a past period if:
 (a) the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period for care provided to the child; and
 (b) no determination under this section, or section 65EA, has already been made in respect of the individual and the child for the income year in which the period falls.

 (2) If the Secretary is satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year in which the period falls, the Secretary must determine the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year.

 (3) If the Secretary is not satisfied that the individual is eligible under section 57F of the Family Assistance Act for child care tax rebate in respect of the child for the income year in which the period falls, the Secretary must determine that the individual is not entitled to be paid child care tax rebate in respect of the child for the year.