Document ID: chunk:federal_register_of_legislation:C2007A00113:clause:1_65ea
Version: federal_register_of_legislation:C2007A00113
Segment Type: clause
Provision Reference: sch 1 cl 65EA
Character Range: 11758–13066

65EA  Determination of entitlement to child care tax rebate—individual eligible for child care benefit by fee reduction

 (1) The Secretary must make a determination under this section in respect of an individual and a child for an income year if:
 (a) the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the year; and
 (b) no determination under this section, or section 65EB, has already been made in respect of the individual and the child for the income year.

 (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, 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, 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.