Document ID: chunk:federal_register_of_legislation:C2007A00113:clause:1_65ec
Version: federal_register_of_legislation:C2007A00113
Segment Type: clause
Provision Reference: sch 1 cl 65EC
Character Range: 14376–15691

65EC  Determination of entitlement to child care tax rebate

 (1) If:
 (a) a determination is made in respect of an individual and a child for an income year:
 (i) under section 65EA as a result of a determination under section 51B (the earlier rebate determination); or
 (ii) under section 65EB as a result of a determination under section 52E (the earlier rebate determination); or
 (iii) under this section as a result of a determination under section 51B or 52E (the earlier rebate determination); and
 (b) another determination is made under either or both of sections 51B and 52E in respect of the individual and the child for the income year (the later CCB determination); and
 (c) the other determination is not the result of a review of an earlier determination under the relevant section; and
 (d) the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year is increased as a result of the later CCB determination;
the Secretary must determine under this section the amount of the rebate which the Secretary considers the individual is entitled to be paid in respect of the child for the year (the later rebate determination).

 (2) The earlier rebate determination ceases to be in force when the later rebate determination is made.