Document ID: chunk:federal_register_of_legislation:C2009A00050:clause:3_71caa:p1
Version: federal_register_of_legislation:C2009A00050
Segment Type: clause
Provision Reference: sch 3 cl 71CAA (pt 1/2)
Character Range: 38434–40935

71CAA  Debts arising in respect of child care rebate where no entitlement

No entitlement to rebate arising from CCB by fee reduction
 (1) If:
 (a) an amount has been paid to an individual by way of child care rebate for a quarter under Subdivision AA of Division 4AA of Part 3 in respect of a period during which the individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and
 (b) the individual is not entitled to rebate in respect of the child and that period;
the amount is a debt due to the Commonwealth by the individual.
Note 1: For paragraph (b), the individual will not be entitled to rebate if a determination of no entitlement has been made under subsection 65EA(3) in respect of the child and the period.
Note 2: A determination of no entitlement under subsection 65EA(3) could arise as a decision substituted on review under Part 5.
 (2) If:
 (a) an amount has been paid to an individual by way of child care rebate in respect of a child for an income year as a result of:
 (i) a determination under subsection 65EA(2) in respect of a period of care covered by a determination made under section 51B or subsection 51C(1); or
 (ii) a determination under subsection 65EC(1) in respect of a period of care covered by a determination made under section 51B or subsection 51C(1); and
 (b) the individual is not entitled to rebate in respect of the child and that period;
the amount is a debt due to the Commonwealth by the individual.

No entitlement to rebate arising from CCB for past period
 (3) If:
 (a) an amount has been paid to an individual by way of child care rebate in respect of a child for an income year as a result of:
 (i) a determination under subsection 65EB(2) in respect of a period of care covered by a determination made under section 52E or subsection 52G(1); or
 (ii) a determination under subsection 65EC(1) in respect of a period of care covered by a determination made under section 52E or subsection 52G(1); and
 (b) the individual is not entitled to rebate in respect of the child and that period;
the amount is a debt due to the Commonwealth by the individual.

No entitlement to rebate arising from CCB by fee reduction or for past period—other situations
 (4) If:
 (a) an amount has been paid to an individual by way of child care rebate:
 (i) for an income year, or for a quarter in an income year, in respect of a child; and
 (ii) in circumstances other than those mentioned in subsection (1), (2), (3) or (5); and