Document ID: chunk:federal_register_of_legislation:C2004C01310:clause:2_52d
Version: federal_register_of_legislation:C2004C01310
Segment Type: clause
Provision Reference: sch 2 cl 52D
Character Range: 194683–195564

52D  Restriction on determining claim for care provided by an approved child care service where tax assessment not made

  If:
 (a) the claim is one for payment of child care benefit for a past period for care provided by an approved child care service; and
 (b) in the claim, the claimant did not opt to have the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and
 (c) one or more TFN claim persons are required to lodge an income tax return for the income year in which the past period falls; and
 (d) at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on each of those TFN claim persons' taxable income for that income year;
the Secretary can only determine the claim when the assessment has been made.