Document ID: chunk:federal_register_of_legislation:C2009C00384:clause:1_59
Version: federal_register_of_legislation:C2009C00384
Segment Type: clause
Provision Reference: sch 1 cl 59
Character Range: 23181–24448

59  Subsection 65EA(1)
Repeal the subsection, substitute:

 (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 income year; or
 (b) the Secretary has determined under subsection 51C(1) or (2) that the individual is not 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 income year;
so long as a determination under this section, or section 65EB, has not already been made in respect of the individual and the child for the care.

Note 1: The heading to section 65EA is replaced by the heading "Determining entitlement, or no entitlement, to child care tax rebate—eligibility for child care benefit by fee reduction".

Note 2: The following heading to subsection 65EA(2) is inserted "Determining entitlement to child care tax rebate".

Note 3: The following heading to subsection 65EA(3) is inserted "Determining no entitlement to child care tax rebate".