CTHIn ForceAct
A New Tax System (Family Assistance and Related Measures) Act 2000
49CForm etc. of effective claim by individual
Start here
Get a plain-English read of 49C
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance and Related Measures) Act 2000.
#### 49C Form etc. of effective claim by individual
Requirements for claim by individual to be effective
(1) To be effective:
(a) a claim (other than a claim that is taken to be made under subsection 49(2)) must:
(i) be made in a form and manner; and
(ii) subject to subsections (2), (3) and (4), contain any information; and
(iii) be accompanied by any documents;
required by the Secretary; and
(b) the bank account requirement set out in section 49G must be satisfied in relation to the claim; and
(c) in the case of a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service—the tax file number requirement in section 49E must be satisfied in relation to the claim; and
(d) in the case of a claim by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service—the tax file number requirement in section 49F must be satisfied in relation to the claim.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit by fee reduction
(2) Subject to section 49H, a claim for payment of child care benefit by fee reduction for care provided by an approved child care service to a child will be effective even though the claimant does not provide all, or some, of the following information:
(a) information about any amount needed by the Secretary to calculate the CCB % applicable to the claimant in respect of the child;
(b) information needed to work out the number of children the claimant has in care of a particular kind;
(c) information as to whether the child is a school child;
(d) information required for checking compliance with paragraph 42(1)(c) of the Family Assistance Act (dealing with immunisation);
(e) the following information:
(i) information relating to the claimant’s, and the claimant’s partner’s (if any), tax file number requested under section 57B;
(ii) information relating to whether the claimant is opting 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 %.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit for a past period for care provided by an approved child care service
(3) Subject to section 49J, a claim for payment of child care benefit for a past period for care provided by an approved child care service to a child will be effective even though the claimant does not provide all, or some, of the following information:
(a) information about the amount needed by the Secretary to calculate the CCB % applicable to the claimant in respect of the child;
(b) information needed to work out the number of children the claimant had in care of a particular kind;
(c) information as to whether the child was a school child.
Exemption from part of information requirement when claimant making a claim for payment of child care benefit by single payment/in substitution for care provided by an approved child care service
(4) Subject to section 49L, a claim for payment of child care benefit by single payment/in substitution for care provided by an approved child care service to a child because of the death of another individual will be effective even though the claimant does not provide all, or some, of the following information:
(a) information about any amount needed by the Secretary to calculate the CCB % applicable to the other individual in respect of the child;
(b) information needed to work out the number of children the other individual had in care of a particular kind;
(c) information as to whether the child was a school child.