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A New Tax System (Family Assistance and Related Measures) Act 2000
49DDeemed claim under subsection 49(2) effective in certain circumstances
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#### 49D Deemed claim under subsection 49(2) effective in certain circumstances
(1) Subject to section 49M, if a claim by an approved child care service is taken to have been made under subsection 49(2), the claim is taken to be effective if the service’s eligibility under section 47 of the Family Assistance Act is reported by the service to the Secretary.
Form of report required
(2) The report must:
(a) be made in a form and manner; and
(b) contain any information; and
(c) be accompanied by any documents;
required by the Secretary.