CTHIn ForceAct
A New Tax System (Family Assistance and Related Measures) Act 2000
49HRestrictions on claims by an individual for payment of child care benefit by fee reduction
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#### 49H Restrictions on claims by an individual for payment of child care benefit by fee reduction
Claims to which section applies
(1) This section applies to a claim by an individual for payment of child care benefit by fee reduction for care provided by an approved child care service to a child (a fee reduction claim).
Previous claim by individual for child care benefit by fee reduction and a conditional eligibility determination has not been made or claimant already conditionally eligible
(2) A fee reduction claim is ineffective if at the time (the determination time) when the conditional eligibility of the claimant would be determined:
(a) the claimant has previously made a claim for child care benefit by fee reduction in respect of the child; and
(b) either:
(i) a determination of conditional eligibility under section 50F, or of no entitlement under section 50G, has not as yet been made in respect of the previous claim; or
(ii) as a result of the previous claim, a determination is in force that the claimant is conditionally eligible for child care benefit by fee reduction in respect of the child.
Previous claim by individual for child care benefit by fee reduction, a conditional eligibility determination is in force but varied with effect that the claimant is not conditionally eligible and the variation can be undone
(3) A fee reduction claim is ineffective if:
(a) at the determination time:
(i) the claimant has previously made a claim for child care benefit by fee reduction in respect of the child; and
(ii) a determination that the claimant is conditionally eligible for child care benefit by fee reduction is in force in respect of the previous claim; and
(iii) that determination has been varied under section 58A, 61A or 62 with the effect that the claimant is not conditionally eligible for any session of care provided to the child after the determination time; and
(b) the determination time is before the end of the income year following the one in which the variation took effect.
Approved child care service is already eligible for child care benefit by fee reduction for care provided to a child at risk
(4) A fee reduction claim is ineffective if, at the determination time, an approved child care service is eligible for child care benefit by fee reduction for care provided by the service to that child.
Restriction in subsection (4) not to apply in certain circumstances
(5) Subsection (4) does not apply to a claim if, in the special circumstances of the claim, the Secretary considers that subsection (4) should not apply.