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A New Tax System (Family Assistance and Related Measures) Act 2000
49JRestrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service
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#### 49J Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service
Claims to which section applies
(1) This section applies to a claim by an individual for payment of child care benefit for a past period for care provided by an approved child care service to a child (a past period claim).
Claim period must fall within one income year etc.
(2) A past period claim is ineffective if:
(a) the period does not fall wholly within one income year; or
(b) the period does fall wholly within one income year but the claim is made before the end of that income year or after the end of the following income year.
Previous claim by claimant for care provided by an approved child care service for any part of the past period
(3) A past period claim is ineffective if the claimant has previously made a claim for payment of child care benefit for care provided by an approved child care service to the child for any part of the past period (whether or not the claim has been determined).
Subsection (3) does not apply if previous claim by claimant and claimant not entitled for failing to meet a condition in paragraph 44(1)(a), (d) or (e) of the Family Assistance Act
(4) Subsection (3) does not apply if:
(a) the claimant has previously made a claim for payment of child care benefit for care provided to the child in the past period by an approved child care service; and
(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the claimant was not eligible under section 44 of the Family Assistance Act; and
(c) the reason the claimant was not eligible was because the claimant failed to meet the condition in paragraph 44(1)(a), (d) or (e) of that Act.
Individual already conditionally eligible for child care benefit by fee reduction
(5) A past period claim is ineffective if, at any time during the past period, a determination that the claimant was conditionally eligible for child care benefit by fee reduction was in force in respect of the claimant and the child.
Previous claim by claimant for child care benefit by fee reduction, a determination of conditional eligibility is in force but varied with effect that the individual is not conditionally eligible and the variation can be undone
(6) A past period claim is ineffective if:
(a) at the time the claim would be determined (the determination time):
(i) the claimant had previously made a claim for payment of 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 claim is made before the end of the income year following the one in which the variation mentioned in subparagraph (a)(iii) took effect.
Approved child care service is already eligible for child care benefit by fee reduction for care provided by the service to a child at risk
(7) A past period claim is ineffective in respect of any part of a past period during which an approved child care service was eligible for child care benefit by fee reduction for care provided to the child.
Restriction in subsection (7) not to apply in certain circumstances
(8) Subsection (7) does not apply to a claim if, in the special circumstances of the claim, the Secretary considers that subsection (7) should not apply.