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A New Tax System (Family Assistance and Related Measures) Act 2000
49LRestrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual
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#### 49L Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual
Claim to which this section applies
(1) This section applies to a claim (a substitution claim) by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual.
Claim must be made before the end of the income year following the one in which the death occurred
(2) A substitution claim is ineffective if it is made after the end of the income year following the one in which the death of the other individual occurred.
Claim for care provided by an approved child care service where a determination of conditional eligibility was in force cannot be made before the end of the income year in which the death occurred
(3) In the case of a substitution claim for care provided by an approved child care service if a determination of conditional eligibility was in force in respect of the other individual, the claim is ineffective in respect of a period of care provided in a particular income year if it is made before the end of that income year.
Claim for care provided by a registered carer is ineffective in respect of a period earlier than 12 months before death of other individual
(4) In the case of a substitution claim for care provided by a registered carer, the claim is ineffective in respect of a period of care other than the period of 12 months before the death of the other individual.
Previous claim by claimant
(5) A substitution claim in respect of a child and a period is ineffective if the claimant has previously made a substitution claim in respect of the child and the same period because of the death of the same other individual (whether or not that claim has been determined).
Subsection (5) does not apply if previous claim by claimant and other individual not entitled for failure to meet a condition in paragraph 44(1)(a) or (e) of the Family Assistance Act
(6) Subsection (5) does not apply if:
(a) the claimant has previously made a substitution claim for care provided by an approved child care service to the child because of the death of the other individual; and
(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the other individual was not eligible under section 44 of the Family Assistance Act; and
(c) the reason the other individual was not eligible was because of a failure to meet the condition in paragraph 44(1)(a) or (e) of that Act.
Subsection (5) does not apply if previous claim by claimant and other individual not entitled for failure to meet a condition in paragraph 45(1)(a) or (g) of the Family Assistance Act
(7) Subsection (5) does not apply if:
(a) the claimant has previously made a substitution claim for care provided by a registered carer to the child; and
(b) the Secretary has determined that the claimant was not entitled to be paid that child care benefit as the other individual was not eligible under section 45 of the Family Assistance Act; and
(c) the reason the other individual was not eligible was because of a failure to meet the condition in paragraph 45(1)(a) or (g) of that Act.