A New Tax System (Family Assistance and Related Measures) Act 2000
55BCCB % applicable to individual when certain other information not provided
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55B CCB % applicable to individual when certain other information not provided
If: (a) either: (i) an individual’s CCB % is required to be determined under section 50J; or (ii) the rate of child care benefit is required to be calculated for the purpose of making a determination of entitlement under Subdivision E or F; and (b) the care in the claim concerned is care provided by an approved child care service; and (c) either of the following situations arises: (i) the individual, or if the individual has died, another individual making a claim for child care benefit by single payment/in substitution because of the death of that individual, does not give the Secretary information needed to work out the number of children the individual has, or had, in care of a particular kind; (ii) the claimant opted to have the CCB % calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; the CCB % is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.