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A New Tax System (Family Assistance and Related Measures) Act 2000
60Variation where entitlement determination for child care benefit for a past period uses minimum taxable income % and claimant gives certain information so that entitlement is recalculated
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#### 60 Variation where entitlement determination for child care benefit for a past period uses minimum taxable income % and claimant gives certain information so that entitlement is recalculated
(1) If:
(a) a determination of entitlement under section 52E to be paid child care benefit for a past period for care provided by an approved child care service is in force in respect of a claimant who is an individual; and
(b) the amount of child care benefit that the claimant is entitled to be paid under the determination was calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income % as provided for in section 55B; and
(c) one of the following situations arises:
(i) the claimant to whom subparagraph 55B (c)(i) applies gives the Secretary the information needed to work out the number of children in care of a particular kind and provides the tax file number of each of the TFN determination persons;
(ii) the claimant to whom subparagraph 55B (c)(ii) applies informs the Secretary that he or she wants the amount of the entitlement to be recalculated on the basis of the CCB % worked out under Schedule 2 to the Family Assistance Act and provides the tax file number of each of the TFN determination persons;
the Secretary must vary the determination.
(2) The variation has the effect that the amount of benefit that the claimant is entitled to be paid under the determination is recalculated under Schedule 2 to the Family Assistance Act. The claimant is entitled to be paid the difference between the amount as recalculated and the amount of the benefit to which the claimant was previously determined to be entitled.