Commonwealth Numbered Acts

CHILDCARE REBATE ACT 1993 No. 112 of 1993 - SECT 50

50.(1) Subject to subsection (2), an applicant is eligible for registration
if:

   (a)  the applicant is providing, or intends within a reasonable time after
        making the application to provide, child care to children other than
        the applicant's own dependent children; and

   (b)  provision of the child care complies, or (if the child care is not
        being provided at the time the application is made) will comply, with
        any requirements imposed on the provision of the child care by a law
        of the Commonwealth or a State or Territory relating to child care;
        and

   (c)  in the case of an individual-the applicant has turned 18; and

   (d)  in the case of a body corporate-the applicant's powers extend to
        providing the child care that is being, or (if the child care is not
        being provided at the time the application is made) is intended to be
        provided.

(2) An applicant is not eligible for registration unless:

   (a)  the applicant has a tax file number; and

   (b)  the application contains a statement to that effect.

(3) The Commission must accept a statement made under paragraph (2)(b) unless
the Commissioner of Taxation has informed the Commission that the applicant
does not have a tax file number.

(4) This section does not authorise the Commission:

   (a)  to require or request a person to quote the person's tax file number;
        or

   (b)  to seek or obtain, in any other way, a person's tax file number; or

   (c)  to record a person's tax file number. Note: See sections 8WA and 8WB
        of the Taxation Administration Act 1953 concerning unauthorised
        activities relating to a person's tax file number.

(5) The Commission may ask the Commissioner of Taxation to provide information
on whether an applicant or a registered carer has a tax file number.

(6) The Commission must not, in asking the Commissioner of Taxation to provide
such information, provide to the Commissioner of Taxation a registered carer's
Child Care Provider Number.

(7) Subsection (2) does not apply if the Commission is satisfied that the
applicant is a body whose income is, under the Income Tax Assessment Act 1936,
exempt from income tax.