(b) at the date of the person's death the person had not * received an amount of child care rebate to be paid to him or her; and
(c) another person applies to receive the amount; and
(d) the application is made:
(ii) within a further period allowed by the Secretary in special circumstances;
(2) If the Secretary pays an amount of child care rebate under subsection (1), the Commonwealth has no further liability to anyone in respect of that child care rebate.