(1) For the purposes of an approved provider's eligibility for * flexible care subsidy, flexible care provided to a particular care recipient on a particular day is excluded if:
(a) the number of care recipients provided with flexible care by the approved provider during that day exceeds the number of * places included in the approved provider's allocation of places for flexible care subsidy; and
(b) the Secretary decides, in accordance with subsection (2), that the flexible care provided to that particular care recipient on that day is to be excluded.
(2) In deciding under paragraph (1)(b) which flexible care is to be excluded, the Secretary must:
(a) make the number of exclusions necessary to ensure that the number of * places for which * flexible care subsidy will be payable does not exceed the number of places included in the approved provider's allocation of places for flexible care subsidy; and
(b) exclude the flexible care in the reverse order in which the care recipients in question * entered the flexible care service for the provision of flexible care.