A New Tax System (Family Assistance) Act 1999

Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 4 - RATE OF FAMILY ASSISTANCE

Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

Div 4A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 4, effective 24 June 2009. For transitional provisions, see note under definition of " child care rebate " in s 3(1) . The heading formerly read:

Division 4A - Child care tax rebate

Div 4A inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.

Subdiv AA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

Subdiv AA inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA .

S 84AAA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84AAA formerly read:

SECTION 84AAA Amount of the child care rebate - for a week  
84AAA
If the Secretary calculates, under section 65EAAA of the Family Assistance Administration Act, the amount of child care rebate applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week, the amount is worked out as follows: Method statement

Step 1.

Work out the total amount of the individual ' s approved child care fees for care provided for the child by the approved child care service in the week.

Step 2.

Work out the total amount (if any) of so much of the fee reductions:

(a) calculated under subsection 50Z(1) of the Family Assistance Administration Act; or

(b) recalculated under subsection 50ZA(1) of that Act;

in respect of the individual and the child as are attributable to the care provided for the child by the approved child care service in the week.

Step 3.

Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child that is attributable to the care provided for the child by the approved child care service in the week.

Step 4.

Work out the lesser of the following amounts for the child:

(a) the amount worked out using the formula:

(b) the amount worked out by subtracting from the child care rebate limit for the income year in which the week began, the total of the child care rebate (if any) applicable in respect of the individual and the child for each earlier week that falls wholly in that income year (whether paid weekly or quarterly).

Step 5.

The amount of child care rebate applicable in respect of the individual and the child for care provided for the child by the approved child care service in the week is:

(a) the step 4 amount reduced by the reduction percentage; or

(b) if the Secretary determines under section 84AAD that the step 4 amount is not to be reduced - the step 4 amount.

S 84AAA inserted by No 25 of 2011, s 3 and Sch 1 item 3, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA .