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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv AA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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S 84AAB repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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 84AAB formerly read:

SECTION 84AAB Component of formula - approved child care fees  
General rule - approved child care fees for care provided for a child in a week

84AAB(1)
For the purposes of section 84AAA, the amount of an individual ' s approved child care fees for care provided for a child by an approved child care service in a week is the amount of fees for which:

(a) the individual; or

(b) the individual ' s partner during the week;

is liable for the care. For this purpose, disregard the weekly limit of hours applicable to the individual in the week.

Special rule if the week is also a week for the individual ' s partner for the child

84AAB(2)
However, the individual ' s approved child care fees for care provided for the child in the week do not include fees that the individual ' s partner is liable to pay if:

(a) paragraphs 57EAA(1)(b) to (e) (as affected by subsections 57EAA(2) and (3)) are satisfied for the partner and the child for the week; or

(b) the week is a base week for the individual ' s partner and the child under section 84AC (partner receiving child care rebate quarterly).

Disregard amounts passed on to reduce fees

57EAA(3)
For the purposes of this section, disregard any amount passed on to the individual under section 219B or section 219EA of the Family Assistance Administration Act for the care.

S 84AAB 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 .