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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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 A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 5, effective 24 June 2009. For transitional provisions, see note under definition of " child care rebate " in s 3(1) . The heading formerly read:

Subdivision A - Child care tax rebate for a quarter

Subdiv A inserted by No 53 of 2008, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008. For transitional provisions see note under s 57EA .

S 84AA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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

SECTION 84AA Amount of the child care rebate - for a quarter  
84AA
If the Secretary calculates, under subsection 65EAA(1) of the Family Assistance Administration Act, the amount of child care rebate applicable in respect of an individual and a child for a quarter in an income year, 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 the child in each base week for the individual and the child in the quarter.

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 each base week in the quarter.

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 in each base week for the individual and the child in the quarter.

Step 4.

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

(a) the amount worked out using the formula:

50% × (Step 1 amount − Step 2 amount − Step 3 amount)

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

Step 5.

The result is the amount of the individual ' s child care rebate for the child for the quarter.

S 84AA amended by No 25 of 2011, s 3 and Sch 1 item 4, by inserting " (whether paid weekly or quarterly " in method statement, step 4, para (b), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA .

S 84AA amended by No 50 of 2009, s 3 and Sch 5 item 1, by substituting " calculates, under subsection 65EAA(1) of the Family Assistance Administration Act, " for " must, under subsection 65EAA(1) of the Family Assistance Administration Act, calculate " , applicable in relation to the last quarter of the 2008-09 income year and of later income years.

S 84AA amended by No 50 of 2009, s 3 and Sch 1 item 21, by substituting " child care rebate " for " child care tax rebate " (wherever occurring), effective 24 June 2009.

S 84AA inserted by No 53 of 2008, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008. For transitional provisions see note under s 57EA .