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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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S 84AB repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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

SECTION 84AB Component of formula - approved child care fees  
General rule - approved child care fees for a base week for an individual and a child

84AB(1)
For the purposes of section   84AA, the amount of an individual ' s approved child care fees for a child in a base week for the individual and the child is the amount of fees for which:

(a) the individual; or

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

is liable for care provided by an approved child care service or services for the child during the week. For this purpose, disregard the weekly limit of hours applicable to the individual in the week.

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

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

(a) the base week is also a base week for the individual ' s partner and the child; or

(b) 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 (partner receiving child care rebate weekly).

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History

S 84AB(2) substituted by No 25 of 2011, s 3 and Sch 1 item 5, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA. S 84AB(2) formerly read:

84AB(2)
However, the individual ' s approved child care fees for the week do not include fees that the individual ' s partner is liable to pay if the base week is also a base week for the individual ' s partner and the child.

Disregard amounts passed on to reduce fees

84AB(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.

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History

S 84AB(3) amended by No 25 of 2011, s 3 and Sch 1 item 6, by inserting " or section 219EA " , applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 57EAA.

S 84AB 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 .