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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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 B (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 6, effective 24 June 2009. For transitional provisions, see note under definition of " child care rebate " in s 3(1) . The heading formerly read:

Subdivision B - Child care tax rebate for an income year

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S 84B repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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

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

84B(1)
For the purposes of section   84A, 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. Subject to subsection (2), it does not matter whether the individual is entitled to child care benefit for that care.

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History

S 84B(1) amended by No 53 of 2008, s 3 and Sch 2 item 8, by substituting " For the purposes of section   84A, the " for " The " , 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 84B(1) amended by No 53 of 2008, s 3 and Sch 1 item 4, by omitting " all of " after " child care benefit " , applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.

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

84B(2)
However, if the base week is also:

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

(b) a base week, for the purposes of section 84DA, for the individual ' s partner and the child;

the amount of the individual ' s approved child care fees for the child in the base week is the amount of fees payable for care provided during the week that is covered by a determination mentioned in paragraph 84C(c) in respect of the individual and the child.

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History

S 84B(2) substituted by No 50 of 2009, s 3 and Sch 2 item 6, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A). S 84B(2) formerly read:

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

84B(2)
If the base week is also a base week for the individual ' s partner and the child, the individual ' s approved child care fees for the week do not include any fees that the individual ' s partner was liable to pay for care by an approved child care service or services for the child in the week for which the individual is not entitled to child care benefit.

Disregard amounts passed on to reduce fees

84B(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 84B(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 84B(3) substituted by No 53 of 2008, s 3 and Sch 5 item 4, applicable in relation to a session or sessions of care provided by an approved child care service to a child during a week falling wholly after the service ' s application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 ). S 84B(3) formerly read:

If fee reduction applies, count unreduced amount of fees

84B(3)
If fees for child care by an approved child care service have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which the individual, or the individual ' s partner, is liable is taken to be a reference to the fees for which the individual, or the individual ' s partner, would have been liable for the care if they had not been so reduced.

S 84B inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.