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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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S 84C repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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

SECTION 84C Component of formula - base week  
84C
For the purposes of section   84A, a week is a base week for an individual for a child in a rebate year if:

(a) all or part of the week falls within the rebate year; and

(b) care is provided by one or more approved child care services to the child during the week; and

(c) one of the following determinations is made:

(i) a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;

(ii) a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;

(iii) a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;

(iv) a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; and

(d) paragraph 57F(1)(c) (as affected by subsections 57F(2) and (3)) is satisfied for the week.

S 84C amended by No 53 of 2008, s 3 and Sch 2 item 9, by substituting " For the purposes of section   84A, a week " for " A week " , 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 84C amended by No 53 of 2008, s 3 and Sch 1 item 5, by substituting para (c), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Para (c) formerly read:

(c) either:

(i) a determination is made under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care; or

(ii) a determination is made under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care; and

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