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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv BA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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 BA inserted by No 50 of 2009, 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 2007. For transitional provisions, see note under s 57F(1A) .

S 84DA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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

SECTION 84DA Amount of the child care rebate - relating to child care benefit in substitution  
84DA
If a determination of entitlement for child care rebate under section 65ECA of the Family Assistance Administration Act is in force in respect of:

(a) a period (the entitlement period ); and

(b) an individual (the substitute individual ), and a deceased individual, for child care provided by one or more approved child care services to a child during that period;

the amount of the rebate which the substitute individual is entitled to be paid in respect of the child for that period is worked out as follows:

Method statement

Step 1.

Work out the rebate periods. The entitlement period will be the rebate period if it is entirely within an income year. However, if the entitlement period is spread over 2 income years, the part of the entitlement period in each of those years will be a rebate period .

Step 2.

Work out the total amount of the deceased individual ' s approved child care fees for the child in each base week for the deceased individual and the child in each rebate period.

Step 3.

Work out the amount (if any) of the substituted individual ' s entitlement to child care benefit by single payment/in substitution for the care for the child in each base week for the deceased individual and the child in each rebate period.

Step 4.

Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the deceased individual was eligible to receive for the child in each base week for the deceased individual and the child in each rebate period.

Step 5.

Work out, for each rebate period, the lesser of the following amounts for the child:

(a) the amount worked out using the formula:

 

50% × (Step 2 amount − Step 3 amount − Step 4 amount)

(b) the child care rebate limit for the income year that includes the rebate period.

Add the results if there are 2 rebate periods.

Step 6.

The result is the amount of the substitute individual ' s child care rebate for the child for the entitlement period.

S 84DA inserted by No 50 of 2009, 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 2007. For transitional provisions, see note under s 57F(1A) .