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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv BA repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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S 84DB repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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

SECTION 84DB Component of formula - approved child care fees  
General rule - approved child care fees for a base week for the deceased individual and a child

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

(a) the deceased individual; or

(b) the deceased 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 there is any entitlement to child care benefit for that care.

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

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

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

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

the amount of the deceased 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 84DC(c) in respect of the deceased individual and the child.

Disregard amounts passed on to reduce fees

84DB(3)
For the purposes of this section, disregard any amount passed on to the deceased individual under section 219B or section 219EA of the Family Assistance Administration Act.

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History

S 84DB(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 84DB 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) .