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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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S 84D repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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

SECTION 84D Component of formula - amount of the individual ' s entitlement to child care benefit  
84D
The amount of an individual ' s entitlement to child care benefit for the care of a child by one or more approved child care services in a base week for the individual and the child in a rebate year is:

(a) for an individual in respect of whom a determination of entitlement is made under section 51B of the Family Assistance Administration Act in respect of one or more sessions of care provided during that week - so much of the amount in which the individual is determined to be entitled to be paid child care benefit by fee reduction for the rebate year as is attributable to that week; and

(b) for an individual in respect of whom a determination is made under section 52E of the Family Assistance Administration Act for a past period - so much of the amount in which the individual is determined to be entitled to be paid child care benefit for the rebate year as is attributable to that week; and

(c) for an individual in respect of whom a determination is made under subsection 51C(1) or 52G(1) of the Family Assistance Administration Act - a nil amount, to the extent that the determination relates to the session or sessions of care provided during that week.

S 84D amended by No 53 of 2008, s 3 and Sch 1 item 6, by inserting para (c) at the end, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.

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