A New Tax System (Family Assistance) Act 1999
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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Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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Subdiv C repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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 C title inserted by No 53 of 2008, s 3 and Sch 2 item 10, 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S 84F repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018.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 84F formerly read:
S 84F amended by No 47 of 2016, s 3 and Sch 5 item 6, by repealing para (a) to (e), effective 6 May 2016. Para (a) to (e) formerly read:
S 84F amended by No 66 of 2014, s 3 and Sch 1 item 1, by substituting
"
, 30 June 2014, 30 June 2015, 30 June 2016 and 30 June 2017
"
for
"
and 30 June 2014
"
in para (ea), effective 1 July 2014. S 84F renumbered from s 84F(1) by No 96 of 2011, s 3 and Sch 1 items 1 and 2, by omitting
"
(1)
"
before
"
For the purposes of sections
"
and inserting para (d) to (f), effective 15 September 2011. S 84F(1) amended by No 25 of 2011, s 3 and Sch 1 item 8, by inserting
"
84AAA,
"
, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s
57EAA
. S 84F(1) amended by No 50 of 2009, s 3 and Sch 2 item 10, by substituting
"
, 84A and 84DA
"
for
"
and 84A
"
, 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 84F(1) amended by No 50 of 2009, s 3 and Sch 1 item 7, by substituting
"
child care rebate limit
"
for
"
child care tax rebate limit
"
, effective 24 June 2009. For transitional provisions, see note under definition of
"
child care rebate
"
in s
3(1)
. S 84F(1) amended by No 53 of 2008, s 3 and Sch 2 item 12, by substituting
"
For the purposes of sections
84AA and 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 84F(1) amended by No 53 of 2008, s 3 and Sch 2 item 2, by inserting para (c), effective 1 July 2008. S 84F(2) repealed by No 96 of 2011, s 3 and Sch 1 item 3, effective 15 September 2011. S 84F(2) formerly read:
S 84F(2) amended by No 53 of 2008, s 3 and Sch 2 item 3, by substituting
"
1 July 2009
"
for
"
1 July 2008
"
, effective 1 July 2008.
SECTION 84F
SECTION 84F Component of each formula
-
child care rebate limit
84F
For the purposes of sections
84AAA, 84AA, 84A and 84DA, the
child care rebate limit
is:
(a)
-
(e)
(Repealed by No 47 of 2016)
(ea)
for each of the income years ending on 30 June 2012, 30 June 2013, 30 June 2014, 30 June 2015, 30 June 2016 and 30 June 2017
-
$7,500; and
(f)
for a later income year
-
the indexed amount substituted under Schedule 4 on 1 July of that later income year for the child care rebate limit for the previous income year.
(a)
for the income year ending on 30 June 2007
-
$4,211; and
(b)
for the income year ending on 30 June 2008
-
$4,354; and
(c)
for the income year ending on 30
June 2009
-
$7,500; and
(d)
for the income year ending on 30 June 2010
-
$7,778; and
(e)
for the income year ending on 30 June 2011
-
$7,941; and
84F(2)
(Repealed by No 96 of 2011)
84F(2)
The limit is indexed annually under Schedule 4 from 1 July 2009 onwards.
S 84F inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.
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