Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 (118 of 2007)
Schedule 3 Miscellaneous amendments
Part 1 Amendments
A New Tax System (Family Assistance) Act 1999
1 After subsection 18(1)
Insert:
(1A) A child is taken to be a school child for the purposes of the Act if the child has reached 6 years of age, unless an individual who is:
(a) conditionally eligible under section 42 for child care benefit by fee reduction for a session of care provided to the child; or
(b) eligible for child care benefit (by fee reduction or otherwise) for a session of care provided to the child;
notifies the Secretary in the manner required by the Secretary that the child does not satisfy the criterion in subsection (1).