Family Assistance Legislation Amendment (Child Care) Act 2009 (50 of 2009)

Schedule 2   Child care rebate in substitution

Part 1   Amendments

A New Tax System (Family Assistance) Act 1999

1   After subsection 57F(1)

Insert:

Eligibility relating to child care benefit in substitution

(1A) An individual is eligible for child care rebate for a period in respect of a child if:

(a) care is provided by one or more approved child care services to the child during at least one week in the period (whether or not the week finished in that period); and

(b) the care is covered by:

(i) a determination under section 53D of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual; or

(ii) a determination under subsection 53E(1) of the Family Assistance Administration Act in relation to the individual and the death of another individual; and

(c) under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the deceased individual in the week:

(i) the 50 hour limit (see section 54);

(ii) the more than 50 hour limit (see section 55);

(iii) the 24 hour care limit under section 56.

Note: If one of the paragraph (c) limits applies, the paragraph (c) condition is satisfied, even if the deceased individual had not used child care for the child during the week up to the full extent of the limit.

Note 1: The heading to section 57F is altered by adding at the end " or a period ".

Note 2: The following heading to subsection 57F(1) is inserted "Eligibility relating to child care benefit by fee reduction or for past period".