Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)

Schedule 9   Child care

A New Tax System (Family Assistance) Act 1999

2   Paragraph 10(2)(c)

Repeal the paragraph, substitute:

(c) either:

(i) there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection as a result of this subparagraph; or

(ii) if the Minister's rules prescribe a particular event or circumstance - the conditions referred to in subsection (2AA) are met.