Family Assistance Legislation Amendment (Cheaper Child Care) Act 2022 (66 of 2022)

Schedule 5   Child care discount for early childhood workforce

A New Tax System (Family Assistance) Act 1999

2   At the end of subclause 2(2) of Schedule 2

Add:

Note: A discount allowed under section 201BA of the Family Assistance Administration Act may not attract fringe benefits tax in some circumstances: see subsection 47(2) of the Fringe Benefits Tax Assessment Act 1986.