Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008 (53 of 2008)

Schedule 2   Election commitments

Part 2   Paying child care tax rebate quarterly

Division 1   Amendments

A New Tax System (Family Assistance) Act 1999

6   Before section 57F

Insert:

57EA Eligibility for child care tax rebate - for a quarter

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

(a) a determination is in force:

(i) under section 50F of the Family Assistance Administration Act; and

(ii) during at least one week that falls wholly or partly in the quarter;

to the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and

(b) one or more sessions of care are provided by one or more approved child care services to the child during the week; and

(c) under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the 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; and

(d) the Secretary has calculated an amount of fee reduction under subsection 50Z(1) of the Family Assistance Administration Act in respect of the individual and the child for at least one of those sessions of care provided in the week; and

(e) the amount referred to in paragraph (d) is:

(i) an amount greater than a nil amount; or

(ii) a nil amount because the CCB % applicable to the individual is zero %.

Note 1: If one of the paragraph (c) limits applies, the individual satisfies the paragraph (c) condition, even if the individual has not used child care for the child during the week up to the full extent of the limit.

Note 2: For the purposes of paragraph (d), it does not matter if the amount is later recalculated under subsection 50ZA(1) of the Family Assistance Administration Act.

(2) If:

(a) a limit mentioned in paragraph (1)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual and the child in the week; but

(b) the circumstances in which such a limit applies were applicable to the individual in that week;

then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.

Note: If the only limit applicable to the individual in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) will not be satisfied.

(3) The 50 hour limit is taken, for the purposes of paragraph (1)(c), to be applicable to the individual in the week if it would have been applicable to the individual in the week but for the fact that the individual failed to meet the requirements of paragraph 17A(1)(b) in relation to the week.

Note: The heading to section 57F is altered by adding at the end " - for an income year ".