Income Tax Assessment Act 1997

Pt 2-20 inserted by No 56 of 1997.

Div 61 inserted by No 56 of 1997.

Subdiv 61-IA repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.

Subdiv 61-IA inserted by No 160 of 2005.

S 61-475 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-475 formerly read:

SECTION 61-475 Meaning of approved child care  
61-475(1)
Approved child care , for a particular child, is care provided for the child by a child care service that is approved under section 195 of the A New Tax System (Family Assistance) (Administration) Act 1999 .

61-475(2)
Approved child care is also taken to have been provided by such a child care service for the child during a period of absence from care if section 10 or 10A of the A New Tax System (Family Assistance) Act 1999 applies to the period of absence.

Note:

If a child is absent from care during a period for which child care fees are incurred for the child, but neither of sections 10 or 10A of the A New Tax System (Family Assistance) Act 1999 apply to the period of absence, approved child care would not be taken to have been provided for the child. As a result, child care fees incurred for the child during the period would not count as approved child care fees for which the child care tax offset is payable (see sections 61-485 and 61-490).

S 61-475 inserted by No 160 of 2005.