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Subdiv 61-IA repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.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S 61-490 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-490 formerly read:

SECTION 61-490 Component of formula - approved child care fees  
General rule - approved child care fees for a child care base week for you and a child

61-490(1)
The amount of your approved child care fees for a child for a *child care base week for you and the child is the amount of fees for *approved child care for the child during the week that are incurred by:

(a) you; or

(b) your partner, within the meaning of the A New Tax System (Family Assistance) Act 1999 , during the week.

Subject to subsection (2), it does not matter whether you are *entitled to child care benefit for all of that care.

Special rule if the week is also a child care base week for your partner and the child

61-490(2)
If the *child care base week is also a child care base week for your partner and the child, your approved child care fees for the week do not include any fees incurred by your partner for *approved child care, for the child in the week, for which you are not *entitled to child care benefit.

If fee reduction applies, count unreduced amount of fees

61-490(3)
If fees for *approved child care have been reduced under section 219A of the A New Tax System (Family Assistance) (Administration) Act 1999 , then for this section, a reference to the fees incurred for the care is taken to be a reference to the fees that would have been incurred for the care if they had not been so reduced.

S 61-490 inserted by No 160 of 2005.