A New Tax System (Family Assistance) Act 1999

PART 2 - INTERPRETATION  

Division 3 - Various interpretative provisions  

SECTION 10   When a session of care is provided  


Basic rule about when a session of care is provided

10(1)    
For the purposes of this Act and the Family Assistance Administration Act, a child care service provides a session of care to a child if:

(a)    the child is enrolled for care by the service and the child attends the session of care or any part of it; or

(b)    

if the child does not attend any part of the session of care - the service is taken to have provided the session of care to the child under subsection (2) , (3) or (5) .
Note:

Enrolled is defined in section 200B of the Family Assistance Administration Act.



Allowable absences

10(2)    


A child care service is taken to have provided a session of care to a child on a day in a financial year if:

(a)    

had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2 ; and

(b)    

the day is:

(i) a day on which the child is enrolled for care by the service; and

(ii) after the day the child first attended a session of care provided by the service; and

(iii) not after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and

(iv) not a day prescribed by the Minister ' s rules; and

(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.
Note:

Ceases to be enrolled is defined in section 200B of the Family Assistance Administration Act.


10(2AA)    


For the purposes of subparagraph (2)(c)(ii) , the conditions are that:

(a)    any conditions prescribed by the Minister ' s rules for the prescribed event or circumstance are met; and

(b)    if the Minister ' s rules prescribe a number of days for the event or circumstance for all or part of the financial year - there have been no more than that number of days, in the financial year or the part of the financial year, on which an approved child care service is taken to have provided a session of care to the child under subsection (2) as a result of subparagraph ( (2)(c)(ii) in relation to that event or circumstance.


10(2A)    


The Minister ' s rules may prescribe circumstances in which subparagraph (2)(b)(ii) or (ii) does not apply.

More than the number of allowable absences

10(3)    


A child care service is taken to have provided a session of care to a child on a day in a financial year if:

(a)    

the service is not taken to have provided the session of care to the child on the day under subsection (2) ; and

(b)    had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2 ; and

(c)    

the day is:

(i) a day on which the child is enrolled for care by the service; and

(ii) after the day the child first attended a session of care provided by the service; and

(iii) not after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and

(iv) not a day prescribed by the Minister ' s rules; and

(d)    the absence is for a reason specified in subsection (4) ; and

(e)    if the absence is for an illness referred to in paragraph (4)(a) or (b) - the service has been given a certificate that was issued by a medical practitioner in relation to the illness.

Note:

Ceases to be enrolled is defined in section 200B of the Family Assistance Administration Act.


10(3A)    


The Minister ' s rules may prescribe circumstances in which subparagraph (3)(c)(ii) or (iii) or paragraph (3)(e) does not apply.

10(4)    
For the purposes of paragraph (3)(d) , the reasons are the following:

(a)    the child is ill;

(b)    any of the following persons is ill:


(i) the individual in whose care the child is;

(ii) the partner of the individual in whose care the child is;

(iii) an individual with whom the child lives;

(c)    

the child is attending preschool;

(d)    alternative care arrangements have been made for the child on a pupil-free day;

(e)    a reason prescribed by the Minister ' s rules.

10(5)    


A child care service is taken to have provided a session of care to a child on a day in a financial year if:

(a)    the service is not taken to have provided the session of care to the child on the day under subsection (2) or (3) only because the day is:


(i) before the day the child first attended a session of care provided by the service; or

(ii) after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and

(b)    the Secretary is satisfied that exceptional circumstances exist in relation to:


(i) the child; or

(ii) the individual in whose care the child is; or

(iii) the partner of the individual in whose care the child is; or

(iv) an individual with whom the child lives; and

(c)    the Secretary determines that the exceptional circumstances referred to in paragraph (b) apply in relation to the day.


10(6)    


A determination under paragraph (5)(c) is not a legislative instrument.

 

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