A New Tax System (Family Assistance) Act 1999
Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 34, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:
PART 3 - ELIGIBILITY FOR FAMILY ASSISTANCE
Div 5 repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.
Div 5 (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 3, effective 24 June 2009. For transitional provisions, see note under definition of " child care rebate " in s 3(1) . The heading formerly read:
Division 5 - Eligibility for child care tax rebate
Div 5 inserted by No 113 of 2007, s 3 and Sch 1 item 5, effective 1 July 2007.
(Repealed by No 22 of 2017)
S 57F repealed by No 22 of 2017, s 3 and Sch 1 item 35, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
4A
heading. S 57F formerly read:
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.
SECTION 57F Eligibility for child care rebate
-
for an income year or a period
Eligibility relating to child care benefit by fee reduction or for past period
57F(1)
An individual is eligible for child care rebate for an income year in respect of a child if:
(a)
care is provided by one or more approved child care services to the child during at least one week in the year (whether or not the week finished in that year); and
(b)
one of the following determinations is made:
(i)
a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;
(ii)
a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;
(iii)
a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;
(iv)
a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; 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.
Note:
S 57F(1) amended by No 50 of 2009, s 3 and Sch 1 item 20, by substituting " child care rebate " for " child care tax rebate " , effective 24 June 2009.
S 57F(1) amended by No 53 of 2008, s 3 and Sch 1 item 1, by substituting para (b), applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. Para (b) formerly read:
(b) either:
(i) a determination is made under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care; or
(ii) a determination is made under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care; and
Eligibility relating to child care benefit in substitution
57F(1A)
An individual is eligible for child care rebate for a period in respect of a child if:
(a) care is provided by one or more approved child care services to the child during at least one week in the period (whether or not the week finished in that period); and
(b) the care is covered by:
(i) a determination under section 53D of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual; or
(ii) a determination under subsection 53E(1) of the Family Assistance Administration Act in relation to the individual and the death of another individual; and
(c) under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the deceased 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.
Note:
If one of the paragraph (c) limits applies, the paragraph (c) condition is satisfied, even if the deceased individual had not used child care for the child during the week up to the full extent of the limit.
S 57F(1A) inserted by No 50 of 2009, s 3 and Sch 2 item 1, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. No 50 of 2009, s 3 and Sch 2 items 21 and 22, contain the following transitional provisions:
21 Transitional - service ' s application day happens after the period for which child care rebate is applicable
21(1)
This item applies if:
(a) one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a rebate period (within the meaning of section 84DA of the Family Assistance Act); and
(b) the service ' s application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 ) has not happened before the last week that falls wholly or partly in that period.
21(2)
The Family Assistance Act has effect in relation to that care as if subsection 84DB(3) of that Act were as follows:
If fee reduction applies, count unreduced amount of fees
(3)
If fees for child care by an approved child care service have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which:
(a) the deceased individual; or
(b) the deceased individual ' s partner;is liable, is taken to be a reference to the fees for which the deceased individual, or the deceased individual ' s partner, would have been liable if they had not been so reduced.
22 Transitional - service ' s application day happens during the period for which child care rebate is applicable
22(1)
This item applies if:
(a) one or more sessions of care are provided by an approved child care service to a child during a week that falls wholly or partly in a rebate period (within the meaning of section 84DA of the Family Assistance Act); and
(b) the service ' s application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 ) happens during that period (other than during last week that falls wholly or partly in that period).
22(2)
The Family Assistance Act has effect in relation to any sessions of that care that were provided in a week falling before, or including, the service ' s application day as if subsection 84DB(3) of that Act were as follows:
If fee reduction applies, count unreduced amount of fees
(3)
If fees for child care by an approved child care service have been reduced under Division 1 of Part 8A of the Family Assistance Administration Act, then for the purposes of this section, a reference to the fees for which:
(a) the deceased individual; or
(b) the deceased individual ' s partner;is liable, is taken to be a reference to the fees for which the deceased individual, or the deceased individual ' s partner, would have been liable if they had not been so reduced.
Operation of condition in paragraph (1)(c) or (1A)(c)
57F(2)
If:
(a) a limit mentioned in paragraph (1)(c) or (1A)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual concerned 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 1:
For a limit in paragraph (1A)(c), the individual concerned is the deceased individual.
Note 2:
If the only limit applicable to the individual concerned in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) or (1A)(c) would not be satisfied.
S 57F(2) amended by No 50 of 2009, s 3 and Sch 2 items 2 and 3, by substituting para (a) and substituting the note, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A). Para (a) and the note formerly read:
(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 in the week; butNote:
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) would not be satisfied.
S 57F(2) substituted by No 53 of 2008, s 3 and Sch 5 item 1, effective 25 June 2008. S 57F(2) formerly read:
57F(2)
If a limit of only 24 hours is applicable to the individual for the week under subsection 53(3), the condition mentioned in paragraph (1)(c) is not satisfied for the week.
57F(3)
The 50 hour limit is taken, for the purposes of paragraph (1)(c) or (1A)(c), to be applicable to the individual concerned 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:
For the purposes of paragraph (1A)(c), the individual concerned is the deceased individual.
S 57F(3) amended by No 50 of 2009, s 3 and Sch 2 items 4 and 5, by substituting " or (1A)(c), to be applicable to the individual concerned " for " , to be applicable to the individual " and inserting the note at the end, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2007. For transitional provisions, see note under s 57F(1A).
S 57F inserted by No 113 of 2007, s 3 and Sch 1 item 5, effective 1 July 2007.
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