Tax Laws Amendment (2005 Measures No. 6) Act 2006 (13 of 2006)
Schedule 3 Child care tax offset
Income Tax Assessment Act 1997
2 At the end of section 61-470
Add:
(4) The 50 hour limit is taken, for the purposes of paragraph (2)(c), to apply to your entitlement for child care benefit for the week if it would have applied but for the fact that you failed to meet the requirements of paragraph 17A(1)(b) of the A New Tax System (Family Assistance) Act 1999 in relation to the week.
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