Families, Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007 (113 of 2007)

Schedule 1   Amendments relating to child care benefit rate and child care tax rebate

Part 1   Amendments

A New Tax System (Family Assistance) Act 1999

5   At the end of Part 3

Add:

Division 5 - Eligibility for child care tax rebate

57F Eligibility for child care tax rebate

(1) An individual is eligible for child care tax 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) 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

(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: 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.

(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.

(3) The 50 hour limit is taken, for the purposes of paragraph (1)(c), to be applicable to the individual 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.