Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 (118 of 2007)

Schedule 3   Miscellaneous amendments

Part 1   Amendments

A New Tax System (Family Assistance) Act 1999

1   After subsection 18(1)

Insert:

(1A) A child is taken to be a school child for the purposes of the Act if the child has reached 6 years of age, unless an individual who is:

(a) conditionally eligible under section 42 for child care benefit by fee reduction for a session of care provided to the child; or

(b) eligible for child care benefit (by fee reduction or otherwise) for a session of care provided to the child;

notifies the Secretary in the manner required by the Secretary that the child does not satisfy the criterion in subsection (1).