Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)

Schedule 9   Child care

A New Tax System (Family Assistance) Act 1999

3   After subsection 10(2)

Insert:

(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.