Family Assistance Legislation Amendment (Cheaper Child Care) Act 2022 (66 of 2022)

Schedule 7   Additional absences in exceptional circumstances

A New Tax System (Family Assistance) Act 1999

2   At the end of section 10

Add:

(5) A child care service is taken to have provided a session of care to a child on a day in a financial year if:

(a) the service is not taken to have provided the session of care to the child on the day under subsection (2) or (3) only because the day is:

(i) before the day the child first attended a session of care provided by the service; or

(ii) after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and

(b) the Secretary is satisfied that exceptional circumstances exist in relation to:

(i) the child; or

(ii) the individual in whose care the child is; or

(iii) the partner of the individual in whose care the child is; or

(iv) an individual with whom the child lives; and

(c) the Secretary determines that the exceptional circumstances referred to in paragraph (b) apply in relation to the day.

(6) A determination under paragraph (5)(c) is not a legislative instrument.