Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 10

Absence from part of a session

             (1)  For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service (other than an approved occasional care service) the service is taken to have provided that part of the session of care to the child.

Initial 42 days absence

             (2)  For the purposes of this Act, if:

                     (a)  a child is absent from all of one or more sessions of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service) on a day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day); and

                     (b)  the day does not fall:

                              (i)  before the day the service has started providing care for the child; or

                             (ii)  after the day the service has permanently ceased providing care for the child; and

                     (c)  one or more of the hours in the session of care would, if the session were taken to have been provided to the child, count towards the weekly limit of hours for which an individual or an approved child care service is eligible for child care benefit in respect of the care of the child; and

                     (d)  before the day, not more than 41 days have elapsed in the same financial year on which a session of care is taken to have been provided under this subsection to the child;

the service is taken to have provided the session of care to the child.

          (2A)  Without limiting subparagraph (2)(b)(ii), an approved child care service is taken to have permanently ceased providing care for a child in the circumstances specified in an instrument under subsection (2B).

          (2B)  The Minister may, by legislative instrument, specify circumstances for the purposes of subsection (2A).

          (2C)  If an approved child care service has permanently ceased providing care for a child (including because of subsection (2A)), then, for the purposes of subparagraph (2)(b)(ii), the service is taken to have done so on the day the child last physically attended a session of care provided by the service.

Additional absence days permitted

             (3)  For the purposes of this Act, if:

                     (a)  a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service); and

                     (b)  more than 42 days have elapsed in the same financial year on which a session of care is taken to have been provided under subsection (2) to the child; and

                     (c)  one of the following applies:

                              (i)  the absence is due to the illness of the child, the individual in whose care the child is, that individual's partner, or another individual with whom the child lives, and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;

                             (ii)  the absence is due to the child's attendance at a pre-school;

                            (iii)  the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil-free day;

                            (iv)  the absence occurs in circumstances specified in a determination under section 11 as permitted circumstances for the purpose of this subparagraph; and

                     (d)  one or more of the hours in the session of care would, if the session were taken to have been provided to the child, count towards the weekly limit of hours for which an individual or an approved child care service is eligible for child care benefit in respect of the care of the child;

the service is taken to have provided the session of care to the child.