Commonwealth Consolidated Acts

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

 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 that is an approved occasional care service, the service is taken to have provided that part of the session of care to the child.

Absence from all of a session

             (2)  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 that is an approved occasional care service; and

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

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