Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 57E

Meaning of satisfying the work/disability test for individual without partner

             (1)  An individual who does not have a partner satisfies the work/disability test in relation to care provided by an approved child care service to a child if the individual is unable to care for the child because of work related commitments.

Meaning of satisfying the work/disability test for individual and partner where one of the individuals has work related commitments and the other is a disabled person

             (2)  An individual who has a partner and the partner satisfy the work/disability test in relation to care provided by an approved child care service to a child if:

                     (a)  one of the individuals is unable to care for the child because of work related commitments; and

                     (b)  the other individual is a disabled person.

Meaning of satisfying the work/disability test for individual and partner where both of the individuals have work related commitments

             (3)  An individual who has a partner and the partner satisfy the work/disability test in relation to care provided by an approved child care service if both of the individuals are unable to care for the child at the same time because of work related commitments.