Commonwealth Consolidated Acts

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

Eligibility relating to child care benefit by fee reduction or for past period

             (1)  An individual is eligible for child care rebate for an income year in respect of a child if:

                     (a)  care is provided by one or more approved child care services to the child during at least one week in the year (whether or not the week finished in that year); and

                     (b)  one of the following determinations is made:

                              (i)  a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;

                             (ii)  a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;

                            (iii)  a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;

                            (iv)  a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; and

                     (c)  under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the individual in the week:

                              (i)  the 50 hour limit (see section 54);

                             (ii)  the more than 50 hour limit (see section 55);

                            (iii)  the 24 hour care limit under section 56.

Note:          If one of the paragraph (c) limits applies, the individual satisfies the paragraph (c) condition, even if the individual has not used child care for the child during the week up to the full extent of the limit.

Eligibility relating to child care benefit in substitution

          (1A)  An individual is eligible for child care rebate for a period in respect of a child if:

                     (a)  care is provided by one or more approved child care services to the child during at least one week in the period (whether or not the week finished in that period); and

                     (b)  the care is covered by:

                              (i)  a determination under section 53D of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual; or

                             (ii)  a determination under subsection 53E(1) of the Family Assistance Administration Act in relation to the individual and the death of another individual; and

                     (c)  under Subdivision G of Division 4, one or more of the following is the weekly limit of hours applicable to the deceased individual in the week:

                              (i)  the 50 hour limit (see section 54);

                             (ii)  the more than 50 hour limit (see section 55);

                            (iii)  the 24 hour care limit under section 56.

Note:          If one of the paragraph (c) limits applies, the paragraph (c) condition is satisfied, even if the deceased individual had not used child care for the child during the week up to the full extent of the limit.

Operation of condition in paragraph (1)(c) or (1A)(c)

             (2)  If:

                     (a)  a limit mentioned in paragraph (1)(c) or (1A)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual concerned in the week; but

                     (b)  the circumstances in which such a limit applies were applicable to the individual in that week;

then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.

Note 1:       For a limit in paragraph (1A)(c), the individual concerned is the deceased individual.

Note 2:       If the only limit applicable to the individual concerned in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) or (1A)(c) would not be satisfied.

             (3)  The 50 hour limit is taken, for the purposes of paragraph (1)(c) or (1A)(c), to be applicable to the individual concerned in the week if it would have been applicable to the individual in the week but for the fact that the individual failed to meet the requirements of paragraph 17A(1)(b) in relation to the week.

Note:          For the purposes of paragraph (1A)(c), the individual concerned is the deceased individual.