Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 69

             (1)  Subdivisions B, C and CA deal with the rate of fee reductions and child care benefit applicable if care is provided by an approved child care service.

             (2)  Subdivision B sets out the circumstances in which the rate of fee reductions and child care benefit for care provided by an approved child care service are calculated using Schedule 2 and when they are calculated under Subdivision C or CA.

             (3)  Subdivision C deals with the rate applicable in respect of a session of care provided by an approved child care service to a child if:

                     (a)  the service gives a certificate under section 76; or

                     (b)  the Secretary makes a determination under subsection 81(2), (3) or (4).

             (4)  Subdivision C applies if:

                     (a)  a determination of conditional eligibility is in force in respect of an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction; or

                     (b)  an approved child care service is eligible under section 47 for child care benefit by fee reduction for care provided by the service to the child.

          (4A)  Subdivision CA deals with the rate of fee reduction, and child care benefit by fee reduction, applicable in respect of a session of care provided by an approved child care service to a child if:

                     (a)  a determination of conditional eligibility is in force in respect of an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and

                     (b)  a determination is in force under subsection 50T(1) of the Family Assistance Administration Act with the effect that the individual is eligible for the special grandparent rate for the child.

             (5)  Subdivision D deals with the rate of child care benefit applicable to an individual who is eligible under section 45 for child care benefit for a past period for care provided by a registered carer.