Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 84A

Amount of the child care rebate--for an income year

                   If a determination of entitlement for child care rebate under section 65EA or 65EB, or subsection 65EC(1), of the Family Assistance Administration Act is in force in respect of an income year (the rebate year ) in respect of an individual for child care provided by one or more approved child care services to a child during the year, the amount of the rebate which the individual is entitled to be paid in respect of the child for the year is worked out as follows:

Method statement

Step 1.   Work out the total amount of the individual's approved child care fees for the child in each base week for the individual and the child in the rebate year.

Step 2.   Work out the total amount (if any) of the individual's entitlement to child care benefit for the care for the child in each base week for the individual and the child in the rebate year.

Step 3.   Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child in each base week for the individual and the child in the rebate year.

Step 4.   Work out the lesser of the following amounts (the child rebate ) for the child:

               (a)     the amount worked out using the formula:

             

              (b)     the child care rebate limit for the rebate year.

Step 5.   The result is the amount of the individual's child care rebate for the child for the rebate year.



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