Commonwealth Consolidated Acts

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

                   The amount of an individual's entitlement to child care benefit for the care of a child by one or more approved child care services in a base week for the individual and the child in a rebate year is:

                     (a)  for an individual in respect of whom a determination of entitlement is made under section 51B of the Family Assistance Administration Act in respect of one or more sessions of care provided during that week--so much of the amount in which the individual is determined to be entitled to be paid child care benefit by fee reduction for the rebate year as is attributable to that week; and

                     (b)  for an individual in respect of whom a determination is made under section 52E of the Family Assistance Administration Act for a past period--so much of the amount in which the individual is determined to be entitled to be paid child care benefit for the rebate year as is attributable to that week; and

                     (c)  for an individual in respect of whom a determination is made under subsection 51C(1) or 52G(1) of the Family Assistance Administration Act--a nil amount, to the extent that the determination relates to the session or sessions of care provided during that week.