Note: Changes were made to the Child Care Tax Rebate in the 2007-08 Budget. Previously the Child Care Tax Rebate was referred to as the 30% Child Care Tax Rebate.
The method of payment has changed. For child care costs incurred in the 2004-05 and 2005-06 financial years, the Child Care Tax Rebate is claimed through the Tax Office.
For child care costs incurred in the 2006-07 financial year and onwards, the Child Care Tax Rebate is a payment delivered through the Family Assistance Office.
For more information about the Child Care Tax Rebate payments from the Family Assistance Office (FAO) visit their website at www.familyassist.gov.au or phone 13 61 50.
The 30% child care tax rebate covers 30% of your out-of-pocket child care expenses for approved child care, with an indexed rebate per child per year.
Maximum 30% child care tax rebates are:
$4,096 for approved child care expenses incurred during the 2005-06 income year
$4,000 for approved child care expenses incurred during the 2004-05 income year.
Out-of-pocket expenses are the total fees you had to pay for child care expenses for approved care, less the amount of Child Care Benefit (CCB) you received.
The rebate is not a ‘cash in hand’ refund. It is a tax offset that reduces the tax calculated on your income when you lodge your income tax return.
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Note: Changes were made to the Child Care Tax Rebate in the 2007-08 Budget. Previously the Child Care Tax Rebate was referred to as the 30% Child Care Tax Rebate.
