What is the 30% child care tax rebate?

This tax rebate helps families with the cost of approved child care. The rebate is 30% of your out-of-pocket expenses for approved child care you had to pay in the previous year of income. This means that for the 2005-06 income year, you can claim for the out-of-pocket expenses you had to pay in the income year 2004-05.

Out-of-pocket expenses are your total fees for approved child care expenses less the child care benefit (CCB) to which you are entitled.

How does the 30% child care tax rebate work with CCB?



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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  • You can claim both the rebate and CCB.
  • You claim the 30% child care tax rebate from the Tax Office on your income tax return.
  • CCB must be claimed from the Family Assistance Office (FAO).
  • The amount you receive for the 30% child care tax rebate will not affect your CCB entitlement.
  • The FAO will provide your CCB information to the Tax Office.
Last modified: 24 Nov 2006QC 27839