• 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?

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    Warning:

    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