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What is the 30% child care tax rebate?

Last updated 12 February 2019

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?

  • 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 OfficeExternal Link (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.

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