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

    End of attention

    To complete the worksheet you will need to know your total fees for step 1 and your CCB entitlement for step 2.

    For most people, the 'total fees' amount will be the same as the 'total fee for eligible CCB hours' amount which is available from the FAO. You can access your total fee for eligible CCB hours and your CCB entitlement by:

    Other ways to get this information

    If you think that your total fee for eligible CCB hours amount does not reflect your total fees, you can calculate your total fees using your:

    • statements from your child care provider
    • child care receipts, or
    • cheque butts, credit card or bank statements.

    If your child care provider reduced your fees because your CCB was paid directly to them, you will need to add the 'CCB paid as reduced fees' to the amount you paid to arrive at 'total fees'.

    Your 'CCB paid as reduced fees' amount can be found on the:

    • FAO website Link by clicking on 'View 30% child care tax rebate details'
    • letter from the FAO advising you of your CCB entitlement for the 2004-05 income year. This letter will show the following information, for the periods you met all three eligibility requirements, under 'Information about Claiming the new 30% Child Care Tax Rebate on your 2006 Tax Return'.


    CCB paid as reduced fees

    CCB entitlement







    Your CCB entitlement will also be shown on your letter from the FAO.


    Belinda's taxable income for 2006 is $5,580 and she is not required to lodge an income tax return this year. Her spouse Jack's taxable income for 2006 is $65,000. They had two children, Sarah and Jessica, in approved child care during the period 1 July 2004 to 30 June 2005 at a cost of $1,400 for each child. Belinda received CCB of $920 per child which means that she is eligible to claim the child care rebate. Using the worksheet Belinda calculates her rebate for each child as follows:

    Total fees

    (a) $1,400

    CCB entitlement

    (b) $920

    (a) − (b)

    (c) $480

    (c) × 30%

    (d) $144

    Lesser of $4,000 or amount at (d)

    (e) $144

    Belinda's total rebate for both her children is $288. As Belinda is not required to lodge an income tax return, she can transfer her rebate of $288 to Jack to reduce the tax that he will have to pay.

    End of example
    Last modified: 13 Feb 2019QC 27839