• Calculating your child care tax rebate

    We will calculate your rebate entitlement for you using information received from the Family Assistance Office (FAO). If you would like to calculate the rebate for your own records use the worksheet.

    To calculate your rebate you will need to know your total fees and your child care benefit (CCB) entitlement.

    You can access your total fees and your CCB entitlement by:

    • going to the website www.familyassist.gov.au and by clicking on 'View 30% child care tax rebate details'
    • phoning the FAO on 13 61 50, or
    • phoning us on 13 28 61.

    Example

    Belinda's taxable income for 2007 was $5,580 and she is not required to lodge a tax return this year. Her spouse, Jack, had a taxable income for 2007 of $65,000. They had two children in approved child care during the period 1 July 2005 to 30 June 2006 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 30% child care tax 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 $4,096 or amount at (d)

    (e)

    $144

    Belinda's total rebate for both her children is $288.

    As Belinda is not required to lodge a tax return, she can transfer her rebate of $288 to Jack to reduce the tax that he will have to pay. Belinda does not need to include the amount of the rebate in the transfer advice we will calculate the rebate for her.

    You can use the worksheet below to calculate your rebate by working down the column for each child in approved care. If you had more than four children in approved care, continue the worksheet on another piece of paper.

    Worksheet: Calculating your 30% child care tax rebate

    Attention

    Warning:

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

    End of attention
     

    Child 1

    Child 2

    Child 3

    Child 4

    Total fees for each child

    (a)

    $

    $

    $

    $

    Your child care benefit (CCB) entitlement for each child

    (b)

    $

    $

    $

    $

    Take (b) away from (a).

    (c)

    $

    $

    $

    $

    The amounts at (c) are your out-of-pocket expenses.

    Multiply (c) by 30%.

    (d)

    $

    $

    $

    $

    The rebate for each child is limited to $4,096.

    Write here the amount at (d) or $4,096 whichever is lower.

    (e)

    $

    $

    $

    $

    Add all the amounts from (e).

    (f)

    $

    The amount at (f) is your rebate entitlement which you can transfer to your spouse. You do not need to include this amount in your transfer advice - we will calculate your rebate for you.

    Last modified: 28 Jun 2007QC 27908