A New Tax System (Family Assistance) Act 1999
An individual is eligible for CCS for a session of care provided by an approved child care service to a child if: (a) at the time the session of care is provided:
(i) the child is an FTB child, or a regular care child, of the individual or the individual ' s partner; and
(ii) the child is 13 or under and does not attend secondary school, or the requirements covered by subsection (2) are satisfied; and
(iii) the child meets the immunisation requirements in section 6 ; and
(b) the individual, or the individual ' s partner, has incurred a liability to pay for the session of care under a complying written arrangement; and (c) the session of care:
(iv) the individual, or the individual ' s partner, meets the residency requirements in section 85BB ; and
(i) is provided in Australia; and
(ii) is not provided as part of the compulsory education program in the State or Territory where the care is provided; and
(d) Division 5 does not prevent the individual being eligible for CCS for the session of care; and
(iii) is not provided in circumstances prescribed by the Minister ' s rules; and
Complying written arrangement is defined in subsection 200B(3) of the Family Assistance Administration Act.(e)
For the purposes of subparagraph (1)(a)(ii), the requirements covered by this subsection are that: (a) the child is a member of a class prescribed by the Minister ' s rules; and (b) the individual and the approved child care service satisfy any conditions prescribed by the Minister ' s rules in relation to the child. 85BA(2A)
To avoid doubt, circumstances prescribed by the Minister ' s rules for the purposes of subparagraph (1)(c)(iii) may include circumstances relating to an emergency or disaster.
Emergency or disaster is defined in subsection 205C(2) of the Family Assistance Administration Act.
A determination under paragraph (1)(e) is not a legislative instrument.