Family Assistance and Other Legislation Amendment (Child Care and Other Measures) Act 2011 (79 of 2011)

Schedule 2   Child care absences

A New Tax System (Family Assistance) Act 1999

2   After subsection 10(2)

Insert:

(2A) Without limiting subparagraph (2)(b)(ii), an approved child care service is taken to have permanently ceased providing care for a child in the circumstances specified in an instrument under subsection (2B).

(2B) The Minister may, by legislative instrument, specify circumstances for the purposes of subsection (2A).

(2C) If an approved child care service has permanently ceased providing care for a child (including because of subsection (2A)), then, for the purposes of subparagraph (2)(b)(ii), the service is taken to have done so on the day the child last physically attended a session of care provided by the service.