A New Tax System (Family Assistance) Act 1999

PART 4A - CHILD CARE SUBSIDY  

Division 2 - Eligibility for child care subsidy  

SECTION 85BA   Eligibility for CCS  

85BA(1)    
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

(iv) the individual, or the individual ' s partner, meets the residency requirements in section 85BB ; 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:


(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

(iii) is not provided in circumstances prescribed by the Minister ' s rules; and

(d)    Division 5 does not prevent the individual being eligible for CCS for the session of care; and

Note:

Complying written arrangement is defined in subsection 200B(3) of the Family Assistance Administration Act.

(e)    

if the session of care is provided by an approved child care service of a kind prescribed by the Minister ' s rules - the Secretary determines that the requirements prescribed by the Minister ' s rules in relation to that kind of service are met.

85BA(2)    
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.
Note:

Emergency or disaster is defined in subsection 205C(2) of the Family Assistance Administration Act.


85BA(3)    


A determination under paragraph (1)(e) is not a legislative instrument.

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