A New Tax System (Family Assistance) Act 1999

Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 4 - RATE OF FAMILY ASSISTANCE

Div 4A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

Div 4A (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 4, effective 24 June 2009. For transitional provisions, see note under definition of " child care rebate " in s 3(1) . The heading formerly read:

Division 4A - Child care tax rebate

Div 4A inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.

Subdiv B repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

Subdiv B (heading) substituted by No 50 of 2009, s 3 and Sch 1 item 6, effective 24 June 2009. For transitional provisions, see note under definition of " child care rebate " in s 3(1) . The heading formerly read:

Subdivision B - Child care tax rebate for an income year

Subdiv B heading inserted by No 53 of 2008, s 3 and Sch 2 item 7, applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008. For transitional provisions see note under s 57EA .

S 84A repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 84A formerly read:

SECTION 84A Amount of the child care rebate - for an income year  
84A
If a determination of entitlement for child care rebate under section 65EA or 65EB, or subsection 65EC(1), of the Family Assistance Administration Act is in force in respect of an income year (the rebate year ) in respect of an individual for child care provided by one or more approved child care services to a child during the year, the amount of the rebate which the individual is entitled to be paid in respect of the child for the year is worked out as follows: Method statement

Step 1.

Work out the total amount of the individual ' s approved child care fees for the child in each base week for the individual and the child in the rebate year.

Step 2.

Work out the total amount (if any) of the individual ' s entitlement to child care benefit for the care for the child in each base week for the individual and the child in the rebate year.

Step 3.

Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child in each base week for the individual and the child in the rebate year.

Step 4.

Work out the lesser of the following amounts (the child rebate ) for the child:

(a) the amount worked out using the formula:

 

50% x (Step 1 amount − Step 2 amount − Step 3 amount)

(b) the child care rebate limit for the rebate year.

Step 5.

The result is the amount of the individual ' s child care rebate for the child for the rebate year.

S 84A amended by No 50 of 2009, s 3 and Sch 1 item 22, by substituting " child care rebate " for " child care tax rebate " (wherever occurring), effective 24 June 2009.

S 84A amended by No 53 of 2008, s 3 and Sch 2 item 1, by substituting " 50% " for " 30% " , applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008.

S 84A amended by No 53 of 2008, s 3 and Sch 5 item 3, by inserting " , or subsection 65EC(1), " after " or 65EB " , applicable in relation to care provided by an approved child care service to a child on or after 25 June 2008.

S 84A amended by No 53 of 2008, s 3 and Sch 1 item 3, by inserting " (if any) " after " total amount " in step 2 of the method statement, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008.

S 84A inserted by No 113 of 2007, s 3 and Sch 1 item 6, effective 1 July 2007.