Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 12

                   For the purposes of Subdivision C of Division 4 of Part 3, and of the application of Subdivision D of Division 4 of Part 4 in relation to that Subdivision, if a child is absent from all or part of a period of care that would otherwise have been provided to the child by a registered carer, the carer is taken to have provided care to the child during the period of absence.