Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 17A

             (1)  An individual who has claimed child care benefit for care provided by an approved child care service during a week meets the activity requirements for a week if:

                     (a)  during the week, the individual has engaged in one or more of the following activities:

                              (i)  paid work (whether or not the individual performs the work as an employee);

                             (ii)  a training course undertaken for the purpose of improving his or her work skills and/or employment prospects;

                            (iii)  a course of education undertaken for the purpose of improving his or her work skills and/or employment prospects;

                            (iv)  any other activity that the Minister determines under subsection (2); and

                     (b)  the sum of the number of hours that the individual spends during the week doing those activities:

                              (i)  is at least 15; or

                             (ii)  if subparagraph (i) does not apply--is, when added to the sum of the number of hours that the individual spends during the immediately preceding week doing those activities, at least 30; or

                            (iii)  if neither subparagraph (i) nor (ii) applies--is, when added to the sum of the number of hours that the individual spends during the immediately following week doing those activities, at least 30.

             (2)  The Minister may, by legislative instrument, determine activities that count towards meeting the activity requirements under this section.

             (3)  A determination under subsection (2) may determine that specified kinds of leave are activities that count towards meeting the activity requirements under this section.

             (4)  If, in determining whether an individual has met the activity requirements for a week, hours that the individual spends during another week doing the activities mentioned in paragraph (1)(a) are counted, then no hours spent during that other week are to be counted in determining whether the individual has met the activity requirements for a third week.

             (5)  If:

                     (a)  an individual is in paid work; and

                     (b)  the individual is taking leave of a kind specified in a determination under subsection (2);

then, the individual is taken to have engaged in paid work for the number of hours that the individual would have spent doing the paid work if the individual did not take the leave.