Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 41

When an individual is conditionally eligible for child care benefit by instalment to an approved child care service
(1)
An individual is conditionally eligible for child care benefit by instalment to an approved child care service if:

(a)
the individual, or the individual's partner, has an FTB child; and

(b)
the individual, or the individual's partner, is:

(i)
an Australian resident; or
(ii)
undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study; and
(c)
the service is not providing a session of care to the child for which the service is eligible for child care benefit under section 45; and

(d)
a determination is not in force under Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 that the service is conditionally eligible for child care benefit by instalment in respect of the child.

Secretary may determine that child is an FTB child

(2)
The Secretary may determine that, because of special circumstances, a child who is not an FTB child of an individual is taken to be an FTB child of the individual for the purposes of paragraph (1)(a).

Section subject to Subdivision E

(3)
This section is subject to Subdivision E (which deals with limits on eligibility).



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