(1)

An individual is eligible for child care benefit in respect of a session of care provided to a child by an approved child care service if:

(a)

the child is an FTB child of the individual, or of the individual's partner, during the session; and

(b)

the care is provided in Australia; and

(c)

the individual, or the individual's partner, has incurred a liability to pay for the session (whether or not the liability has been discharged); and

(d)

when a claim by the individual for payment of child care benefit in respect of the session is determined in accordance with Part 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 :

(i)

the individual, or the individual's partner, is an Australian resident or is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that course; and

(ii)

where the child is aged under 7 at that time and the session is not a school holiday session—the child meets the immunisation requirements set out in section 6; and

(e)

the session starts on or after the commencement of this Act; and

(f)

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

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).

Exceptions

(3)

This section is subject to section 44 and Subdivision E (which limit eligibility).