Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 49

When an individual is eligible for child care benefit
(1)
An individual is eligible for child care benefit for a period of care provided to a child by a registered carer if:

(a)
the child is an FTB child of the individual, or the individual's partner, during the period; and

(b)
the care is provided in Australia; and

(c)
the child is not an FTB child of the registered carer or of the partner of the carer; and

(d)
the individual, or the individual's partner, is liable to pay for the care and the care has been paid for; and

(e)
the individual, and the individual's partner, satisfy the work/training/study test at some time during the week, beginning on a Monday, in which the care is provided; and

(f)
when a claim by the individual for payment of child care benefit in respect of the period 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 individual has previously made a claim for payment of the child care benefit under that Part in respect of a period of care provided by the registered carer to the child—the child meets the immunisation requirements set out in section 6; and
(g)
the care starts at or after the commencement of this Act.

Secretary may determine that a 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 this section.

Section subject to Subdivision E

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

Subdivision E—Limitations on eligibility for child care benefit



[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]