Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 70

Rate of child care benefit for care provided by approved child care service

Care provided by approved child care service—individual eligible

(1)
Subject to section 71, an individual's rate of child care benefit for a session of care provided by an approved child care service is worked out using Schedule 2. Section 72 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.

Care provided by approved child care service—service eligible

(2)
If an approved child care service is eligible for child care benefit for a session of care it provides to a child, the rate of child care benefit for the session is worked out using section 71. Section 72 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.

Hourly rate may be applied to part of hour

(3)
To avoid doubt, an hourly rate of child care benefit may be applied to a part of an hour of a session of care. That part of the hour attracts the appropriate proportion of the amount for a full hour.



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