Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 72

Weekly limit on benefit for care provided by approved child care service
(1)
The total amount of child care benefit for care provided by an approved child care service to a child in a week is not to exceed the total of:

(a)
the amount charged by the service for sessions of care provided to the child in that week for which an individual is eligible for child care benefit; and

(b)
if the service is eligible for child care benefit for a session of care provided to the child in that week—the amount that would have been charged by the service for sessions of care provided to the child in that week if the service had not been eligible for that child care benefit.

(2)
For the purposes of subsection (1), a week begins on a Monday.

Subdivision B—Care provided by registered carer



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