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CHILD CARE PAYMENTS ACT 1997 No. 195 of 1997 - SECT 78 Qualification for child care rebate

CHILD CARE PAYMENTS ACT 1997 No. 195 of 1997 - SECT 78

Qualification for child care rebate (1) A person is qualified for child care rebate in respect of a * payment period if the conditions set out in subsection (2) are satisfied in relation to a * session of care for a child, or a number of sessions of care for a child, during the payment period.

(2) The conditions to be satisfied in relation to a * session of care are:

    (a) the child is a * dependent child of the person, or the person's partner, during the session; and

    (b) the care is provided in Australia by a * child care rebate service; and

    (c) the child is not a dependent child of a person who is, or of the partner of a person who is:

      (i) the operator of the service; or

      (ii) a member of a business partnership that operates the service; and

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

    (e) the person, and the person's partner (if any), * satisfy the work/training/study test at some time during the week of the * payment period in which the session occurs; and

    (f) none of the following provisions apply to make the person not qualified to receive child care rebate in respect of the session of care:

    (g) the person, or the person's partner, is an * inhabitant of Australia during the session; and

    (h) the session starts on or after the * payment commencement day.

    Note: See section 82 for treatment of a session of care when the child is absent from some or all of the session.

(3) In this section:

business partnership means a partnership between 2 or more persons carrying on a business of providing child care.