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A NEW TAX SYSTEM (FAMILY ASSISTANCE) ACT 1999 - SECT 85BA

Eligibility for CCS

  (1)   An individual is eligible for CCS for a session of care provided by an approved child care service to a child if:

  (a)   at the time the session of care is provided:

  (i)   the child is an FTB child, or a regular care child, of the individual or the individual's partner; and

  (ii)   the child is 13 or under and does not attend secondary school, or the requirements covered by subsection   (2) are satisfied; and

  (iii)   the child meets the immunisation requirements in section   6; and

  (iv)   the individual, or the individual's partner, meets the residency requirements in section   85BB; and

  (b)   the individual, or the individual's partner, has incurred a liability to pay for the session of care under a complying written arrangement; and

  (c)   the session of care:

  (i)   is provided in Australia; and

  (ii)   is not provided as part of the compulsory education program in the State or Territory where the care is provided; and

  (iii)   is not provided in circumstances prescribed by the Minister's rules; and

  (d)   Division   5 does not prevent the individual being eligible for CCS for the session of care; and

  (e)   if the session of care is provided by an approved child care service of a kind prescribed by the Minister's rules--the Secretary determines that the requirements prescribed by the Minister's rules in relation to that kind of service are met.

Note:   Complying written arrangement is defined in subsection   200B(3) of the Family Assistance Administration Act.

  (2)   For the purposes of subparagraph   (1)(a)(ii), the requirements covered by this subsection are that:

  (a)   the child is a member of a class prescribed by the Minister's rules; and

  (b)   the individual and the approved child care service satisfy any conditions prescribed by the Minister's rules in relation to the child.

  (2A)   To avoid doubt, circumstances prescribed by the Minister's rules for the purposes of subparagraph   (1)(c)(iii) may include circumstances relating to an emergency or disaster.

Note:   Emergency or disaster is defined in subsection   205C(2) of the Family Assistance Administration Act.

  (3)   A determination under paragraph   (1)(e) is not a legislative instrument.



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