Commonwealth Consolidated Acts

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

Eligibility of individual

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

  (a)   the individual is eligible for CCS for the session of care; and

  (b)   either of the following is in effect in relation to the child for the week in which the session of care is provided:

  (i)   a certificate given by the approved provider of the service under section   85CB;

  (ii)   a determination made by the Secretary under section   85CE; and

  (c)   Division   5 does not prevent the individual being eligible for ACCS (child wellbeing) for the session of care.

Eligibility of approved provider

  (2)   The approved provider of an approved child care service is eligible for ACCS for a session of care provided by the service to a child if:

  (a)   either of the following is in effect in relation to the child for the week in which the session of care is provided:

  (i)   a certificate given by the provider under section   85CB;

  (ii)   a determination made by the Secretary under section   85CE; and

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

  (i)   the provider is not able to identify an individual who is eligible for CCS for the session of care; or

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

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

  (i)   the child is 13 or under and does not attend secondary school, or the requirements covered by subsection   (3) are satisfied; and

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

  (c)   the session:

  (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 Minister's rules made for the purposes of subparagraph   85BA(1)(c)(iii); and

  (d)   Division   5 does not prevent the provider being eligible for ACCS (child wellbeing) for the session of care.

  (3)   For the purposes of subparagraph   (2)(ba)(i), 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 approved child care service satisfies any conditions prescribed by the Minister's rules in relation to the child.

Child at risk of serious abuse or neglect

  (4)   The Minister's rules may prescribe circumstances in which a child is or is not taken to be at risk of serious abuse or neglect.