Document ID: chunk:federal_register_of_legislation:C2009C00384:clause:2_84aa
Version: federal_register_of_legislation:C2009C00384
Segment Type: clause
Provision Reference: sch 2 cl 84AA
Character Range: 32436–34097

84AA  Amount of the child care tax rebate—for a quarter

  If the Secretary must, under subsection 65EAA(1) of the Family Assistance Administration Act, calculate the amount of child care tax rebate applicable in respect of an individual and a child for a quarter in an income year, the amount is worked out as follows:

      Method statement
           Step 1. Work out the total amount of the individual's approved child care fees for the child in each base week for the individual and the child in the quarter.
           Step 2. Work out the total amount (if any) of so much of the fee reductions:

                (a) calculated under subsection 50Z(1) of the Family Assistance Administration Act; or
                (b) recalculated under subsection 50ZA(1) of that Act;

            in respect of the individual and the child as are attributable to each base week in the quarter.
           Step 3. Work out the total amount of Jobs Education and Training (JET) Child Care fee assistance (if any) that the individual is eligible to receive for the child in each base week for the individual and the child in the quarter.
           Step 4. Work out the lesser of the following amounts for the child:

                (a) the amount worked out using the formula:

                (b) the amount worked out by subtracting the total of the child care tax rebate (if any) applicable in respect of the individual and the child for each earlier quarter in the income year from the child care tax rebate limit for the income year.

           Step 5. The result is the amount of the individual's child care tax rebate for the child for the quarter.