Document ID: chunk:federal_register_of_legislation:C2007A00113:clause:1_84a
Version: federal_register_of_legislation:C2007A00113
Segment Type: clause
Provision Reference: sch 1 cl 84A
Character Range: 5277–6773

84A  Amount of the child care tax rebate

  If a determination of entitlement for child care tax rebate under section 65EA or 65EB of the Family Assistance Administration Act is in force in respect of an income year (the rebate year) in respect of an individual for child care provided by one or more approved child care services to a child during the year, the amount of the rebate which the individual is entitled to be paid in respect of the child for the year 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 rebate year.
           Step 2. Work out the total amount of the individual's entitlement to child care benefit for the care for the child in each base week for the individual and the child in the rebate year.
           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 rebate year.
           Step 4. Work out the lesser of the following amounts (the child rebate) for the child:

                (a) the amount worked out using the formula:

                (b) the child care tax rebate limit for the rebate year.

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