Document ID: chunk:federal_register_of_legislation:C2005A00160:clause:1_2:p2
Version: federal_register_of_legislation:C2005A00160
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 2/6)
Character Range: 6471–8945

for the child in the week; and
 (c) one or more of the following limits applies under Subdivision G of Division 4 of Part 3 of the A New Tax System (Family Assistance) Act 1999 to your *entitlement to child care benefit for that week:
 (i) the 50 hour limit (see section 54 of that Act);
 (ii) the more than 50 hour limit (see section 55 of that Act);
 (iii) the 24 hour care limit for a particular session (or sessions) of care (see section 56 of that Act).

Note: If one of the paragraph (c) limits applies, you satisfy the paragraph (c) condition even if you have not used approved child care for the child during the week up to the full extent of the limit.

 (3) If you are *entitled to child care benefit subject to a limit of only 20 hours for a week under subsection 53(3) of the A New Tax System (Family Assistance) Act 1999, the condition mentioned in paragraph (2)(c) is not satisfied for the week.

61‑475  Meaning of approved child care

 (1) Approved child care, for a particular child, is care provided for the child by a child care service that is approved under section 195 of the A New Tax System (Family Assistance) (Administration) Act 1999.

 (2) Approved child care is also taken to have been provided by such a child care service for the child during a period of absence from care if section 10 or 10A of the A New Tax System (Family Assistance) Act 1999 applies to the period of absence.

Note: If a child is absent from care during a period for which child care fees are incurred for the child, but neither of sections 10 or 10A of the A New Tax System (Family Assistance) Act 1999 apply to the period of absence, approved child care would not be taken to have been provided for the child. As a result, child care fees incurred for the child during the period would not count as approved child care fees for which the child care tax offset is payable (see sections 61‑485 and 61‑490).

61‑480  Meaning of entitled to child care benefit and entitlement to child care benefit

 (1) You are entitled to child care benefit for *approved child care for a child as provided in this section, and not otherwise. The amount of your entitlement to child care benefit for the care is as provided in this section, and not otherwise.

Note: Child care benefit is a benefit provided for by the A New Tax System (Family Assistance) Act 1999.

General rule—actual determination of entitlement must have been made

 (2) You are only entitled to child care benefit