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A New Tax System (Family Assistance and Related Measures) Act 2000
10Effect of absence of child from care of approved child care service other than an approved occasional care service
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#### 10 Effect of absence of child from care of approved child care service other than an approved occasional care service
Absence from part of a session
(1) For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service (other than an approved occasional care service) the service is taken to have provided that part of the session of care to the child.
Absence from all of a session
(2) For the purposes of this Act, if:
(a) a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service); and
(b) one of the following applies:
(i) the absence is due to the illness of the child, the individual in whose care the child is, that individual’s partner, or another individual with whom the child lives and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;
(ii) the absence is due to the child’s attendance at a pre‑school;
(iii) the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil‑free day;
(iv) the absence occurs in circumstances specified in a determination under subsection 11(1) as permitted circumstances for the purpose of this subparagraph;
(v) the absence occurs on a permitted absence day (see subsection (3));
the service is taken to have provided the session of care to the child.
Permitted absence days
(3) For the purposes of subparagraph (2)(b)(v), a permitted absence day is a day that meets the following requirements:
(a) the day is not a day:
(i) before the day the service has started providing care for the child; or
(ii) after the day the service has stopped providing care for the child (otherwise than temporarily);
(b) the child is absent from all of one or more sessions of care that would otherwise have been provided to the child by the approved child care service on the day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day);
(c) the child’s absence from all of the one or more sessions of care is not covered by subparagraph (2)(b)(i), (ii), (iii) or (iv);
(d) before the day, not more than 29 permitted absence days in relation to the child have elapsed in the same financial year.