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A New Tax System (Family Assistance and Related Measures) Act 2000
10AEffect of absence of child from care of approved child care service that is an approved occasional care service
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#### 10A Effect of absence of child from care of approved child care service that is 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 that is 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 that is an approved occasional care service; and
(b) the absence occurs in circumstances specified in a determination under subsection 11(1) as permitted circumstances for the purpose of this paragraph;
the service is taken to have provided the session of care to the child.
53 Subsection 11(1)
Omit “subsection 10(2) or subparagraph 10(3)(b)(iv)”, substitute “subparagraph 10(2)(b)(iv) or paragraph 10A(2)(b)”.
54 Division 4 of Part 3
Repeal the Division, substitute: