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A New Tax System (Family Assistance and Related Measures) Act 2000
43When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service
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#### 43 When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service
(1) An individual is eligible for child care benefit by fee reduction for a session of care provided by an approved child care service to a child if:
(a) when the session of care is provided, a determination is in force under Part 3 of the Family Assistance Administration Act with the effect that the individual is conditionally eligible for child care benefit by fee reduction in respect of the child; and
(b) the care is provided in Australia; and
(c) the individual, or the individual’s partner, has incurred a liability to pay for the session (whether or not the liability has been discharged).
Section subject to Subdivisions F and G
(2) This section is subject to Subdivisions F and G (which deal with limits on eligibility).