CTHIn ForceAct
A New Tax System (Family Assistance and Related Measures) Act 2000
44When an individual is eligible for child care benefit for a past period for care provided by an approved child care service
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#### 44 When an individual is eligible for child care benefit for a past period for care provided by an approved child care service
(1) An individual is eligible for child care benefit for a past period for a session of care provided by an approved child care service to a child if:
(a) the child is an FTB child of the individual, or the individual’s partner, during the session; 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); and
(d) when a claim by the individual for payment of child care benefit in respect of the session is determined in accordance with Part 3 of the Family Assistance Administration Act, the individual, or the individual’s partner:
(i) is an Australian resident; or
(ii) meets the requirements set out in subparagraph 729(2)(f)(ii), (iii), (iv) or (v) of the Social Security Act 1991 and is in Australia; or
(iii) is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study; and
(e) when a claim by the individual for payment of child care benefit in respect of the session is determined in accordance with Part 3 of the Family Assistance Administration Act, the requirement relating to immunisation set out in subsection (2) is met in respect of the child; and
(f) the session starts on or after the commencement of this Act.
Requirement relating to immunisation referred to in paragraph (1)(e)
(2) For the purposes of paragraph (1)(e), the requirement relating to immunisation is that, if the child is under 7 and is born on or after 1 January 1996, the child must meet the immunisation requirements set out in section 6.
Secretary may determine that child is an FTB child
(3) The Secretary may determine that a child who is not an FTB child of an individual during the session of care is taken to be an FTB child of the individual during that session for the purposes of paragraph (1)(a).
Section subject to Subdivisions F and G
(4) This section is subject to Subdivisions F and G (which deal with limits on eligibility).