A New Tax System (Family Assistance and Related Measures) Act 2000
69Overview of Division
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69 Overview of Division
(1) Subdivisions B and C deal with the rate of fee reductions and child care benefit applicable if care is provided by an approved child care service. (2) Subdivision B sets out the circumstances in which the rate of fee reductions and child care benefit for care provided by an approved child care service are calculated using Schedule 2 and when they are calculated under Subdivision C. (3) Subdivision C deals with the rate applicable in respect of a session of care provided by an approved child care service to a child if: (a) the service gives a certificate under section 76; or (b) the Secretary makes a determination under subsection 81(2), (3) or (4). (4) Subdivision C applies if: (a) a determination of conditional eligibility is in force in respect of an individual with the effect that the individual is conditionally eligible for child care benefit by fee reduction; or (b) an approved child care service is eligible under section 47 for child care benefit by fee reduction for care provided by the service to the child. (5) Subdivision D deals with the rate of child care benefit applicable to an individual who is eligible under section 45 for child care benefit for a past period for care provided by a registered carer.