CTHIn ForceAct
A New Tax System (Family Assistance and Related Measures) Act 2000
74Rate of child care benefit—individual eligible under section 44
Start here
Get a plain-English read of 74
Turn the raw legal text into a practical explanation grounded in A New Tax System (Family Assistance and Related Measures) Act 2000.
#### 74 Rate of child care benefit—individual eligible under section 44
(1) If an individual is eligible under section 44 for child care benefit for a past period for a session of care provided by an approved child care service to a child, the rate of child care benefit for the session is the hourly rate worked out using Schedule 2.
(2) The rate is taken into account in setting the amount of the individual’s entitlement to be paid child care benefit for the past period under section 52E of the Family Assistance Administration Act.
(3) Section 71 imposes a limit on the amount of child care benefit that may be paid for sessions of care provided by the service to the child in a week.