Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Paragraph 10(1)(b)
Omit "(2) or (3)", substitute "(2), (3) or (5)".
2 At the end of section 10
Add:
(5) A child care service is taken to have provided a session of care to a child on a day in a financial year if:
(a) the service is not taken to have provided the session of care to the child on the day under subsection (2) or (3) only because the day is:
(i) before the day the child first attended a session of care provided by the service; or
(ii) after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(b) the Secretary is satisfied that exceptional circumstances exist in relation to:
(i) the child; or
(ii) the individual in whose care the child is; or
(iii) the partner of the individual in whose care the child is; or
(iv) an individual with whom the child lives; and
(c) the Secretary determines that the exceptional circumstances referred to in paragraph (b) apply in relation to the day.
(6) A determination under paragraph (5)(c) is not a legislative instrument.
3 Application of amendments
The amendments of the A New Tax System (Family Assistance) Act 1999 made by this Schedule apply in relation to sessions of care provided to a child in a week that starts on or after the commencement of this item.