I, MALCOLM THOMAS BROUGH, Minister for Families, Community Services and Indigenous Affairs, make this Determination under subsection 49 (3) of the A New Tax System (Family Assistance) Act 1999.

Dated 26 June 2006

MAL BROUGH

Minister for Families, Community Services and Indigenous Affairs

1 Name of Determination

  This Determination is the A New Tax System (Family Assistance) (Child Care Benefit — Children in respect of whom no‑one is eligible) Determination 2006.

2 Commencement

  This Determination commences on 3 July 2006.

3 Definitions

  In this Determination:

Act means the A New Tax System (Family Assistance) Act 1999.

carer means:

 (a) a person who is employed or contracted by an approved family day care service to provide family day care; or

 (b) a person who is employed or contracted by an approved in‑home care service to provide in‑home care.

Note 1   Approved family day care service and approved in‑home care service are defined in subsection 3 (1) of the A New Tax System (Family Assistance) (Administration) Act 1999. Under subsection 3 (2) of the Act, expressions used in the Act that are defined in the A New Tax System (Family Assistance) (Administration) Act 1999 have the same meaning as in that Act.

Note 2   FTB child is defined in subsection 3 (1) of the Act.

4 FTB children of carers

 (1) For subsection 49 (3) of the Act, children included in the class of children to whom subsection (2) applies are children in respect of whom no‑one is eligible for child care benefit under Division 4 of Part 3 of the Act.

 (2) This subsection applies to a child in respect of a session of care provided to the child if:

 (a) the session of care is provided by a carer; and

 (b) the child is an FTB child of the carer or of the partner of the carer.