The Child Care Benefit (Receipts) Rules 2000 continue to apply to a session of care provided by an approved child care service to a child that occurred: during a week beginning before or on the application day for the service; and before the first statement period (as described in paragraph 219E (4) (a) of the Act) in relation to the service.

The A New Tax System (Family Assistance) (Administration) (Child care benefit — receipts) Rules 2008 continue to apply to a session of care provided by an approved child care service to a child before the first statement period (as described in paragraph 219E (4) (a) of the Act) in relation to the service.