Child Care Subsidies
A tax concession for child care expenses started life as a tax offset in the 2006 financial year, but has since been converted to a direct payment which is handled by the Family Assistance Office, now the Department of Human Services.
Whilst it is no longer a tax system benefit, payment of the child care benefit is still linked to the tax system to the extent that lodgement of your tax return and (where applicable) an income assessment is part of the eligibility and approval processes.
Along with up-to-date tax return lodgement, and applicable to children under 7, payment is subject to immunisation (or an approved exemption recorded in the Australian Childhood Immunisation Register), before 30 June.
From 1 January 2016, ‘conscientious objection’ is removed as an exemption category for Child Care Benefit, Child Care Rebate and the Family Tax Benefit Part A supplement, and the immunisation requirements extended to children of all ages. See Social Services Legislation Amendment (No Jab, No Pay) Bill 2015.
Both the Child Care Benefit and Child Care Rebate are tax free.
This page was last modified 2018-07-01