The Child Care Tax Rebate
The Child Care Tax Rebate helps families with the cost of child care. The Child Care Tax Rebate covers 50 per cent of out-of-pocket child care expenses for approved child care, with a rebate of up to $7,500 (indexed) per child per year, for eligible families.
For more information, contact us.
If you would like information about approved child care services and vacancies in your local area, contact the Child Care Access Hotline on 1800 670 305*
*Free call unless from a mobile phone.
Can I get the Child Care Tax Rebate?
You must meet certain requirements in order to be eligible for the Child Care Tax Rebate.You must have:
- used approved child care during the year
- been assessed as eligible for Child Care Benefit*
- worked or had work related commitments at some time during the period. Information on work related commitment is available at the Child Care Benefit work, training, study test.
How much Child Care Tax Rebate can I be paid?
If you meet the eligibility criteria, you can get 50 per cent of your out-of-pocket expenses for approved care up to a maximum of $7500 (indexed) per child per year. Out-of-pocket expenses are the total fees you had to pay for child care expenses for approved care, less the amount of Child Care Benefit and JETCCFA (if applicable) you received.For the 2006-07 and 2007-08 financial years, the Child Care Tax Rebate is calculated as 30 per cent of out-of-pocket expenses. The Child Care Tax Rebate is capped at $4,211 per child for 2006-07 financial year, and capped at $4,354 per child for the 2007-08 financial year.
How can I get paid?
The Child Care Tax Rebate claiming arrangements for 2008-09 onwardsFrom July 2008, the Child Care Tax Rebate can be paid quarterly rather than annually. If you choose to receive it quarterly, the first payment will be made by the Family Assistance Office from October 2008 once your service has reported your child care usage/attendance information for July to September 2008. The first three quarters will be paid based on your provisional Child Care Benefit entitlement.
At the end of the financial year, the Child Care Tax Rebate will be reconciled against your actual income and adjusted for the financial year. Payment of the last quarter of the Child Care Tax Rebate will be 'held' until Child Care Benefit reconciliation occurs (when your tax returns have been lodged and all your child care attendance information has been received). This will then be used in any adjustments as part of the reconciliation. The Child Care Tax Rebate entitlement is paid directly into your bank account by the Family Assistance Office.
If you want to receive your Child Care Tax Rebate as a quarterly payment, you must claim Child Care Benefit as reduced fees, even if you are assessed as eligible for Child Care Benefit but at a zero rate.
The Child Care Tax Rebate is based on your Child Care Benefit entitlement. If you choose to claim Child Care Benefit as a lump sum payment, you will not receive your Child Care Tax Rebate entitlement until the end of that year, once your Child Care Benefit entitlement has been determined.
The Child Care Tax Rebate claiming arrangements for 2006-07 and 2007-08
For these years, your Child Care Tax Rebate entitlement is an annual payment into your bank account. For 2006-07 the limit is $4 211. For 2007-08 the limit is $4 354.
Please Note: For Child Care Tax Rebate claims prior to 2006-07 please contact the Australian Taxation Office by visiting www.ato.gov.au or by calling 13 28 61.
What if I did not get CCB for 2006-07 and 2007-08?
If you have now identified that you are eligible for Child Care Benefit but have not received it, you can lodge a lump sum claim with the Family Assistance Office. You must do this within two years of the end of the financial year for which you are claiming. Once you have received your Child Care Benefit entitlement, you are then eligible for the Child Care Tax Rebate if you used approved care and were working, training or studying.Using Online services
You can access Online Services which allows you to view and print details you may need in order to claim the Child Care Tax Rebate from the Australian Taxation Office for child care costs incurred in 2005-06.If you are using Online Services for the first time, you need to register to get a Customer Access Number (CAN) and password. Once you have registered, you can logon and use all appropriate Online Services.
If you have already registered, you can go directly to the logon page.
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