Note: A report for care provided in one week may be given up to 2 weeks later. For this reason, payment of CCR to an individual for 2 successive weeks may be made together. The effective result is then a fortnightly payment.
For child care costs incurred in the 2006-07 and 2007-08 income years and subsequent years, the FAO will determine the CCTR annually after reconciliation of the individual's CCB entitlement for each of those income years or, after the CCB claim for a past period, for any of those years, has been determined.
For the 2008-09 income year and subsequent income years, CCR is paid in arrears to eligible individuals either after each quarter or after the relevant income year. For the purposes of CCR entitlement, the period of payment is the income year in which the cost of care was incurred.
For the 2008-09 income year, quarterly payments of CCTR made to individuals are calculated and paid after the quarter has passed, attendance information has been submitted by the child care service(s) and CCB fee reductions for the quarter have been calculated (fee reductions for the quarter may be zero or greater).
On 1 July 2009 CCTR was renamed CCR. The name change is in recognition that the rebate is no longer a tax offset under the taxation legislation but is paid to families under FA law by the FAO. There is no change to eligibility or entitlements.
Act reference: FA(Admin)Act section 65EAAAA Individual may elect to have CCR paid in various ways, section 65EA Determining entitlement, or no entitlement, to CCR-eligibility for CCB by fee reduction, section 65EB Determining entitlement, or no entitlement, to CCR-eligibility for CCB for past period, section 65EC Later determinations of entitlement to CCR, section 65EAA Quarterly payments of CCR
Last reviewed: 2 July 2012