2.6.1 CCB Eligibility Criteria for Individuals

Summary

This section contains one topic that explains the CCB eligibility criteria for individuals (1.1.I.90) and covers:

• eligibility criteria - approved care (1.1.A.90),
• eligibility criteria - registered care (1.1.R.20),
• liability to pay for child care, and
• the effect of non-immunisation on entitlement (1.1.E.30).

CCB approved care eligibility criteria

An applicant is eligible for CCB for care provided by an approved service (1.1.A.90) if:

• they:
  • have an FTB or regular care child, or
  • the Secretary determines that the child is a regular care child of the applicant for the purposes of CCB, and
• they, or their partner (1.1.P.30):
  • are an Australian resident or permanent resident residing in Australia, or
  • meet an exception to the residency requirements, and
• the child:
  • is attending an approved child care service, and
  • meets or has an approved exception to the immunisation requirements, and
• the service is not receiving SCCB in its own right for the same child for the same session of care (1.1.S.40), and
• the applicant, or their partner if they have one, is liable to pay for the care, and
• the child is not the FTB or regular care child of the FDC or In Home Care carer or the partner of the carer that provided the care, and
• the care is provided in Australia, and
• the care is not provided as part of the compulsory education program in the state or territory where the care is provided.

If more than one person (1.1.P.80) is eligible for CCB for the same child for a session of care at the same service, the Secretary will determine which person is eligible.

For approved care all families can get up to 24 hours of CCB per child per week.

To be eligible for more than 24 hours of CCB per child per week, the applicant, and their partner if they have one, must have work, training or study commitments of at least 15 hours per week, or 30 hours per fortnight, or meet an exception to those requirements.

An approved service can approve additional eligible hours (1.1.E.20) of CCB, up to and beyond 50 hours per week when a child is at risk, even if the recipient would not, under normal circumstances, qualify for an exception.

Act reference: FAAct section 41(2) An individual may be eligible for child care benefit, section 42 When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service, section 43 When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service, section 44 When an individual is eligible for child care benefit for a past period for care provided by an approved child care service, section 49 Person not conditionally eligible or eligible for child care benefit if child in care under a welfare law or child in exempt class of children

Policy reference: FA Guide 2.6.2.10 Regular Care Child Exceptions for CCB, 2.6.2.20 Australian Residency Exceptions for CCB, 2.6.2.30 Immunisation Exceptions for CCB, 2.6.3 CCB Eligibility Requirements Relating to Hours, 3.5 CCB Rate Calculation

CCB registered care eligibility criteria

An applicant is eligible for CCB for care provided by a registered carer (1.1.R.20) if:

• they:
  • have an FTB or regular care child, or
  • the Secretary determines that the child is a regular care child of the applicant for the purposes of CCB, and
• they, or their partner (1.1.P.30):
  • are an Australian resident or permanent resident, or
  • meet an exception to the residency requirements, and
• the applicant, and their partner, if they have one, satisfied the work/training/study test for registered care at some time during the week in which the care was provided, as listed in the referenced section, and
• the care:
  • is provided in Australia (SSAct section 23(1)-'Australia'), and
  • is provided by a carer registered at the time of care, and
  • is a debt (1.1.D.60) for which the applicant is liable, and
  • has been paid for, not necessarily by the applicant, and
  • is not part of the compulsory education program in the state or territory where the care is provided, and
• the child meets or has an approved exception to the immunisation requirements, and
• the child is not the FTB or regular care child of the carer or their partner.

Act reference: FAAct section 14 Meaning of satisfies the work/training/study test, section 15 Work/training/study test-recognised work or work related commitments, section 16 Work/training/study test-recognised training commitments, section 17 Work/training/study test-recognised study commitments, section 41(2) An individual may be eligible for child care benefit, section 45 When an individual is eligible for child care benefit for a past period of care provided by a registered carer

SSAct section 23(1)-'Australia'

Policy reference: FA Guide 2.1.1 FTB Child & Regular Care Child, 2.1.2 Australian Residence, 2.6.2 CCB Eligibility Exceptions, 2.6.3 CCB Eligibility Requirements Relating to Hours, 3.5 CCB Rate Calculation

Liability to pay for child care

Individual employers may allow employees to salary sacrifice the cost of child care services. The employer may be liable to pay FBT on the fringe benefits provided. This is an area of legislation administered by the ATO.

For the purpose of FA legislation, in particular CCB, A New Tax System (Family Assistance) Act 1999 section 43 sets out the eligibility criteria applicable to an individual (1.1.I.90) who wishes to claim CCB. The individual, or the individual's partner (1.1.P.30), must have the liability for the cost of the child care. Paragraphs 43(1)(c) and 44(1)(c) provide:

'the individual , or the individual's partner, has incurred a liability to pay for the session (whether or not the liability has been discharged).'

The issue of liability depends on who has the obligation to pay the child care fees. If a person is not sure who is legally obligated to pay the fees they will need to clarify this with their employer.

If a person salary sacrifices the cost of exempt child care, they are not eligible for CCB for that care because they have not incurred a liability for the child care fees. Exempt child care is child care provided by a child care facility that is exempt from FBT under Fringe Benefits Tax Assessment Act 1986 subsections 47(2) and 136(1). This is an area of legislation administered by the ATO.

Act reference: FAAct section 43(1)(c) When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service, section 44(1)(c) When an individual is eligible for child care benefit for a past period for care provided by an approved child care service

Policy reference: FA Guide 1.1.I.90 Individual, 1.1.P.30 Partner, partner in gaol, 1.1.S.05 Salary sacrificing (CCB)

Non-immunisation - effect on entitlement

A recipient cannot continue to receive CCB entitlement if the child:

• is under 7 years old, and
• does not meet the immunisation requirements (1.1.I.10), and
• does not meet an exception to the immunisation requirements.

The recipient must provide evidence that the child has been appropriately immunised.

Example: The most common forms of evidence are:

• the Australian Childhood Immunisation Register which the FAO can interrogate using the recipient's Medicare number, or
• an immunisation history form, signed by a recognised immunisation provider.

The following table shows the effect on a recipient's CCB entitlement if a child does not meet the immunisation requirements or have an exception.

Policy reference: FA Guide 2.6.2 CCB Eligibility Exceptions

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Last reviewed: 7 June 2010