1.1.E.30 Entitlement (FTB, CCB & CCR)

Definition: FTB

For the purposes of FTB, an individual may be entitled to be paid a FTB where a claim is made that meets the eligibility requirements for an amount of FTB to be paid as determined by the Secretary over the relevant income year.

Definition: CCB

For the purposes of CCB, entitlement is the amount of CCB payable to an eligible individual, after the end of the income year in which care was provided. For individuals using approved child care, CCB entitlement is worked out when all the eligibility requirements, care attendance and income details are known. For individuals using registered care, CCB entitlement is worked out when a claim is made for a past period of care up to 12 months before claim.

Definition: CCR

For the purposes of CCR, entitlement is the amount of CCR payable to an individual who is eligible for CCR, after the end of the income year in which care was provided by an approved child care service.

For the income year 2017-18 CCR entitlement is calculated as 50% of the out of pocket child care expenses up to a a limit of $7,613 per child per year for approved child care.

For the income years 2014-15, 2015-16, 2016-17, CCR entitlement is calculated as 50% of the out-of-pocket child care expenses up to a limit of $7,500 (capped) per child per year for approved child care.

For the income years 2011-12, 2012-13 and 2013-14, CCR entitlement is calculated as 50% of the out-of-pocket child care expenses up to a limit of $7,500 (capped) per child per year for approved child care.

From July 2010 until 30 June 2011, CCR entitlement is calculated as 50% of the out-of-pocket child care expenses up to a limit of $7,941 (indexed) per child per year for approved child care.

For the 2009-10 income year, and subsequent years, the CCTR was renamed the CCR. From July 2009 until 30 June 2010 the entitlement is calculated as 50% of out-of-pocket child care expenses up to a maximum limit of $7,778 (indexed) per child per year for approved child care.

From July 2008 until 30 June 2009, CCR entitlement is calculated as 50% of the out-of-pocket child care expenses, up to a maximum limit of $7,500 (indexed) per child per year for approved child care.

From July 2007 to 30 June 2008, CCTR entitlement is calculated as 30% of the out-of-pocket child care expenses, up to a maximum limit of $4,354 (indexed) per child per year for approved child care.

For the 2006-07 income year, and subsequent years, the CCTR was removed from the tax system to be delivered as a FA payment through Centrelink. From July 2006 until 30 June 2007, CCTR entitlement is calculated as 30% of the out-of-pocket child care expenses, up to a maximum limit of $4,211 (indexed) per child per year for approved child care.

From July 2005 until 30 June 2006, the CCTR entitlement is calculated as 30% of the out-of-pocket child care expenses, up to a maximum limit of $4,096 (indexed) per child per year for approved child care.

For the 2004-05 and 2005-06 income years, the CCTR tax offset was introduced and administered by the ATO. From July 2004 until 30 June 2005, the CCTR entitlement is calculated as 30% of the out-of-pocket child care expenses, up to a maximum limit of $4,000 (indexed) per child per year for approved child care.

Note: Out-of-pocket expenses is the amount an individual pays for child care after their CCB entitlement, and JETCCFA if an individual receives it, is taken out.

Act reference: FAAct section 84A Amount of the child care rebate-for an income year, section 84F Component of each formula - Child Care Rebate limit

FA(Admin)Act section 16 Determination of instalment entitlement claim, section 17 Determination of past period entitlement claim, section 51B Determination of entitlement, section 52E Determination of entitlement-claim for care provided by an approved child care service, section 65EA Determining entitlement, or no entitlement, to child care rebate-eligibility for child care benefit by fee reduction, section 65EB Determining entitlement, or no entitlement, to child care rebate-eligibility for child care benefit for past period, section 65EC Later determinations of entitlement to child care rebate, section 53D Determination of entitlement

Last reviewed: 3 July 2017