S.L. 123.121 Art. 2Conditions applicable.

The deduction that may be claimed by an individual in terms of article 14C of the Income Tax Act, hereinafter referred to as "the Act", shall only be allowed where:

(a) a fee is payable after deducting any subsidies or rebates that may be received for the childcare service; and

(b) the childcare centre is registered or otherwise approved by the by the entity responsible for regulating childcare centres; and

(c) the payment and the details of the individual making the claim are confirmed by information provided, in such format and content as determined by the Commissioner, by the person running the childcare centre.