Chapter 1 of Part 7 of the Principal Act is amended by inserting the following section after section 194A:
"194AA. Exemption of certain childcare support payments
(1) In this section -
'cohabitant' has the same meaning as it has in Part 44B;
'eligible child' means a child in respect of whom a qualifying payment or a relevant payment is made;
'Minister' means the Minister for Children and Youth Affairs;
'qualifying payment' means a payment made under section 15 of the Childcare Support Act 2018;
'relevant payment' means a payment made by or on behalf of the Minister under any of the following childcare support programmes or schemes:
(a) Community Childcare Subvention;
(b) Community Childcare Subvention Plus;
(c) Community Childcare Subvention Resettlement;
(d) Community Childcare Subvention Resettlement (Transitional);
(e) Community Childcare Subvention Universal;
(f) Training and Employment Childcare.
(2) A qualifying payment shall be exempt from income tax and shall not be reckoned in
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