(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 computing income of the parent or guardian, or the cohabitant of the parent or guardian, of an eligible child for the purposes of the Income Tax Acts.
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