all child care rebates are now done through Centrelink and have been the past two years. basically, if both you and your partner meet the work study training test (engaged in one of these for minimum 15 hours per week) and your child attends child care at an approved centre (you get CCB percentage) you may get a quarterly rebate of some of your costs. but it's ALL administered by centrelink now, nothing through the tax office since the end of the 2006/2007 financial year