child care benefit will always be paid for all the time you attend - what won't happen if you notify after starting, is that centrelink will not pay more than 4 weeks in arrears to the child care centre - so if you start child care jan 1 but don't notify til april 1, you won't get back paid until tax time as there is no provision to back pay that amount of time to the child care centre. you pay full fees, and just start getting reduced fees from April 1. in these circs, your tax rebate would also only apply from the date you notified so as to ensure you don't get overpaid.
if however you start on Jan 1 and notify by Jan 28, the provisions are there to back pay to the child care centre the full four weeks
you are definitely able to claim anything at tax time - this is mostly of benefit for those who, like Amber, aren't sure of their income as they have variable incomes.
there are no penalties for claiming at the end of the financial year - you just have to wait until you've both done your taxes. you need to do that within 24 months or you forfeit all entitlements you haven't already claimed. you will need to fill in two forms for c'link - one with the lump sum claim for ftb, one with the lump sum claim for child care - these two forms will apply for all of your entitlements





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