At the ATO Tax Practitioner Forum (ATPF) meeting on Friday 19 May 2006 (see 2006 TAXVINE 18 (4) (19 May 2006)), the impact on tax agents' workloads in 2006/07 arising from the child care rebate was discussed. The 2005/06 tax returns will contain the first claims for the child care rebate and from mid-July the Tax Agent Portal will have the 2004/05 data to determine the “total fees for child care benefit eligible hours” and whether the taxpayer is entitled to the child care benefit. However, the total fees amount will not include amounts incurred in respect of child care expenses in excess of 50 hours. Although this is a small group, those affected taxpayers will need to have records to support their claim for child care benefit in respect of those hours in excess of 50. A second issue is that the rebate applies to “fees” that were incurred. Thus, if the taxpayer did not pay the fee charged in excess of any Government benefit, they may still be able to claim an offset for those amounts owing.