Summary
Amends the family assistance law to: increase the rate of child care benefits payable from 1 July 2007 by 10 per cent over and above the CPI indexation increase; convert the child care tax offset for out-of-pocket child care expenses to a child care tax rebate; and the social security law to provide full-time students aged 16 to 25 years who have a disability or a severe medical condition with a health care card.