Commonwealth Consolidated Acts Commonwealth Consolidated Acts
A New Tax System (Family Assistance) Act 1999
1 Sub section 1 0(2) (heading)
Repeal the heading, substitute:
Allowable absences
2 Paragraph 1 0(2)(c)
Repeal the paragraph, substitute:
(c) either:
(i) there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection as a result of this subparagraph; or
(ii) if the Minister's rules prescribe a particular event or circumstance--the conditions referred to in subsection ( 2AA) are met.
3 After subsection 1 0(2)
Insert:
(2AA) For the purposes of subparagraph ( 2)(c)(ii), the conditions are that:
(a) any conditions prescribed by the Minister's rules for the prescribed event or circumstance are met; and
(b) if the Minister's rules prescribe a number of days for the event or circumstance for all or part of the financial year--there have been no more than that number of days, in the financial year or the part of the financial year, on which an approved child care service is taken to have provided a session of care to the child under subsection ( 2) as a result of subparagraph ( 2)(c)(ii) in relation to that event or circumstance.
4 Sub section 1 0(3) (heading)
Repeal the heading, substitute:
More than the number of allowable absences
5 Paragraph 1 0(3)(a)
Repeal the paragraph, substitute:
(a) the service is not taken to have provided the session of care to the child on the day under subsection ( 2); and
6 Sub section 1 0(3A)
After "or (iii)", insert "or paragraph ( 3)(e)".
7 Application
The amendments of the A New Tax System (Family Assistance) Act 1999 made by this Schedule apply in relation to the 2019 - 2020 financial year and later financial years.
A New Tax System (Family Assistance) (Administration) Act 1999
8 After subsection 201B(1)
Insert:
Exception because of prescribed event or circumstance
(1A) The provider is not required to take reasonable steps in relation to a session of care provided by the service to the child if:
(a) the Minister's rules prescribe a particular event or circumstance; and
(b) the session of care is provided during the period prescribed by the Minister's rules for that event or circumstance; and
(c) any other conditions prescribed by the Minister's rules for that event or circumstance are met.
Note: A defendant bears an evidential burden in relation to the matters mentioned in this subsection: see subsection 1 3.3(3) of the Criminal Code and section 96 of the Regulatory Powers Act.
9 Subsections 2 01C(1) and (1A)
Repeal the subsections, substitute:
Duty to charge no more than usual hourly session fee
(1) The approved provider of a child care service must not charge an individual who is eligible for ACCS for a session of care provided by the service an hourly session fee that exceeds the hourly session fee that:
(a) the provider would ordinarily charge an individual who is eligible for CCS for the session of care; or
(b) if the provider is not taking reasonable steps in relation to the session of care because of subsection 201B(1A)--the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph 201B(1A)(b).
(1A) The approved provider of a child care service must not charge an individual who benefits from a payment prescribed by the Minister's rules for the purposes of paragraph 2(2A)(c) of Schedule 2 to the Family Assistance Act (a prescribed payment ) in respect of a session of care provided by the service an hourly session fee that exceeds the hourly session fee that:
(a) the provider would ordinarily charge an individual who does not receive a prescribed payment; or
(b) if the provider is not taking reasonable steps in relation to the session of care because of subsection 201B(1A)--the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph 201B(1A)(b).
(1B) If the approved provider of a child care service is not taking reasonable steps in relation to a session of care provided by the service to a child because of subsection 201B(1A), the provider must not charge an individual who is eligible for CCS for the session of care an hourly session fee that exceeds the hourly session fee that the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph 201B(1A)(b).
10 Subsections 2 01C(2) and (3)
Omit "or (1A)", substitute ", (1A) or (1B)".