Commonwealth Consolidated Acts Commonwealth Consolidated ActsPart 1 -- Review of certain CCS decisions
A New Tax System (Family Assistance) (Administration) Act 1999
1 At the end of section 105E
Add:
Member of a couple for part of a year
(4) Subsections (5) and (6) apply to the review, under this section, by the Secretary of a child care decision that relates to an individual who is a member of a couple on one or more, but not all, of the first Mondays in CCS fortnights that start in an income year.
(5) The Secretary must apply Part 1 of Schedule 2 to the Family Assistance Act in relation to each CCS fortnight that starts in the income year as if paragraph 3AA(2)(b) of Schedule 3 to the Family Assistance Act had not been enacted.
(6) If the individual is a member of a couple on the first Monday in a CCS fortnight that starts in the income year, the Secretary must apply Part 1 of Schedule 2 to the Family Assistance Act in relation to the fortnight as if:
(a) the individual's adjusted taxable income for the year included the adjusted taxable income for the year for the other member of the couple; and
(b) paragraph 1(3)(b) of Schedule 2 to the Family Assistance Act were replaced with the following paragraph:
"(b) if the individual is a member of a couple on the first Monday in one or more CCS fortnights that start in the income year--CCS the other member of the couple is entitled to be paid for sessions of care provided to the same child in those fortnights.".
(7) To avoid doubt, subsections (5) and (6) have effect despite Part 1 of Schedule 2 to the Family Assistance Act.
2 Application
(1) The amendment made by item 1 applies in relation to reviews of child care decisions in relation to sessions of care provided in CCS fortnights starting in the 2019 - 2020 income year, and later income years.
(2) The amendment made by item 1 has no effect to the extent (if any) to which it would:
(a) result in an acquisition of property (within the meaning of paragraph 51(xxxi) of the Constitution) from a person otherwise than on just terms (within the meaning of that paragraph); or
(b) impose taxation (within the meaning of section 55 of the Constitution).
A New Tax System (Family Assistance) (Administration) Act 1999
3 Subsections 233(2) and (3)
Repeal the subsections, substitute:
(2) However, subsection (1) does not apply to a payment of an amount under an agreement entered into under section 85GA (funding agreements) of the Family Assistance Act unless the payment is for a purpose prescribed by the Minister's rules.
Note: The purposes that may be prescribed by the Minister's rules are limited by subsection 85GA(1) of the Family Assistance Act.
Part 3 -- Limits on grant payments made out of standing appropriation
A New Tax System (Family Assistance) (Administration) Act 1999
4 At the end of section 233
Add:
(3) The Minister's rules must prescribe the total amount that may be paid in respect of a financial year under subsection (1) because of subsection (2).
(4) Minister's rules for the purposes of subsection (3) for a financial year:
(a) must be made before the start of the financial year; and
(b) may be varied at any time before the financial year ends.
(5) The Minister's rules may prescribe the total amount that may be paid in respect of a financial year under subsection (1) because of subsection (2) for a purpose prescribed by the Minister's rules made for the purposes of subsection (2).
5 Transitional--Minister's rules for the financial year beginning on 1 July 2020
Despite paragraph 233(4)(a) of the A New Tax System (Family Assistance) (Administration) Act 1999 , as inserted by this Part, Minister's rules for the purposes of subsection 233(3) of that Act for the financial year beginning on 1 July 2020 may be made during that financial year.