Commonwealth Consolidated Acts

FAMILY ASSISTANCE AND OTHER LEGISLATION AMENDMENT (CHILD CARE AND OTHER MEASURES) ACT 2011 - SCHEDULE 2

A New Tax System (Family Assistance) Act 1999

1   Subparagraph 10(2)(b)(ii)

Omit "stopped providing care for the child (otherwise than temporarily)", substitute "permanently ceased providing care for the child".

2   After subsection 10(2)

Insert:

  (2A)   Without limiting subparagraph   (2)(b)(ii), an approved child care service is taken to have permanently ceased providing care for a child in the circumstances specified in an instrument under subsection   (2B).

  (2B)   The Minister may, by legislative instrument, specify circumstances for the purposes of subsection   (2A).

  (2C)   If an approved child care service has permanently ceased providing care for a child (including because of subsection   (2A)), then, for the purposes of subparagraph   (2)(b)(ii), the service is taken to have done so on the day the child last physically attended a session of care provided by the service.

3   Application

The amendments made by items   1 and 2 apply in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after the commencement of those items (regardless of whether the absences from sessions of care occurred before, on or after that commencement).

A New Tax System (Family Assistance) (Administration) Act 1999

4   At the end of section   219N

Add:

  (8)   Subsection   (7) does not prevent rules under paragraph 205(1)(b) making provision for, and in relation to, child care services doing either or both of the following:

  (a)   substituting reports given by the services under this section;

  (b)   withdrawing reports given by the services under this section.