Commonwealth Consolidated Acts Commonwealth Consolidated ActsA New Tax System (Family Assistance) Act 1999
1 Paragraph 57F(1)(b)
Repeal the paragraph, substitute:
(b) one of the following determinations is made:
(i) a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;
(ii) a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;
(iii) a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;
(iv) a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; and
2 Subsection 83(1) (definition of minimum hourly amount )
Repeal the definition, substitute:
"minimum hourly amount" is $0.581.
3 Section 84A (method statement, step 2)
After "total amount", insert "(if any)".
4 Subsection 84B(1)
Omit "all of".
5 Paragraph 84C(c)
Repeal the paragraph, substitute:
(c) one of the following determinations is made:
(i) a determination under section 51B of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit by fee reduction for the care;
(ii) a determination under subsection 51C(1) of the Family Assistance Administration Act in relation to the individual and the care;
(iii) a determination under section 52E of the Family Assistance Administration Act that the individual is entitled to be paid child care benefit for the care;
(iv) a determination under subsection 52G(1) of the Family Assistance Administration Act in relation to the individual and the care; and
6 At the end of section 84D
Add:
; and (c) for an individual in respect of whom a determination is made under subsection 51C(1) or 52G(1) of the Family Assistance Administration Act--a nil amount, to the extent that the determination relates to the session or sessions of care provided during that week.
7 Subclause 2(3) of Schedule 2 (definition of taxable income % )
Omit "12", substitute "11".
8 Clause 8 of Schedule 2 (method statement, step 6)
Omit " provisional taxable income % .", substitute "individual's taxable income % . However, if the result is less than zero, the individual's taxable income % is zero.".
9 Clause 8 of Schedule 2 (method statement, steps 7 and 8)
Repeal the steps.
10 Clause 12 of Schedule 2
Repeal the clause.
11 Clause 2 of Schedule 4 (table item 21)
Repeal the item, substitute:
21 | Minimum hourly amount for child care benefit | CCB minimum hourly amount | [subsection 83(1)] |
12 Subclause 3(1) of Schedule 4 (table item 21)
Repeal the item, substitute:
21 | CCB minimum hourly amount | 1 July | December | highest December quarter before reference quarter (but not earlier than December quarter 2007) | $0.001 |
13 After subclause 3(5) of Schedule 4
Insert:
First indexation of CCB minimum hourly amount
(5A) The first indexation of the CCB minimum hourly amount is to take place on 1 July 2009.
A New Tax System (Family Assistance) (Administration) Act 1999
14 Subsection 3(1) (definition of CCB % )
Repeal the definition, substitute:
"CCB %" , in respect of an individual, means:
(a) the CCB % determined (including as a result of a variation) in respect of the individual under Division 4 of Part 3; or
(b) the CCB % otherwise applicable to the individual under Division 4 of Part 3; or
(c) if neither paragraph (a) nor (b) applies to the individual--the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.
15 Subsection 3(1) (definition of minimum taxable income % )
Repeal the definition.
16 After section 4
Insert:
4A Rate and amount of CCB by fee reduction may be zero
For the purposes of this Act and the Family Assistance Act:
(a) a rate calculated under subsection 50Z(1), or recalculated under subsection 50ZA(1), may be a zero rate; and
(b) an amount calculated under subsection 50Z(1), or recalculated under subsection 50ZA(1), may be a nil amount.
17 Subparagraph 49C(2)(e)(ii)
Omit "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "a CCB % of zero % applicable to him or her".
18 Subsection 49E(8)
Omit "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "a CCB % of zero % applicable to him or her".
19 Subsection 49F(9)
Omit "the CCB % applicable to the person calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "a CCB % of zero % applicable to the person".
20 Paragraph 50B(1)(c)
Omit "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "a CCB % of zero % applicable to him or her".
21 Subsection 50J(2)
Repeal the subsection, substitute:
(2) In making a determination of CCB %, the Secretary must:
(a) determine a percentage of zero % if subsection 55(2) or 55B(1), or section 55C, applies; or
(b) otherwise--use the provisions in Schedule 2 to the Family Assistance Act as if references in those provisions to a person being eligible were references to a person being conditionally eligible under section 42 of that Act.
22 At the end of subsection 50Z(1)
Add:
Note: The rate may be a zero rate and the amount a nil amount (see section 4A).
23 At the end of subsection 50ZA(1)
Add:
Note: The recalculated rate may be a zero rate and the recalculated amount a nil amount (see section 4A).
24 Subsection 51B(1)
Repeal the subsection, substitute:
(1) If the Secretary is satisfied:
(a) that the claimant is eligible under section 43 of the Family Assistance Act for child care benefit by fee reduction in respect of one or more sessions of care provided by an approved child care service to the child during the income year; and
(b) that, if the claimant were to be entitled to child care benefit by fee reduction in respect of the sessions, the rate of benefit would be more than a zero rate;
the Secretary must determine that the claimant is entitled to be paid child care benefit by fee reduction for the sessions. The determination must include the rate at which, and the amount in which, the Secretary considers the claimant eligible for the year.
25 Section 51C
Repeal the section, substitute:
51C Determination that no entitlement
(1) If the Secretary:
(a) is satisfied that the claimant is eligible as mentioned in paragraph 51B(1)(a) in respect of care provided to a child by an approved child care service during an income year; but
(b) is not satisfied as mentioned in paragraph 51B(1)(b) that, if the claimant were to be entitled to child care benefit, the rate of benefit would be more than a zero rate;
the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of that care.
(2) If the Secretary is not satisfied that the claimant is eligible as mentioned in paragraph 51B(1)(a) in respect of care provided to a child by an approved child care service during an income year, the Secretary must determine that the claimant is not entitled to be paid child care benefit by fee reduction in respect of that care.
26 Paragraph 52D(b)
Omit "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "a CCB % of zero % applicable to him or her".
27 At the end of paragraph 52E(b)
Add "and".
28 After paragraph 52E(b)
Insert:
(c) the Secretary is satisfied that, if the claimant were to be entitled to be paid child care benefit in respect of the period, the amount of the entitlement would be more than a nil amount;
29 Section 52G
Repeal the section, substitute:
52G Determination that no entitlement
(1) If the Secretary:
(a) is satisfied that the claimant is eligible as mentioned in paragraph 52E(b) in respect of care provided to a child by an approved child care service during a past period; but
(b) is not satisfied as mentioned in paragraph 52E(c) that, if the claimant were to be entitled to be paid child care benefit, the entitlement would be more than a nil amount;
the Secretary must determine that the claimant is not entitled to be paid child care benefit for the past period in respect of that care.
(2) If the Secretary is not satisfied that the claimant is eligible as mentioned in paragraph 52E(b) in respect of care provided to a child by an approved child care service during a past period, the Secretary must determine that the claimant is not entitled to be paid child care benefit for the past period in respect of that care.
(3) If the Secretary is not satisfied as mentioned in section 52F, the Secretary must determine that the claimant is not entitled to be paid child care benefit for the past period in respect of the child.
30 Paragraph 52H(2)(b)
Omit "section 52G", substitute "subsection 52G(2)".
31 Paragraph 52H(3)(b)
Omit "section 52G", substitute "subsection 52G(3)".
32 Section 53D
Repeal the section, substitute:
53D Determination of entitlement
If the Secretary is satisfied that:
(a) the claimant is eligible for child care benefit under section 46 of the Family Assistance Act in respect of the child; and
(b) if the claimant were to be entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child, the amount of the entitlement would be more than a nil amount;
the Secretary must determine that the claimant is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual in respect of the child for the amount the Secretary considers the claimant eligible.
33 Section 53E
Repeal the section, substitute:
53E Determination that no entitlement
(1) If the Secretary:
(a) is satisfied that the claimant is eligible as mentioned in paragraph 53D(a); but
(b) is not satisfied as mentioned in paragraph 53D(b) that, if the claimant were to be entitled to be paid child care benefit, the amount of the entitlement would be more than a nil amount;
the Secretary must determine that the claimant is not entitled, in respect of the child, to be paid child care benefit by single payment/in substitution because of the death of another individual.
(2) If the Secretary is not satisfied that the claimant is eligible as mentioned in paragraph 53D(a), the Secretary must determine that the claimant is not entitled, in respect of the child, to be paid child care benefit by single payment/in substitution because of the death of another individual.
34 Paragraph 53F(2)(b)
Omit "section 53E", substitute "subsection 53E(2)".
35 Paragraph 53F(3)(b)
Omit "section 53E", substitute "subsection 53E(2)".
36 Subsection 55(2)
Repeal the subsection, substitute:
(2) This subsection applies if the claimant does not give the Secretary an estimate of the amount needed that the Secretary considers reasonable.
Note: This means the Secretary must determine the CCB % of the claimant to be zero % (see subsection 50J(2)).
37 Subsection 55A(2)
Omit "to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "zero %".
38 Sections 55B and 55C
Repeal the sections, substitute:
55B CCB % applicable to individual is zero % when certain other information not provided
(1) This subsection applies if:
(a) an individual's CCB % is required to be determined under section 50J; and
(b) the care in the claim concerned is care provided by an approved child care service; and
(c) either of the following situations arises:
(i) the individual does not give the Secretary information needed to work out the number of children the individual has in care of a particular kind;
(ii) the claimant opted to have a CCB % of zero % applicable to him or her.
Note: This means the Secretary must determine the CCB % of the claimant to be zero % (see subsection 50J(2)).
(2) If:
(a) the rate of child care benefit is required to be calculated for the purpose of making a determination of entitlement under Subdivision E or F; and
(b) the care in the claim concerned is care provided by an approved child care service; and
(c) either of the following situations arises:
(i) the individual, or if the individual has died, another individual making a claim for child care benefit by single payment/in substitution because of the death of that individual, does not give the Secretary information needed to work out the number of children the individual has, or had, in care of a particular kind;
(ii) the claimant opted to have a CCB % of zero % applicable to him or her;
the CCB % applicable to the claimant is zero %.
55C CCB % applicable to individual when tax file number information not given
This section applies if:
(a) either:
(i) the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subparagraph 50D(1)(d)(ii), (iii), (iv) or (v); or
(ii) the Secretary makes a determination of conditional eligibility in respect of a claimant under section 50F in the situation referred to in subsection 50D(4); and
(b) the claimant's CCB % is required to be determined under section 50J.
Note: This means the Secretary must determine the CCB % of the claimant to be zero % (see subsection 50J(2)).
39 Subsection 57B(7)
Omit "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "a CCB % of zero % applicable to him or her".
40 Paragraph 57C(b)
Omit "the CCB % applicable to him or her calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "a CCB % of zero % applicable to him or her".
41 Subsection 58(5)
Omit "to be recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "zero %".
42 Subsection 58(7)
Repeal the subsection, substitute:
(7) For the purposes of this Act and the Family Assistance Act, the variation referred to in subsection (6) has the effect:
(a) that the claimant continues to be entitled under section 52E to be paid an amount of child care benefit in respect of the past period to which the claim relates; but
(b) that the amount of the entitlement is a nil amount.
This subsection has effect despite section 52E.
43 Subsection 59D(1)
Omit "recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "zero %".
44 Paragraph 60(1)(b)
Omit "the minimum taxable income % as the taxable income % as provided for in section 55B", substitute "a CCB % of zero % as provided for in subsection 55B(2)".
Note: The heading to section 60 is altered by omitting " minimum taxable income % " and substituting " CCB % of zero % ".
45 Subparagraph 60(1)(c)(i)
Omit " 55B (c)(i) ", substitute "55B(2)(c)(i)".
46 Subparagraph 60(1)(c)(ii)
Omit " 55B (c)(ii) ", substitute "55B(2)(c)(ii)".
47 Paragraph 60A(1)(b)
Omit "the minimum taxable income % as the taxable income % as provided for in subsection 55A(2) or section 55B", substitute "a CCB % of zero % as provided for in subsection 55A(2) or 55B(2)".
Note: The heading to section 60A is altered by omitting " minimum taxable income % " and substituting " CCB % of zero % ".
48 Subparagraph 60A(1)(c)(ii)
Omit "55B(c)(i)", substitute "55B(2)(c)(i)".
49 Subparagraph 60A(1)(c)(iii)
Omit "55B(c)(ii)", substitute "55B(2)(c)(ii)".
50 Paragraph 60B(1)(b)
Repeal the paragraph, substitute:
(b) the CCB % is zero % because subsection 55(2) or 55B(1), or section 55C, applies; and
Note: The heading to section 60B is altered by omitting " minimum taxable income % used under section 55, 55B or 55C as the taxable income % " and substituting " CCB % is zero % because of subsection 55(2) or 55B(1), or section 55C, ".
51 Subparagraph 60B(1)(c)(i)
Omit "if the situation in subsection 55(2) arose", substitute "if subsection 55(2) applies".
52 Subparagraph 60B(1)(c)(ii)
Omit "if the situation in subparagraph 55B(c)(i) arose", substitute "if subparagraph 55B(1)(c)(i) applies".
53 Subparagraph 60B(1)(c)(iii)
Omit "if the situation in subparagraph 55B(c)(ii) arose", substitute "if subparagraph 55B(1)(c)(ii) applies".
54 Subparagraph 60B(1)(c)(iv)
Omit "if the situations in section 55C arose", substitute "if section 55C applies".
55 Subsection 60C(1)
Omit "calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "zero %".
56 Subsection 60D(2)
Repeal the subsection, substitute:
(2) For the purposes of this Act and the Family Assistance Act, the variation has the effect:
(a) that the claimant continues to be entitled under section 51B to be paid an amount of child care benefit for the particular income year; but
(b) that the amount of the entitlement is a nil amount.
This subsection has effect despite subsection 51B(1).
57 Subsection 60E(1)
Omit "calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "zero %".
58 Subsection 62A(1)
Omit "recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %", substitute "zero %".
59 Subsection 65EA(1)
Repeal the subsection, substitute:
(1) The Secretary must make a determination under this section in respect of an individual and a child for an income year if:
(a) the Secretary has determined under section 51B that the individual is entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the income year; or
(b) the Secretary has determined under subsection 51C(1) or (2) that the individual is not entitled to be paid child care benefit by fee reduction for one or more sessions of care provided by an approved child care service to the child during the income year;
so long as a determination under this section, or section 65EB, has not already been made in respect of the individual and the child for the care.
Note 1: The heading to section 65EA is replaced by the heading " Determining entitlement, or no entitlement, to child care tax rebate--eligibility for child care benefit by fee reduction ".
Note 2: The following heading to subsection 65EA(2) is inserted " Determining entitlement to child care tax rebate ".
Note 3: The following heading to subsection 65EA(3) is inserted " Determining no entitlement to child care tax rebate ".
60 Subsection 65EB(1)
Repeal the subsection, substitute:
(1) The Secretary must make a determination under this section in respect of an individual and care provided to a child by an approved child care service during a past period if:
(a) the Secretary has determined under section 52E that the individual is entitled to be paid child care benefit for the period for care in respect of the child; or
(b) the Secretary has determined under subsection 52G(1) or (2) that the individual is not entitled to be paid child care benefit for the past period in respect of the child;
so long as a determination under this section, or section 65EA, has not already been made in respect of the individual and the child for care provided by the service during the period.
Note 1: The heading to section 65EB is replaced by the heading " Determining entitlement, or no entitlement, to child care tax rebate--eligibility for child care benefit for past period ".
Note 2: The following heading to subsection 65EB(2) is inserted " Determining entitlement to child care tax rebate ".
Note 3: The following heading to subsection 65EB(3) is inserted " Determining no entitlement to child care tax rebate ".
61 Subsection 65EC(1)
Repeal the subsection, substitute:
(1) If:
(a) a determination (the earlier rebate determination ) is made in respect of an individual and a child for an income year:
(i) under subsection 65EA(2) as a result of a determination under section 51B or subsection 51C(1); or
(ii) under subsection 65EA(3) in relation to a determination under section 51B or subsection 51C(1) or (2); or
(iii) under subsection 65EB(2) as a result of a determination under section 52E or subsection 52G(1); or
(iv) under subsection 65EB(3) in relation to a determination under section 52E or subsection 52G(1) or (2); or
(v) under this section as a result of a determination under section 51B or 52E or subsection 51C(1) or 52G(1); and
(b) a later determination is made under section 51B or 52E or subsection 51C(1) or 52G(1) in respect of the individual and the child for the income year (the later CCB determination ); and
(c) the later CCB determination is not the result of a review of an earlier determination under the relevant section; and
(d) as a result of the later CCB determination, the Secretary considers:
(i) if there has only been one earlier rebate determination and that was made under subsection 65EA(3) or 65EB(3)--the individual is entitled to be paid an amount (the new amount ) of child care tax rebate in respect of the child for the year; or
(ii) otherwise--the individual is entitled to be paid an increased amount (the new amount ) of child care tax rebate;
the Secretary must determine that the individual is entitled to be paid the new amount of child care tax rebate in respect of the child for the year (the later rebate determination ).
Note: The heading to section 65EC is replaced by the heading " Later determinations of entitlement to child care tax rebate ".
62 Subparagraph 108(2)(f)(i)
Omit "operation of subsection 55(2)", substitute "application of subsection 55(2)".
Part 2 -- Application and transitional provisions
63 Application
The amendments made by this Schedule apply in relation to care provided by an approved child care service to a child on or after 7 July 2008.
64 Transitional--varying CCB % determinations
Secretary may vary CCB % determinations between commencement and 6 July 2008
(1) If:
(a) at the commencement of this item, a determination of CCB % under section 50J of the Family Assistance Administration Act is in force in respect of a claimant who is an individual; and
(b) the Secretary considers that, if the Secretary were making the determination of CCB % on 7 July 2008, the CCB % determined on 7 July (the new CCB % ) would be different from the CCB % at commencement (the current CCB % );
the Secretary may, in writing, vary the determination of CCB % so that the claimant's CCB % is the new CCB %.
(2) A variation under subitem (1) has effect for the purposes of the Family Assistance Administration Act from 7 July 2008.
(3) A variation under subitem (1) cannot be made after 6 July 2008.
Decisions to vary are reviewable
(4) For the purposes of Part 5 of the Family Assistance Administration Act, a decision of the Secretary to vary a determination under subitem (1) is taken to be a decision of an officer under the family assistance law.