Commonwealth Consolidated Acts Commonwealth Consolidated ActsA New Tax System (Family Assistance) Act 1999
1 Subsection 57F(2)
Repeal the subsection, substitute:
(2) If:
(a) a limit mentioned in paragraph (1)(c) does not apply under a determination in force under section 50H of the Family Assistance Administration Act for the individual in the week; but
(b) the circumstances in which such a limit applies were applicable to the individual in that week;
then that limit is taken, for the purposes of that paragraph, to be the weekly limit of hours applicable to the individual in the week.
Note: If the only limit applicable to the individual in the week was the limit of 24 hours under subsection 53(3), then the condition in paragraph (1)(c) would not be satisfied.
2 Paragraph 73(1)(a)
Omit "by the service".
3 Section 84A
After "or 65EB", insert ", or subsection 65EC(1),".
4 Subsection 84B(3)
Repeal the subsection, substitute:
Disregard amounts passed on to reduce fees
(3) For the purposes of this section, disregard any amount passed on to the individual under section 219B of the Family Assistance Administration Act.
5 Subclause 3(1) of Schedule 4 (table item 22)
Repeal the item, substitute:
22 | CCTR limit | 1 July | December | highest December quarter before reference quarter (but not earlier than December quarter 2007) | $1.00 |
A New Tax System (Family Assistance) (Administration) Act 1999
6 Subsection 50(4)
Omit "The service uses these determinations as a basis for reducing the claimant's fees for sessions of care provided", substitute "The Secretary takes these determinations into account when calculating the rate at which, and the amount in which, fee reduction is applicable in respect of the care provided to the child".
7 After section 64D
Insert:
64DA When variations must not be made
The Secretary must not vary a determination of a weekly limit of hours under this Subdivision if:
(a) the application for variation was not made until after the end of the income year following the one in which the relevant circumstance listed in section 54, 55 or 56 of the Family Assistance Act first applies; and
(b) but for this section:
(i) the effect of making the variation would be to increase the weekly limit of hours under the determination; and
(ii) making the variation would have that effect for a period that ended before the start of the income year that precedes the one in which the application was made.
8 Subparagraphs 64E(1)(c)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) the day from which the variation has effect (see section 64EA); and
(ii) if the variation is to have effect for a period of one or more weeks--the period of one or more weeks that the variation is to have the effect; and
9 Subparagraphs 64E(1)(c)(iii) and (iv)
Omit ", or had," (wherever occurring).
10 After section 64E
Insert:
64EA When variations take effect
(1) If a determination of a weekly limit of hours is varied by the Secretary under this Subdivision, the variation has effect from the start of the week in which the circumstance:
(a) listed in section 54, 55 or 56 of the Family Assistance Act; and
(b) in relation to which the variation is made;
first applies.
(2) However, if:
(a) the variation was made on application; and
(b) the application was not made until after the end of the income year following the one in which the circumstance first applies; and
(c) the effect of the variation is to increase the weekly limit of hours under the determination;
then the variation has effect only from the start of the income year that precedes the one in which the application was made.
11 After paragraph 66(1)(e)
Insert:
(ea) child care tax rebate;
12 After paragraph 108(2)(f)
Insert:
(fa) a decision under section 201B to publicise information about:
(i) the doing of one or more of the things mentioned in paragraphs 200(1)(a) to (h); or
(ii) a suspension under subsection 201A(1); or
13 At the end of subsection 109A(1)
Add:
Note: If an application is made for review of a decision relating to a person's child care benefit entitlement for an income year under this section and the review affects the person's entitlement to child care tax rebate for the year, the person's entitlement to that rebate is automatically reviewed: see Division 5.
14 At the end of subsection 111(1)
Add:
Note: If an application is made for review of a decision relating to a person's child care benefit entitlement for an income year under this section and the review affects the person's entitlement to child care tax rebate for the year, the person's entitlement to that rebate is automatically reviewed: see Division 5.
15 At the end of subsection 142(1)
Add:
Note: If an application is made for review of a decision relating to a person's child care benefit entitlement for an income year under this section and the review affects the person's entitlement to child care tax rebate for the year, the person's entitlement to that rebate is automatically reviewed: see Division 5.
16 At the end of Part 5
Add:
Division 5 -- Automatic review of child care tax rebate decisions
152A Automatic review of child care tax rebate decisions
(1) This section applies if:
(a) an application (the original application ) has been made under section 109A, 111 or 142 for review of a decision relating to a person's child care benefit entitlement in respect of one or more sessions of care provided by an approved child care service to a child during an income year; and
(b) an amount of child care tax rebate is applicable in respect of the person and the child for the income year; and
(c) the result of the review affects the person's child care benefit entitlement in respect of the session or sessions of care.
(2) This Act has effect as if the original application included an application for review of any determination of entitlement for child care tax rebate for the person in respect of the child for the income year.
17 Paragraph 195(1)(d)
Omit "a determination under section 206 is in force", substitute "the service is covered by a determination in force under section 206".
18 Section 197
Omit "a determination under section 206 is in force", substitute "the service is covered by a determination in force under section 206".
19 Paragraph 200(1)(c)
After "of", insert "any".
20 After section 201A
Insert:
201B Publicising sanctions or suspensions
(1) If the Secretary:
(a) does one or more of the things mentioned in paragraphs 200(1)(a) to (h); or
(b) suspends the approval of a service under subsection 201A(1);
the Secretary may publicise this in any way the Secretary thinks appropriate.
(2) Without limiting subsection (1), the Secretary may publicise information that includes the following:
(a) the name and address of the service;
(b) the name of the operator of the service;
(c) if the information relates to the doing of one or more of the things mentioned in paragraphs 200(1)(a) to (h):
(i) the day when each thing done starts to have effect; and
(ii) the things done; and
(iii) each condition for the continued approval of the service that the service has not complied, or is not complying, with; and
(iv) the day (if any) when each thing done ceases to have effect;
(d) if the information relates to a suspension under subsection 201A(1):
(i) the day when the suspension starts to have effect; and
(ii) the grounds for the suspension; and
(iii) the day (if any) when the suspension ceases to have effect.
21 At the end of section 206
Add:
Note: Guidelines under this section may refer to one or more classes of approved child care services (see subsection 13(3) of the Legislative Instruments Act 2003 ).
22 Subsection 207(1)
Repeal the subsection, substitute:
Initial allocation of child care places
(1) The Secretary must allocate child care places to an approved child care service covered by a determination in force under section 206. The Secretary must do so in accordance with the determination.
23 Section 219E
Repeal the section, substitute:
219E Obligation to provide statements
(1) If:
(a) a determination is in force under section 50F that an individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and
(b) a session or sessions of care are provided by an approved child care service to the child during a period (the statement period ) described in subsection (4); and
(c) the service is required to pass on an amount under section 219B for the session or sessions;
the service must, within 4 weeks after the end of the statement period for the session or sessions, give to the individual or some other person applicable under rules made under subsection (6) a statement setting out the matters specified in subsection (5) in relation to the session or sessions.
Note: This is a civil penalty provision. Part 8C provides for pecuniary penalties for breaches of civil penalty provisions.
(2) An approved child care service commits an offence if:
(a) a determination is in force under section 50F that an individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and
(b) a session or sessions of care are provided by the service to the child during a period (the statement period ) described in subsection (4); and
(c) the service is required to pass on an amount under section 219B for the session or sessions; and
(d) the service does not, within 4 weeks after the end of the statement period for the session or sessions, give to the individual or some other person applicable under rules made under subsection (6) a statement setting out the matters specified in subsection (5) in relation to the session or sessions.
Penalty: 60 penalty units.
(3) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .
(4) The statement periods in relation to the service, the individual and the child are as follows:
(a) the first statement period is the period of 4 weeks starting at the latest of:
(i) the service's application day applicable under item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 ; and
(ii) 1 January 2009; and
(iii) the day when the determination under section 50F came into force;
or, if that day is not a Monday, the period of 4 weeks starting on the first Monday after that day; and
(b) the later statement periods are each subsequent period of 4 weeks during which a session or sessions of care are provided by the service to the child.
Note: The rules may specify different statement periods for particular approved child care services or classes of approved child care services (see subsection (6)).
(5) The matters required to be set out in a statement for a statement period are:
(a) the start and end of the statement period; and
(b) the amount that would have been the fees payable for the session or sessions of care provided by the service to the child during the statement period if no amount had been passed on under section 219B for the session or sessions; and
(c) the amount of fee reductions required to be passed on under section 219B for the session or sessions; and
(d) any other information the Secretary specifies in the rules (if any) made under subsection (6).
Note: The amount of fee reductions required to be set out in the statement may be a nil amount (see section 4A).
(6) The Secretary may, by legislative instrument, make rules dealing with any of the following matters:
(a) how statements should be given;
(b) to whom the statements should be given;
(c) for particular approved child care services or classes of approved child care services--different statement periods;
(d) other information that must be given in the statements.
24 Subsection 221(4)
After "officer", insert ", except an SES employee or acting SES employee,".
25 Subsections 224A(1) and (2)
After "Part 8", insert "or 8C".
Note: The heading to section 224A is altered by adding at the end " or 8C ".
26 At the end of section 224A
Add:
(4) For the purposes of this section, a notice of a decision of an officer under Part 8C is:
(a) an infringement notice under section 219TSI; or
(b) a notice of suspension under section 219TSQ.
27 Application--amendments about CCMS
The amendments made by items 2, 4 and 6 apply in relation to a session or sessions of care provided by an approved child care service to a child during a week falling wholly after the service's application day (within the meaning of item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007) .
28 Application--amendment about further CCTR determinations
The amendment made by item 3 applies in relation to care provided by an approved child care service to a child on or after 1 July 2006.
29 Application--amendments about varying determinations of a weekly limit of hours
The amendments made by items 7 to 10 apply in relation to applications for variations if the applications are made after the commencement of those items.
30 Application--amendments about publicising sanctions or suspensions
The amendments made by items 12 and 20 apply in relation to:
(a) a thing done under subsection 200(1) of the A New Tax System (Family Assistance) (Administration) Act 1999 after the commencement of this item (whether or not the thing is done in relation to non - compliance happening before that commencement); and
(b) a decision to suspend under subsection 201A(1) of that Act made after that commencement (whether or not the grounds for the suspension happen before that commencement).
31 Application--amendments about CCTR review
The amendments made by items 13 to 16 apply to decisions made after the commencement of those items.