Part 1 -- Amendment of the A New Tax System (Family Assistance) (Administration) Act 1999
A New Tax System (Family Assistance) (Administration) Act 1999
1 Subsection 3(1) (after paragraph (a) of the definition of child care service payment )
Insert:
(aa) a payment under section 219QC or subsection 219QD(2) in respect of child care rebate; or
2 Subsection 65EAAE(2)
Omit "Subject to subsection (3), the", substitute "The".
3 Subsection 65EAAE(3)
Repeal the subsection.
4 Paragraph 108(2)(daaa)
Repeal the paragraph.
5 After paragraph 108(2)(db)
Insert:
(dba) a decision under subsection 218RA(1A) not to pay enrolment advance; or
6 Subsection 219EA(2)
Omit "Subject to subsection (5), the", substitute "The".
7 Subsection 219EA(5)
Repeal the subsection.
8 Paragraph 219QC(3)(d)
After "ceases", insert "or where notification of decision to cease operating service".
9 Subsection 219QD(1)
Repeal the subsection, substitute:
(1) This section applies if:
(a) the Secretary, on recalculating under section 65EAAD the amount in which the Secretary considers child care rebate is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week, reduces the amount (including to nil); and
(b) the individual has made an election under paragraph 65EAAAA(1)(b) that is in effect for the week to have child care rebate paid weekly to the approved child care service.
10 Subsection 219QD(2)
After "amount", insert "(if any)".
11 Subsection 219QD(3)
Omit all the words after "against", substitute:
one or more child care service payments that are to be made to the service (the first service ) or to another approved child care service operated by the person who operates the first service.
Note: For child care service payment see subsection 3(1).
12 Subparagraph 219RC(3)(b)(ii)
After "section 219QA", insert "section 219QD".
13 Application
(1) The amendments made by items 2, 3, 6, 7, 9 and 10 of this Schedule apply in relation to recalculations done under section 65EAAD of the Family Assistance Administration Act on or after the commencement of those items in respect of weeks beginning before, on or after that commencement.
(2) The amendment made by item 11 of this Schedule applies in relation to payments that are to be made on or after the commencement of that item.
Part 2 -- Amendment of the Family Assistance and Other Legislation Amendment (Child Care and Other Measures) Act 2011
Family Assistance and Other Legislation Amendment (Child Care and Other Measures) Act 2011
14 Items 5 and 6 of Schedule 1
Repeal the items.
Part 3 -- Other consequential amendments
Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007
15 After paragraph 97C(1)(b) of Schedule 1
Insert:
(ba) subsection 219QD(3) of that Act (about set off where amount of weekly child care rebate reduced on recalculation); and