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FAMILY ASSISTANCE LEGISLATION AMENDMENT (CHILD CARE SUBSIDY) ACT 2021 - SCHEDULE 1

Removal of child care subsidy annual cap

 

A New Tax System (Family Assistance) Act 1999

1   Subsection   3(1) (definition of annual cap )

Repeal the definition.

2   Subclause   1(1) of Schedule   2

Omit "(1)".

3   Subclause   1(1) of Schedule   2 (method statement, step 1)

Omit "step 2", substitute "step 3".

4   Subclause   1(1) of Schedule   2 (method statement, step 2)

Repeal the step.

5   Subclause   1(1) of Schedule   2 (method statement, step 6)

Repeal the step, substitute:

Step 6.   The amount of CCS for the individual for the week, for the sessions of care identified in step 3, is the activity - tested amount.

6   Subclause   1(1) of Schedule   2 (method statement, step 7)

Repeal the step, substitute:

Step 7.   If at least one of the sessions of care identified in step 3 is a session of care to which clause   4A applies, the amount of CCS for the individual for the week, for the sessions of care, is the adjusted activity - tested amount.

7   Subclauses   1(2) and (3) of Schedule   2

Repeal the subclauses.

8   Paragraph   5(b) of Schedule   2

Repeal the paragraph.

9   Paragraph   5(c) of Schedule   2

Omit "CCS;", substitute "CCS.".

10   Paragraphs 5(d) and (e) of Schedule   2

Repeal the paragraphs.

11   Paragraph   7(b) of Schedule   2

Repeal the paragraph.

12   Paragraph   7(c) of Schedule   2

Omit "clause   3;", substitute "clause   3.".

13   Paragraphs 7(d) and (e) of Schedule   2

Repeal the paragraphs.

14   Clause   2 of Schedule   4 (table item   20)

Repeal the item.

15   Subclause   3(1) of Schedule   4 (table item   20)

Repeal the item.

16   Application provision

The amendments of the A New Tax System (Family Assistance) Act 1999 made by this Schedule apply in relation to:

  (a)   the income year in which this item commences and later income years; and

  (b)   sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.

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

17   Subparagraph   67CE(1)(b)(ii)

Omit "test result;", substitute "test result.".

18   Subparagraph   67CE(1)(b)(iii)

Repeal the subparagraph.

19   Subsection   105E(6)

Omit all the words after "the Secretary must apply Part   1 of Schedule   2 to the Family Assistance Act in relation to the fortnight", substitute "as if the individual's adjusted taxable income for the year included the adjusted taxable income for the year for the other member of the couple".

20   Saving provision--income years ending before commencement

  Despite the repeal of subparagraph   67CE(1)(b)(iii), and the amendment of subsection   105E(6), of the A New Tax System (Family Assistance) (Administration) Act 1999 by this Schedule, those provisions, as in force immediately before the commencement of this item, continue to apply, on and after that commencement, in relation to income years ending before that commencement.



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