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New requirements for Child Care Subsidy providers from 1 April

Learn about the new STR requirements for CCS provider approval applicants starting 1 April.

Published 12 March 2025

All new Child Care Subsidy (CCS) provider approval applicants will need to supply a statement of tax record (STR) to the Australian Government Department of EducationExternal Link. Some existing providers may also be asked to provide an STR. The Department of Education will notify those existing providers who will require an STR.

The STR demonstrates your satisfactory engagement with the tax system and is required when applying to administer CCS.

To apply for an STR, use our online services. After you submit your application, you’ll get a receipt and your STR within 4 business days.

Important tips:

  1. Check your registration: Make sure you have an Australian business number (ABN), tax file number (TFN) and goods and service tax (GST) registration if your income is above the relevant limits.
  2. Review your tax lodgements: Ensure you’ve submitted at least 90% of your income tax returns, business activity statements (BAS), and fringe benefits tax (FBT) due in the past 4 years (or since your tax record started, if less than 4 years).
  3. Address outstanding debts: If you owe $10,000 or more (not including disputed debts), either pay them off or set up a payment plan.

Taking these steps will help you resolve any tax issues with us before applying for your STR.

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