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

PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY  

Division 5 - Payments  

SECTION 67EA   Simplified outline of this Division  

If an individual is entitled to be paid CCS or ACCS by fee reduction for sessions of care provided to a child in a week:

  • (a) the Secretary pays the amount to the provider of the child care service (less a withholding amount in the case of CCS); and
  • (b) the provider must pass on the amount to the individual within 14 days or a longer period directed by the Secretary (whether as a fee reduction or in any other way). The provider ' s obligation to pass on the amount is dealt with in section 201A .
  • If the individual does not receive their full entitlement in this way, the entitlement is paid directly to them, though usually not until after the CCS reconciliation conditions are met.

    Approved providers who are entitled to be paid ACCS (child wellbeing), and individuals who are entitled to be paid CCS or ACCS in substitution for an individual who has died, are paid their entitlements directly.




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