Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)

Schedule 1   Main amendments

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

163   After subsection 111(2)

Insert:

(2A) A child care decision about an individual's entitlement to be paid CCS for a week, to the extent the child care decision is based on:

(a) the individual's adjusted taxable income for the income year (the relevant income year ) in which the CCS fortnight that includes the week starts; or

(b) the individual's activity test result for the CCS fortnight that includes the week;

is not to be reviewed on AAT first review unless the individual has met the CCS reconciliation conditions for the relevant income year.

(2B) A child care decision made because of subsection 105E(2) is not to be reviewed on AAT first review unless the individual has met the CCS reconciliation conditions for the relevant income year.