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) Act 1999

33   Sections 10 to 18

Repeal the sections, substitute:

10 When a session of care is provided

Basic rule about when a session of care is provided

(1) For the purposes of this Act and the Family Assistance Administration Act, a child care service provides a session of care to a child if:

(a) the child is enrolled for care by the service and the child attends the session of care or any part of it; or

(b) if the child does not attend any part of the session of care - the service is taken to have provided the session of care to the child under subsection (2) or (3).

Note: Enrolled is defined in section 200B of the Family Assistance Administration Act.

Up to 42 absences

(2) A child care service is taken to have provided a session of care to a child on a day in a financial year if:

(a) had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2; and

(b) the day is:

(i) a day on which the child is enrolled for care by the service; and

(ii) after the day the child first attended a session of care provided by the service; and

(iii) before the day the service permanently ceased providing care to the child; and

(iv) not a day prescribed by the Minister's rules; and

(c) there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection.

More than 42 absences

(3) A child care service is taken to have provided a session of care to a child on a day in a financial year if:

(a) there have already been 42 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under subsection (2); and

(b) had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2; and

(c) the day is:

(i) a day on which the child is enrolled for care by the service; and

(ii) after the day the child first attended a session of care provided by the service; and

(iii) before the day the service permanently ceased providing care to the child; and

(iv) not a day prescribed by the Minister's rules; and

(d) the absence is for a reason specified in subsection (4); and

(e) if the absence is for an illness referred to in paragraph (4)(a) or (b) - the service has been given a certificate that was issued by a medical practitioner in relation to the illness.

(4) For the purposes of paragraph (3)(d), the reasons are the following:

(a) the child is ill;

(b) any of the following persons is ill:

(i) the individual in whose care the child is;

(ii) the partner of the individual in whose care the child is;

(iii) an individual with whom the child lives;

(c) the child is attending preschool;

(d) alternative care arrangements have been made for the child on a pupil-free day;

(e) a reason prescribed by the Minister's rules.

(5) If a service has permanently ceased providing care to a child, the service is taken to have done so on the day the child last attended a session of care provided by the service.