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

Schedule 3   Other amendments

Part 2   Amendments commencing 1 July 2017

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

19   At the end of section 219RC

Add:

Enrolment began at least 4 years ago

(4) If:

(a) on a day, at least 4 years have passed since the day an enrolment of a child for care by an approved child care service (the first service ) began; and

(b) either of the following occurred in respect of the enrolment:

(i) an enrolment advance was paid;

(ii) an enrolment advance would have been paid but for a set-off under subsection 82(2), section 219QA or section 219QD, this section or section 219RE or the imposition of a sanction under paragraph 200(1)(f);

the Secretary must set off an amount equal to the amount of the enrolment advance against one or more child care service payments that are to be made to the first service or to another approved child care service operated by the person who operates the first service.

Note: For child care service payment see subsection 3(1).

One set-off per amount

(5) Despite subsection (1), (3) or (4), the Secretary must not set off, under the subsection, an amount equal to the amount of a particular enrolment advance if the Secretary has already set off that amount in relation to the enrolment advance under another subsection of this section.