Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (38 of 2020)

Schedule 4   Amendments to support the child care sector

Part 1   Review of certain CCS decisions

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

2   Application

(1) The amendment made by item 1 applies in relation to reviews of child care decisions in relation to sessions of care provided in CCS fortnights starting in the 2019-2020 income year, and later income years.

(2) The amendment made by item 1 has no effect to the extent (if any) to which it would:

(a) result in an acquisition of property (within the meaning of paragraph 51(xxxi) of the Constitution) from a person otherwise than on just terms (within the meaning of that paragraph); or

(b) impose taxation (within the meaning of section 55 of the Constitution).