A New Tax System (Family Assistance) Act 1999

Pt 4 heading substituted by No 22 of 2017, s 3 and Sch 1 item 38, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. The heading formerly read:

PART 4 - RATE OF FAMILY ASSISTANCE

Div 4 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

Div 4 and 5 substituted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under S 10. Div 4 and 5 formerly read:

Subdivision A - Care provided by approved child care service

SECTION 69 Application of Subdivision to parts of sessions of care  
69
If an individual is eligible for child care benefit for only part of a session of care, this Subdivision applies to the individual ' s rate of child care benefit for that part of the session as if a reference in this Subdivision to a session of care included a reference to a part of a session of care. 70 Rate of child care benefit for care provided by approved child care service  
Care provided by approved child care service - individual eligible

70(1)
Subject to section 71 , an individual ' s rate of child care benefit for a session of care provided by an approved child care service is worked out using Schedule 2 . Section 72 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.

Care provided by approved child care service - service eligible

70(2)
If an approved child care service is eligible for child care benefit for a session of care it provides to a child, the rate of child care benefit for the session is worked out using section 71 . Section 72 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.

Hourly rate may be applied to part of hour

70(3)
To avoid doubt, an hourly rate of child care benefit may be applied to a part of an hour of a session of care. That part of the hour attracts the appropriate proportion of the amount for a full hour.
71 Rate of child care benefit in special circumstances  
71(1)
If:

(a) this subsection is being applied for the purposes of subsection 42(2) ; and

(b) the service is satisfied that:

(i) the child concerned is at risk of serious abuse or neglect; or

(ii) the individual concerned is experiencing hardship of a kind specified in a determination in force under subsection 48(1) ;

the service may certify in writing that the hourly rate of child care benefit for sessions of care it provides to the child while the certificate is in force is to be higher than the rate that would otherwise apply. The certificate must specify the higher rate and the period for which that rate applies.

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History

S 71(1) amended by No 83 of 1999, s 3 and Sch 2 items 27 to 29, by substituting para (a), substituting " child concerned " for " child " in subpara (b)(i), and substituting " individual concerned " for " individual " in subpara (b)(ii), effective 1 July 2000. Paragraph (a) formerly read:

(a) an individual is eligible for child care benefit for care provided to a child by an approved child care service; and

71(2)
If an approved child care service providing care to a child is eligible for child care benefit for care provided to the child, the service must certify in writing the hourly rate of child care benefit for the sessions of care it provides to the child while the certificate is in force. The certificate must specify the period for which that rate applies.

71(3)
The period specified in a certificate under subsection (1) or (2):

(a) must be a number of complete weeks; and

(b) may start before or after the certificate is given; and

(c) must not be such that the total of that period, and the period specified in each other certificate (if any) given by the service under this section in relation to the child and the same financial year, exceeds 13 weeks.

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History

S 71(3) amended by No 83 of 1999, s 3 and Sch 2 item 30, by substituting " financial " for " calendar " in para (c), effective 1 July 2000.

71(4)
If:

(a) an approved child care service gives a certificate under subsection (1) or (2); and

(b) the total of the period specified in the certificate, and the period specified in each other certificate (if any) by the service under subsection (1) or (2) in relation to the child and the same financial year, equals 13 weeks; and

(c) either:

(i) the service is eligible for child care benefit for care provided for the child; or

(ii) the Secretary is satisfied that the child is at risk of serious abuse or neglect; or

(iii) the Secretary is satisfied that the individual mentioned in subparagraph (1)(b)(ii) is experiencing hardship of a kind specified in a determination in force under subsection 48(1) ;

the Secretary may determine that the hourly rate of child care benefit for sessions of care the service provides to the child while the determination is in force is to be higher than the rate that would otherwise apply. The determination must specify the higher rate and the period for which that rate applies.

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History

S 71(4) amended by No 83 of 1999, s 3 and Sch 2 item 31, by substituting " financial " for " calendar " in para (b) and " the individual mentioned in subparagraph (1)(b)(ii) " for " an individual who is eligible for child care benefit for the care provided to the child " in para (c)(iii), effective 1 July 2000.

71(5)
The period specified in the determination:

(a) must be a number of complete weeks; and

(b) may start before or after the determination is made.

71(6)
If a certificate is given under subsection (1) or (2), or a determination is made under subsection (4), the hourly rate of child care benefit for sessions of care provided by the approved child care service to the child during the period for which the certificate or determination applies is the rate specified in the certificate or determination. Section 72 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.

71(7)
A certificate under subsection (1) or (2), or a determination under subsection (4), is to be made in accordance with rules in force under subsection (8).

71(8)
The Minister may, by determination, make rules relating to the giving of certificates under subsection (1) or (2) and the making of determinations under subsection (4).

71(9)
A determination under subsection (8) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .
72 Weekly limit on benefit for care provided by approved child care service  
72(1)
The total amount of child care benefit for care provided by an approved child care service to a child in a week is not to exceed the total of:

(a) the amount charged by the service for sessions of care provided to the child in that week for which an individual is eligible for child care benefit; and

(b) if the service is eligible for child care benefit for a session of care provided to the child in that week - the amount that would have been charged by the service for sessions of care provided to the child in that week if the service had not been eligible for that child care benefit.

72(2)
For the purposes of subsection (1), a week begins on a Monday.

Subdivision B - Care provided by registered carer

73 Rate of child care benefit for care provided by registered carer  
73(1)
The hourly rate of child care benefit for care provided to a child by a registered carer is the minimum hourly amount per hour. The minimum hourly amount is the amount specified in the numerator in the formula in clause 12 of Schedule 2 . Section 74 imposes a limit on the amount of child care benefit that may be paid for care provided to a child in a week.

73(2)
To avoid doubt, the hourly rate may be applied to a part of an hour. That part of the hour attracts the appropriate proportion of the amount for a full hour.
74 Weekly limit on benefit for care provided by registered carer  
74(1)
The total amount of child care benefit for care provided to a child by a registered carer or carers in a week is not to exceed:

Minimum hourly amount × 50

where:

minimum hourly amount
is the amount specified in the numerator in the formula in clause 12 of Schedule 2 .

74(2)
For the purposes of subsection (1), a week begins on a Monday.

Division 5 - Indexation

Indexation of amounts used in rate calculations  
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Schedule 4 provides for the indexation of certain amounts used in working out rates of family assistance.

Subdiv C repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading.

S 79 repealed by No 22 of 2017, s 3 and Sch 1 item 39, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 4A heading. S 79 formerly read:

SECTION 79 Limitation on service giving certificates - reporting period limit  
79(1)
An approved child care service providing care to a child may not give, in a particular reporting period, a certificate under section 76 (child at risk or hardship) in respect of a session of care provided by the service to a child if:

(a) the service has already, by certificates given under section 76, committed amounts of child care benefit in respect of that child, or in respect of other children, during the same reporting period; and

(b) the total amount of child care benefit so committed by the service in relation to that child and those other children, exceeds the reporting period limit for that reporting period (whether the sessions of care to which the commitment relates occur before, during or after the reporting period).

Reporting period limit

79(2)
For the purposes of paragraph (1)(b), the reporting period limit , for a reporting period (the subject reporting period ) means:

(a) 18% of the total amount of child care benefit payable in relation to all care provided by the service during the reference reporting period (see subsection (3)); or

(b) if the Secretary determines that paragraph (a) is inappropriate to the circumstances of the service - an amount determined by the Secretary in relation to the subject reporting period.

Reference reporting period

79(3)
For the purposes of paragraph (2)(a), the reporting period that is the reference reporting period in relation to the subject reporting period is not the reporting period (the previous reporting period ) immediately before the subject reporting period. It is the reporting period immediately preceding the previous reporting period.

Secretary may specify a higher percentage for paragraph (2)(a)

79(4)
The Secretary may specify a higher percentage for the purposes of paragraph (2)(a) in relation to an approved child care service and a reporting period.

References in subsection (1) to child care benefit

79(5)
The references in paragraphs (1)(a) and (b) to child care benefit are references to:

(a) if an individual is conditionally eligible for child care benefit by fee reduction in respect of the child - to fee reductions; and

(b) if the service is eligible for child care benefit by fee reduction in respect of the child - to child care benefit.

S 79 inserted by No 45 of 2000, s 3 Sch 1 item 55. For transitional provisions see note under s 10.