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

PART 3A - PAYMENT OF CHILD CARE SUBSIDY AND ADDITIONAL CHILD CARE SUBSIDY

History

Pt 3A inserted by No 22 of 2017, s 3 and Sch 1 item 92, effective 2 July 2018. No 22 of 2017, s 3 and Sch 4 contain the following application, saving and transitional provisions:

Schedule 4 - Application, saving and transitional provisions

Part 1 - Introduction
1 Definitions
1
In this Schedule:
Administration Act
means the A New Tax System (Family Assistance) (Administration) Act 1999 .

Assistance Act
means the A New Tax System (Family Assistance) Act 1999 .

commencement day
means 2 July 2018.
Note:

Schedule 1 commences on 2 July 2018.

pre-commencement period
means the period commencing on 1 January 2018 and ending on 1 July 2018.

Part 2 - Child care subsidy and additional child care subsidy
2 Commencement of child care subsidy and additional child care subsidy
2
A person can only be eligible for child care subsidy or additional child care subsidy for a session of care provided on or after the commencement day. 3 Deemed claims for CCS
3
An individual is taken to have made a claim in respect of a child for CCS, in accordance with Division 2 of Part 3A of the Administration Act, if, immediately before the commencement day:

(a) a determination is in effect under section 50F of the Administration Act, that the individual is conditionally eligible under section 42 of the Assistance Act in respect of the child; or

(b) the individual has made an effective claim for child care benefit on which the Secretary has not yet made a determination. 4 Pre-commencement claims etc. for CCS
(1)
The following things may be done during the pre-commencement period, for the purposes of ensuring that amounts of CCS and ACCS, and amounts under section 67EB of the Administration Act, can be paid promptly for weeks commencing on and after the commencement day:

(a) individuals may make claims for CCS, as if the amendments made by Schedule 1 were in force;

(b) the Secretary may exercise powers and perform functions under Part 4A of the Assistance Act and Part 3A of the Administration Act as inserted by Schedule 1, and under Part 6 of the Administration Act as amended by Schedule 1, as if the amendments made by Schedule 1 were in force.

(2)
Subitem (1) does not limit the operation of section 4 of the Acts Interpretation Act 1901 .

(3)
To avoid doubt, subitem (1) is subject to item 2.

…
6 Requirement for enrolments to be in writing
6
References in the Assistance Act and the Administration Act to a complying written arrangement include references to an arrangement:

(a) in force immediately before the commencement day; and

(b) under which a child was enrolled for care by an approved child care service within the meaning of the Administration Act as in force immediately before the commencement day.
Part 3 - Child care benefit and child care rebate
7 End of child care benefit and child care rebate
7
No person can be eligible for child care benefit or child care rebate for care, or a session of care, provided on or after the commencement day. 8 Saving of law in relation to child care benefit and child care rebate
(1)
The following Acts and instruments continue in force, on and after the commencement day, in relation to child care benefit or child care rebate for which a person was eligible before the commencement day, subject to any modifications prescribed by rules made under item 12 (together these are the continued law ):

(a) the Assistance Act, as in force immediately before the commencement day;

(b) the Administration Act, as in force immediately before the commencement day;

(c) an instrument (whether legislative or administrative) in force for the purposes of the Assistance Act or the Administration Act immediately before the commencement day;

(d) any other Act amended by this Act, as in force immediately before the commencement day.

(2)
Without limitation, subitem (1) has the following effects:

(a) a person may make a claim for child care benefit or child care rebate on or after the commencement day, in relation to a session of care provided before the commencement day;

(b) the Secretary must make determinations on and after the commencement day of eligibility for, and entitlement to be paid, child care benefit or child care rebate in respect of sessions of care provided before the commencement day;

(c) payments must be made on and after the commencement day of, or in relation to, child care benefit and child care rebate for which a person was eligible before the commencement day;

(d) the person continues to be liable for any debt to the Commonwealth incurred before the commencement day;

(e) the person may incur a debt to the Commonwealth after the commencement day in relation to payments made to the person before, on or after the commencement day;

(f) any such debts may be recovered on or after the commencement day in accordance with the continued law;

(g) decisions in relation to child care benefit and child care rebate that are reviewable may be reviewed on and after the commencement day in accordance with the continued law.

(3)
Subitem (1) does not apply to the extent of any inconsistency with another provision of this Schedule.

(4)
Subitem (1) does not limit the operation of section 7 of the Acts Interpretation Act 1901 in relation to the repeals made by Schedule 1 to this Act.

Part 4 - Providers of child care services
9 Deemed approval of operators of existing approved child care services
(1)
If, immediately before the commencement day, a person is the operator of an approved child care service within the meaning of the Administration Act as then in force, then, on and after the commencement day:

(a) the person is taken to be:

(i) an approved provider within the meaning of the Administration Act; and

(ii) approved in respect of the service; and

(b) the service is taken to be a service of a type determined by the Secretary under subitem (2).

(2)
For paragraph (1)(b), the Secretary may, by instrument, determine an approved child care service within the meaning of the Administration Act as in force immediately before the commencement day to be a service of one of the following types, as described in the table in subclause 2(3) of Schedule 2 to the Assistance Act (CCS hourly rate cap):

(a) a centre-based day care service;

(b) a family day care service;

(c) an outside school hours care service;

(d) a type of service prescribed by the Minister ' s rules for the purposes of item 4 of that table.

(3)
An instrument made under subitem (2):

(a) is not a legislative instrument if it is expressed to apply in relation to a particular approved child care service; and

(b) is a legislative instrument if it is expressed to apply in relation to a class of approved child care services.

(4)
If, immediately before the commencement day, the approval of a child care service is suspended under Part 8 of the Administration Act, then, on and from the commencement day:

(a) the approval of the operator of the service under subitem (1) is taken to be suspended in respect of the service; and

(b) the Secretary may deal with the operator in respect of the service in accordance with the Administration Act as amended by this Act.
10 Saving of law in relation to approved providers
(1)
The following Acts and instruments continue in force, on and after the commencement day, subject to any modifications prescribed by rules made under item 12 (together these are the continued law ), in relation to things done, or matters arising, before the commencement day in relation to a person mentioned in subitem 9(1):

(a) the Assistance Act, as in force immediately before the commencement day;

(b) the Administration Act, as in force immediately before the commencement day;

(c) an instrument (whether legislative or administrative) in force for the purposes of the Assistance Act or the Administration Act immediately before the commencement day;

(d) any other Act amended by this Act, as in force immediately before the commencement day.

(2)
Without limitation, subitem (1) has the following effects:

(a) the person must continue to comply with the continued law in relation to care provided before the commencement day;

(b) the person continues to be liable for any debt to the Commonwealth incurred before the commencement day;

(c) the person may incur a debt to the Commonwealth after the commencement day in relation to payments made to the person before, on or after the commencement day;

(d) any such debts may be recovered on or after the commencement day in accordance with the continued law;

(e) decisions in relation to the person that are reviewable may be reviewed on and after the commencement day in accordance with the continued law.

Part 5 - Miscellaneous
11 Delegations
11
The amendment of subsection 221(1) of the Administration Act by this Act does not affect a delegation in effect for the purposes of that subsection immediately before the commencement day. 12 Transitional rules
(1)
The Minister may make rules prescribing matters:

(a) required or permitted by this Act to be prescribed by the rules; or

(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

(2)
In particular, rules may be made prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to:

(a) the amendments or repeals made by any Schedule to this Act; or

(b) the enactment of this Act.

(3)
Rules made within 2 years after the commencement day may provide that this Act or any other Act or instrument has effect with any modifications prescribed by the rules.

(4)
Subsection 12(2) of the Legislation Act 2003 does not apply in relation to a provision of the rules if:

(a) the rules are registered within 2 years after the commencement day; and

(b) the provision is taken to commence before the day the rules are registered, but on or after the commencement day.

(5)
However, if:

(a) rules are registered to which paragraph (4)(a) and (b) applies; and

(b) a person engaged in conduct before the day the rules were registered; and

(c) but for any retrospective effect of the rules, the conduct would not have contravened a provision of this Act, or another Act or instrument;
then a court must not convict the person of an offence, or impose a pecuniary penalty, in relation to the conduct on the grounds that it contravened a provision of this Act or another Act or instrument.

(6)
This Schedule does not limit the rules that may be made under this item.

Division 3 - Determinations

View history reference

View history note

Subdivision B - Determinations for individuals claiming CCS by fee reduction

View history reference

View history note

SECTION 67CD Determination of individual ' s entitlement to be paid CCS or ACCS
Preconditions for making determinations

67CD(1)
The Secretary may make a determination under this section for an individual for a week, in relation to sessions of care provided to a child by an approved child care service, only if:

(a) a determination that the individual is eligible for CCS by fee reduction for the child is in effect under paragraph 67CC(1)(a) in relation to any day in the week; and

(b) the provider of the service has given the Secretary a report under section 204B (requirement to report about children for whom care is provided) in relation to the child for the week, including such a report as varied, substituted or corrected under subsection 204B(6) or section 204C ; and

(c) - (d) (Repealed by No 125 of 2019)

(e) if the Secretary gives the individual a notice under subsection (11) in relation to the child ' s enrolment for those sessions - the individual has complied with the notice.

View history note

67CD(1A)

View history reference

For the purposes of paragraph (1)(b), the provider of the service is taken to have given the Secretary a report under section 204B in relation to the child for the week even if the report is not given by the day required under paragraph 204B(2)(d) .

Note:

The report must still be given in accordance with paragraphs 204B(2)(a) , (b) and (c), and the information included in the report as required by those provisions must be accurate and complete (see subsection 204B(3) ).

View history note

Entitlement to be paid CCS

67CD(2)
If the Secretary is satisfied that:

(a) the individual is eligible for CCS under section 85BA of the Family Assistance Act for one or more of the sessions of care provided by the service to the child in the week, or would be eligible except that a session of care is provided on a day in an immunisation grace period for the child (see subsection (9)); and

(b) the individual meets the information requirements in subsection (10) for the week; and

(c) none of subsections (3), (4) and (6) apply in relation to the sessions of care; and

(d) the amount of CCS to which the individual will become entitled for the sessions of care is more than nil;

the Secretary must determine:

(e) that the individual is entitled to be paid CCS for the sessions of care referred to in paragraph (a); and

(f) the amount of CCS the individual is entitled to be paid.

Note:

See subsection (1) for preconditions for making determinations under this subsection.

Entitlement to be paid ACCS (child wellbeing) or ACCS (temporary financial hardship)

67CD(3)
If the Secretary is satisfied that:

(a) the individual is eligible for ACCS under section 85CA or 85CG of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection (9)); and

(b) there is no determination in effect under subsection 67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and

(c) the individual meets the information requirements in subsection (10) for the week;

the Secretary must determine:

(d) that the individual is entitled to be paid ACCS (child wellbeing) or ACCS (temporary financial hardship) (as applicable) for the sessions of care referred to in paragraph (a); and

(e) the amount of ACCS the individual is entitled to be paid.

Note:

See subsection (1) for preconditions for making determinations under this subsection.

Entitlement to be paid ACCS (grandparent)

67CD(4)
If the Secretary is satisfied that:

(a) the individual has applied to the Secretary, in a form and manner approved by the Secretary, and within any time period approved by the Secretary, for ACCS (grandparent) in relation to the week; and

(b) the application contains the information, and is accompanied by the documents, required by the Secretary; and

(c) the individual is eligible for ACCS under section 85CJ of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection (9)); and

(d) there is no determination in effect under subsection 67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and

(e) the individual meets the information requirements in subsection (10) for the week;

the Secretary must determine:

(f) that the individual is entitled to be paid ACCS (grandparent) for the sessions of care referred to in paragraph (c); and

(g) the amount of ACCS (grandparent) the individual is entitled to be paid.

Note:

See subsection (1) for preconditions for making determinations under this subsection.

67CD(5)
A determination cannot be made under subsection (4) for an individual for a week if the CCS fortnight that includes the week starts more than 28 days before the individual made the application referred to in paragraph (4)(a).

Entitlement to be paid ACCS (transition to work)

67CD(6)
If the Secretary is satisfied that:

(a) the individual has applied to the Secretary, in a form and manner approved by the Secretary, and within any time period approved by the Secretary, for ACCS (transition to work) in relation to the week; and

(b) the application contains the information, and is accompanied by the documents, required by the Secretary; and

(c) the individual is eligible for ACCS under section 85CK of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection (9)); and

(d) there is no determination in effect under subsection 67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and

(e) the individual meets the information requirements in subsection (10) for the week;

the Secretary must determine:

(f) that the individual is entitled to be paid ACCS (transition to work) for the sessions of care referred to in paragraph (b); and

(g) the amount of ACCS (transition to work) the individual is entitled to be paid.

Note:

See subsection (1) for preconditions for making determinations under this subsection.

67CD(7)
A determination cannot be made under subsection (6) for an individual for a week if the CCS fortnight that includes the week starts before the individual made the application referred to in paragraph (6)(a).

No entitlement to be paid CCS or ACCS

67CD(8)
If the Secretary is not satisfied as referred to in subsection (2), (3), (4) or (6), the Secretary must determine that the individual is not entitled to be paid CCS or ACCS for the sessions of care provided to the child by the service in the week.

Immunisation grace period

67CD(9)
A session of care is provided on a day in an immunisation grace period for a child if:

(a) on the day, the child does not meet the immunisation requirements in section 6 of the Family Assistance Act; and

(b) the day is no more than 63 days after the day the child ceased to meet the immunisation requirements.

Meeting the information requirements

67CD(10)
An individual meets the information requirements for a week if, on a day in the week:

(a)

View history reference

either of the following applies:

(i) the Secretary has the details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid;

(ii) the Secretary made a request of the individual under section 67FE no more than 28 days ago; and

(b)

View history reference

any of the following applies:

(i) the Secretary has the tax file number of each TFN determination person;

(ii) the Secretary made a determination under subsection 67BE(2) or (3) in relation to the individual ' s claim no more than 28 days ago;

(iii) the Secretary made a request of the individual under section 67FG no more than 28 days ago;

(iv) the Secretary has the tax file number of the individual and is satisfied that it is unreasonable in the circumstances for the individual to provide the tax file number of each TFN determination person other than the individual;

(c) if, before the week, a period for giving information or producing a document required under Division 1 of Part 6 had ended without the individual giving the information or producing the document - the individual has given the information or produced the document; and

(d)

View history reference

if a determination was made for the individual under section 67CD for a week in the income year (the relevant income year ) that is 2 income years before the income year in which the CCS fortnight that includes the week starts - the individual has met the CCS reconciliation conditions for the relevant income year.

[ CCH Note: S 67CD(10) will be amended by No 26 of 2021, s 3 and Sch 1 item 44, by substituting para (d), effective 1 July 2021. Para (d) will read:

(d) if a determination was made for the individual under section 67CD for a week in a previous income year and the first deadline for the previous income year has passed - the individual has met the CCS reconciliation conditions for that previous income year.

]

View history note

Notice requiring information about enrolments

67CD(11)
For paragraph (1)(e), the Secretary may, by written notice, require an individual to give to the Secretary, in a form and manner approved by the Secretary, information stated in the notice in relation to the child ' s enrolment for sessions of care provided, or to be provided, by an approved child care service.

View history note

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

Schedule 4 - Application, saving and transitional provisions

Part 1 - Introduction

Note:

Part 2 - Child care subsidy and additional child care subsidy

Part 3 - Child care benefit and child care rebate

Part 4 - Providers of child care services

Part 5 - Miscellaneous

Note:

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