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

Pt 3 heading substituted by No 22 of 2017, s 3 and Sch 1 item 86, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. The heading formerly read:

PART 3 - PAYMENT OF FAMILY ASSISTANCE

Div 4 repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Div 4 substituted by No 45 of 2000, s 3 Sch 2 item 60.

Act No 45 of 2000 contained the following transitional provisions:

Schedule 6 - Transitional provisions associated with the establishment of a scheme for the payment of child care benefit

SECTION 1 Definitions  
1
In this Schedule, unless the contrary intention appears:

approved child care service
has the meaning given in subsection 3(1) of the Family Assistance Administration Act.

childcare assistance
means fee reductions made in respect of care provided before:

(a) 1 July 2000; or

(b) on or after 1 July 2000, as provided for in this Schedule;

in compliance with:

(c) the fee relief guidelines; or

(d) a Commonwealth program, administered by the Commonwealth Department of Family and Community Services or the Commonwealth Services Delivery Agency, that provided for fee reductions, generally known as ``childcare assistance ' ' or ``fee relief ' ' .

childcare assistance agreement
means an agreement, to which the Commonwealth is a party:

(a) entered into under section 20 of the Child Care Act 1972 ; or

(b) any other agreement, not being an agreement entered into under that Act;

that is made to provide grants to reimburse the costs of fee reductions.

childcare assistance scheme
means the Commonwealth program under which childcare assistance is paid.

child care rebate
means child care rebate payable under the Childcare Rebate Act 1993.

data collection form
means a written request to an individual from the Secretary for information relating to matters associated with the establishment of a scheme for payment of child care benefit.

family allowance
means family allowance payable under the Social Security Act 1991 .

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

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

family assistance law
has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.

fee relief guidelines
means the Childcare Assistance (Fee Relief) Guidelines made under section 12A of the Child Care Act 1972 as in force on 30 June 2000.

Secretary
, in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.

SECTION 2 Special rules relating to individual entitled to childcare assistance before 1 July 2000  
2(1)
If, before 1 July 2000:

(a) a decision has been made in respect of an individual and a child with the effect that the individual is entitled to childcare assistance in respect of the child; and

(b) the individual has returned a completed data collection form to the Secretary by the date specified in the form;

then:

(c) section 42 of the Family Assistance Act as amended by this Act and in force on 1 July 2000, is treated as being in force when the completed data collection form was returned; and

(d) the individual is taken to be conditionally eligible under that section, as so in force, at the time that the form was returned.

2(2)
If:

(a) determinations of conditional eligibility, CCB %, a weekly limit of hours and schooling %, would, apart from this subitem, come into force on 1 July 2000 in respect of the individual and the child; and

(b) the individual has not remained entitled to childcare assistance in respect of the child for the period commencing on the day the data collection form is returned to the Secretary and ending on 30 June 2000;

the determinations do not come into force on 1 July 2000.

Note:

Determinations of conditional eligibility, a weekly limit of hours, CCB % and schooling % are made under sections 50F , 50H , 50J and 50K respectively of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.

2(3)
If:

(a) a requirement has been imposed before 1 July 2000 under the childcare assistance scheme in respect of the child of the individual; and

(b) the requirement is that the child comply with the immunisation requirement; and

(c) the child does not meet the requirement by 1 July 2000; and

(d) immediately before 1 July 2000, less than 63 days have elapsed since the requirement was imposed;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(e) section 57E of the Family Assistance Administration Act as so amended, and paragraph 42(1) (c) of the Family Assistance Act as so amended, are treated as having been in force when the requirement was imposed; and

(f) the requirement is taken to have been imposed, at the time when it was imposed, under section 57E of the Family Assistance Administration Act as so amended and as so in force; and

(g) the requirement is taken to have been imposed, at the time when it was imposed, for the purposes of paragraph 42(1) (c) of the Family Assistance Act as so amended and as so in force.

2(4)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the childcare assistance scheme, then, on 1 July 2000, the child is taken to meet the immunisation requirements in section 6 of the Family Assistance Act, as amended by this Act and in force on that day.
SECTION 3 Special rules if individual claiming child care rebate and receiving family allowance returns data collection form  
3(1)
If:

(a) an individual makes a claim for childcare rebate in respect of a child within the period commencing on 1 January 1998 and ending on 30 June 2000; and

(b) immediately before 1 July 2000, the individual is receiving family allowance in respect of the child; and

(c) the individual returns a completed data collection form to the Secretary by the date specified in the form;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(d) paragraph 49B (a) of the Family Assistance Administration Act, as so amended is treated as being in force when the completed data collection form is returned; and

(e) the individual is taken to have made an effective claim under that paragraph, as so in force, at the time that the form was returned.

3(2)
If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the Childcare Rebate Act 1993 , then, on I July 2000, the child is taken to meet the immunisation requirements in section 6 the Family Assistance Act as amended by this Act and in force on that day.
SECTION 4 Individuals may make a claim for child care benefit by fee reduction before 1 July 2000  
4
If an individual makes a claim for child care benefit by fee reduction before 1 July 2000, then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(a) paragraph 49B (a) of the Family Assistance Administration Act, as so amended is treated as being in force when the claim is made; and

(b) the claim is taken to have been made, at the time that it was made, under that paragraph of that Act as so amended and in force. SECTION 5 Minimum CCB % if individual objects to use of tax file number given previously  
5(1)
This item applies to an individual referred to in subitems 2(1) and 3(1).

5(2)
If:

(a) the tax file number of an individual to which this item applies has been provided to the Secretary:

(i) by the individual; or

(ii) by the partner of the individual; or

(iii) by the Commissioner of Taxation on the authority of the individual; under:

(iv) a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or

(v) the childcare assistance scheme for a purpose related to a claim for, or entitlement to, childcare assistance; and

(b) the individual returns to the Secretary a completed data collection form by the date specified in the form; and

(c) in that form, the individual objects to the use of the tax file number previously provided to the Secretary;

a determination of CCB % under section 50J of the Family Assistance Administration Act as amended by this Act and that would come into force on 1 July 2000 in respect of the individual, is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

SECTION 6 Special rules relating to status of a child  
6(1)
If:

(a) immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that a child is taken to be a dependent child; and

(b) either:

(i) under item 2, an individual is taken to be conditionally eligible for child care benefit by fee reduction in respect of the child; or

(ii) under item 3, an individual is taken to have made an effective claim for child care benefit by fee reduction in respect of the child; or

(iii) under item 4, an individual makes a claim for child care benefit by fee reduction in respect of the child;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(c) the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and

(d) the decision that the child is taken to be a dependent child is taken to have been a determination that the child is an FTB child of the individual made, at the time referred to in subitem (2), under subsection 42(2) of the Family Assistance Act as so amended and in force.

6(2)
The determination referred to in paragraph (1)(d) is taken to have been made on:

(a) in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible immediately before the time the individual is taken to be so conditionally eligible; and

(b) in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and

(c) in the case of subparagraph (b)(iii) - the day the claim is made.
SECTION 7 Special rules relating to residence  
7(1)
If:

(a) immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that an individual is taken to be a resident for childcare assistance purposes with effect that the individual is a resident on 1 July 2000; and

(b) either:

(i) under item 2, the individual is taken to be conditionally eligible for child care benefit by fee reduction; or

(ii) under item 3, the individual is taken to have made an effective claim for child care benefit by fee reduction; or

(iii) under item 4, an individual makes a claim for child care benefit by fee reduction;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(c) the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and

(d) the decision that the individual is a resident is taken to have been a determination made, at the time referred to in subitem (2), under section 8 of the Family Assistance Act as so amended and in force.

7(2)
The determination is taken to have been made on:

(a) in the case of subparagraph (b)(i) - the day the individual is taken to be conditionally eligible, immediately before the time the individual is taken to be so conditionally eligible; and

(b) in the case of subparagraph (b)(ii) - the day the effective claim is taken to have been made; and

(c) in the case of subparagraph (b)(iii) - the day the claim is made.
SECTION 8 Special rules relating to tax file numbers provided for another purpose  
8
If:

(a) the tax file number of an individual has been provided to the Secretary:

(i) by the individual; or

(ii) by the partner of the individual; or

(iii) by the Commissioner of Taxation on the authority of the individual; under:

(iv) a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or

(v) the childcare assistance scheme; and

(b) the individual returns to the Secretar y a completed data collection form by the date specified in the form; and

(c) in that form, the individual does not object to the use of the tax file number previously so provided to the Secretary;

that tax file number is taken to have been provided for the purposes of section 50B of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000.

SECTION 9 Special rules relating to TFN requirements  
9(1)
If:

(a) an individual has been requested, before 1 July 2000, under section 75 of the Social Security (Administration) Act 1999 or under the childcare assistance scheme, to provide a tax file number in relation to a claim for, or the receipt of, family allowance or childcare assistance; and

(b) the individual has not, before that date, provided that tax file number; and

(c) immediately before 1 July 2000, less than 28 days have elapsed since the request to provide that number;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(d) the Family Assistance Act as so amended is treated as having been in force when the request was made; and

(e) the request is taken to have been made, at the time when it was made, under section 57B of the Family Assistance Act as so amended and in force.

9(2)
If, under a decision made under the childcare assistance scheme, an individual has been exempted, before 1 July 2000, from having to meet the tax file number requirements of the scheme, then, for the purposes of the Family Assistance Administration Act, as amended by this Act:

(a) that Act as so amended is treated as having been in force when the decision that the individual is exempt was made; and

(b) the decision is taken to have been made, at the time the exemption under the childcare assistance scheme was given, under subsection 57B(6) of that Act as so amended and in force.
SECTION 10 Special rules relating to a childcare assistance agreement in force immediately before 1 July 2000  
Agreement to which this item relates

10(1)
This item applies to a childcare assistance agreement that was in force immediately before 1 July 2000.

Agreement ceases to operate for grants for fee reductions after 1 July 2000 except in certain circumstances

10(2)
Except in the limited circumstances set out in subitem (3) or (4), on and after 1 July 2000, an agreement to which this item applies does not operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000.

Matters in respect of which agreement continues to operate

10(3)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to a session of care that started before 1 July 2000 and continued on that date.

Note 1:

Item 17 continues access to fee reductions under the childcare assistance scheme for care provided during a session of care that started immediately before 1 July 200 and continued on that date.

Note 2: In respect of care provided on 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.

10(4)
An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000, if the care is provided by an outside school hours care service during the period of a school vacation that starts before 1 July 2000 and continues on and after that day.

Note 1:

Item 18 continues access to fee reductions under the childcare assistance scheme for vacation care provided on and after 1 July 2000 if the vacation started before 1 July 2000.

Note 2: In respect of care provided on and after 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.

10(5)
On and after 1 July 2000, an agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided before 1 July 2000.

Note:

In respect of care provided before 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.

10(6)
On and after 1 July 2000, an agreement to which this item applies operates for the purposes of other grants (if any) provided for in the agreement.

Commonwealth under no obligation to make further grants under agreement

10(7)
The operation of an agreement to which this item applies is limited in that the Commonwealth is under no obligation, on or after 1 July 2000, to make any further grants under the agreement to reimburse the costs of fee reductions.

Child Care Act, guidelines etc. to be treated as in force

10(8)
For the purposes of an agreement to which this item applies in so far as it relates to a grant to reimburse the costs of fee reductions, in relation to care provided as mentioned in subitems (3), (4) and (5):

(a) on and after 1 July 2000, the Child Care Act 1972 is treated as being in force as if the amendments made by Schedule < 3 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 had not been made; and

(b) if:

(i) a handbook, guidelines or other document that relates to fee reductions created by a Commonwealth Department with the responsibility for administering the agreement is referred to in the agreement; and

(ii) the handbook, guidelines or other document operates on 30 June 2000; the handbook, guidelines or other document is treated as operating on and after 1 July 2000.

SECTION 11 Childcare assistance agreement services to become approved child care services under section 195 of the Family Assistance Administration Act  
Long day care services

11(1)
If:

(a) a childcare assistance agreement is in force in respect of a long day care service immediately before 1 July 2000; and

(b) the service is not, immediately before 1 July 2000, subject to a suspension under paragraph 4E(1)(d) of the Child Care Act 1972;

the service is treated as being an approved centre based long day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.

Family day care services

11(2)
If a childcare assistance agreement is in force in respect of a family day care service immediately before 1 July 2000, the service is treated as being an approved family day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.

Occasional care services

11(3)
If a childcare assistance agreement is in force in respect of an occasional care service immediately before 1 July 2000, the service is treated as being an approved occasional care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.

Outside school hours care services

11(4)
If a childcare assistance agreement is in force in respect of an outside school hours care service immediately before 1 July 2000, the service is treated as being an approved outside school hours care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.

Requirement of subsection 195(3) of the Family Assistance Administration Act need not be complied with

11(5)
For an approved child care service referred to in subitems (1) to (4) (inclusive), the Secretary does not have to comply with the requirement in subsection 195(3) of the Family Assistance Administration Act as amended by this Act to give a certificate in respect of the service.

If long day care services subject to a sanction (other than suspension) on 30 June 2000, sanction carries over to child care benefit scheme

11(6)
If a long day care service is, immediately before 1 July 2000, subject to a sanction, other than suspension, under section 4E of the Child Care Act 1972 , the service is treated, on and after 1 July 2000, as being subject to the sanction under section 200 of the Family Assistance Administration Act as amended by this Act.
SECTION 12 Special condition of continuing approval of approved child care services referred to in item 11  
12
If:

(a) a service is treated, under item 11, as an approved child care service; and

(b) item 10 applies to an agreement in respect of the service;

it is a condition for the continued approval of the approved child care service under section 195 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, that the service not contravene an obligation imposed on the service under the agreement in respect of a grant to reimburse the costs of fee reductions, in relation to care mentioned in subitems 10(3), (4) and (5).

SECTION 13 Debts under childcare assistance agreements to be recoverable under the Family Assistance Administration Act  
13(1)
If:

(a) an amount (the debt ), whether described as a debt or not, is to be repaid:

(i) under a childcare assistance agreement to which item 10 applies; or

(ii) under section 20B of the Child Care Act 1972 as in force immediately before 1 July 2000 in respect of an advance on account of a grant to reimburse the costs of fee reductions made for children; and

(b) the debt relates to a grant to reimburse the costs of fee reductions for care mentioned in subitem (10)(3), (4) or (5);

the debt, whether it arises before, or on or after, 1 July 2000 is recoverable on or after 1 July 2000 under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.

13(2)
If the debt has been partially recovered under the childcare assistance scheme before 1 July 2000, the balance of the debt may be recovered under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on and after 1 July 2000.
SECTION 14 Minister may terminate childcare assistance agreements  
14(1)
If:

(a) a childcare assistance agreement was in force immediately before 1 July 2000; and

(b) the agreement relates solely to a grant to reimburse the costs of fee reductions;

the Minister may, on or after 1 July 2000, determine, in writing, that the agreement is ended from a date specified in the determination.

14(2)
The determination has effect accordingly.
SECTION 15 Old sanctions to be taken into account by Secretary when considering applications under section 194 of the Family Assistance Administration Act  
15
If:

(a) a person applies under section 194 of the Family Assistance Administration Act as amended by this Act for approval of a child care service as an approved child care service for the purposes of the family assistance law; and

(b) the person, when operating a child care service under the childcare assistance scheme, was subject to sanctions in respect of the service;

the Secretary may refuse to approve the service under subsection 195(2) of that Act as amended by this Act.

SECTION 16 Special rules relating to claims for childcare assistance  
Claims for childcare assistance that are undetermined as at 1 July 2000

16(1)
If:

(a) a person lodged a claim for childcare assistance in respect of care provided before 1 July 2000; and

(b) that claim was not determined before that date;

the claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.

Claims lodged after 1 July 2000

16(2)
Despite the termination of the childcare assistance scheme on 1 July 2000, a person may lodge a claim for childcare assistance before 8 July 2000 if the claim relates to care provided no more than 7 days before the claim is lodged. The claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.
SECTION 17 Special rules relating to sessions of care  
17
If a session of care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for childcare assistance in respect of the session is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force. SECTION 18 Special rules relating to vacation care  
18
If a period of vacation care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for childcare assistance in respect of this care is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force. SECTION 19 Special rules relating to registered carers under section 49 of the Childcare Rebate Act  
Most registered carers to be treated as registered carers under the child care benefits scheme

19(1)
If:

(a) an individual was a registered carer under section 49 of the Childcare Rebate Act 1993 immediately before 1 July 2000; and

(b) the individual did not do any of the following things immediately before 1 July 2000:

(i) operate a child care service that was the subject of a childcare assistance agreement;

(ii) operate a child care service that was receiving financial assistance from the Commonwealth in connection with its operational costs, where the provision of that assistance is administered by the Commonwealth Department of Family and Community Services;

(iii) provide child care under a contract with a family day care service that was the subject of a childcare assistance agreement;

the individual is to be treated as being approved as a registered carer under section 210 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, with effect from that date.

Applications for registration as a carer under section 49 of the Childcare Rebate Act that are undetermined as at 1 July 2000

19(2)
If:

(a) a person or body lodged an application for registration as a carer under section 49 of the Childcare Rebate Act 1993 before 1 July 2000; and

(b) that application was not determined before that date;

then:

(c) the application is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if that Act, as so in force, had continued in force; and

(d) if the registration (if any) relates to a person who is not an individual, the registration remains in force only in relation to care provided before 1 July 2000, or on or after 1 July 2000 as mentioned in subitems 20(3) and (4); and

(e) for the purposes of subitem (1), if the registration (if any) relates to a person who is an individual, the individual is to be treated as being a registered carer before 1 July 2000.

Applications for registration as a carer under section 49 of the Childcare Rebate Act lodged after 1 July 2000

19(3)
Despite the repeal of the Childcare Rebate Act 1993 on 1 July 2000 , a person or body may apply, on or after 1 July 2000 and before 1 January 2001, for registration as a carer under section 49 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 20 Special rules relating to claims for child care rebate  
Claims for child care rebate that are undetermined as at 1 July 2000

20(1)
If:

(a) a person lodged a claim for child care rebate before 1 July 2000; and

(b) that claim was not determined before that date;

the claim is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.

Claims for child care rebate made after 1 July 2000 for care provided before 1 July 2000

20(2)
Despite the repeal of the Childcare Rebate Act 1993 on 1 July 2000, a person may lodge a claim for child care rebate on or after 1 July 2000 and before 1 January 2001 if the claim relates to care provided during a period commencing 2 years before the claim was lodged and ending on 30 June 2000. The claim is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.

20(3)
If a session of care provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for child care rebate in respect of the session is to be determined under the Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.

20(4)
If a period of vacation care provided by an outside school hours care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for child care rebate in respect of this care is to be determined under the Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 21 Special rules relating to registration of families  
Applications for registration of a family under section 19 of the Childcare Rebate Act that are undetermined as at 1 July 2000

21(1)
If:

(a) an individual lodged an application for registration of a family under section 19 of the Childcare Rebate Act 1993 before 1 July 2000; and

(b) that application was not determined before that date;

the application is to be determined under the Childcare Rebate Act 1993 , as in force before 1 July 2000, as if that Act, as so in force, had continued in force.

Applications for registration of a family under section 19 of the Childcare Rebate Act lodged after 1 July 2000

21(2)
Despite the repeal of the Childcare Rebate Act 1993 on 1 July 2000, an individual may apply, on or after 1 July 2000 and before 1 January 2001, for a family to be registered under section 19 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
SECTION 22 Health Insurance Commission's functions and powers in relation to child care rebate to continue for certain matters  
22(1)
The Health Insurance Commission must deal with the following matters:

(a) applications referred to in item 19;

(b) claims referred to in item 20;

(c) applications referred to in item 21;

(d) matters arising in respect of those applications and claims (for example, applications for review);

under the Health Insurance Commission Act 197 3 and the Childcare Rebate Act 1993 as if the following amendments to those Acts had not occurred:

(e) the amendments of the Health Insurance Commission Act 1973 by Schedule 8 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ;

(f) the repeal of the Childcare Rebate Act 1993 .

22(2)
In respect of the Commission's powers under subitem (1), the Commission may, under subsection 55(3) of the Childcare Rebate Act 1993 as continued in force, extend the period in which an application may be made for reconsideration of a decision listed in section 53 of that Act, but only until 30 June 2001.
SECTION 23 Other transitional matters may be provided for in regulations  
23
The Governor-General may make regulations, not inconsistent with this Schedule, the Family Assistance Administration Act and the Family Assistance Act prescribing other transitional matters, apart from transitional matters provided for in this Schedule, that are necessary or convenient for carrying out or giving effect to the introduction of child care benefit under the family assistance law.

Div 4 formerly read:

Subdivision A - Regulations

SECTION 48 Overview  
48
Basically, this Division provides for the making of regulations about how individuals and approved child care services can become entitled to have payments of child care benefit made, and how such payments are to be made. SECTION 49 Determinations about eligibility for child care benefit by instalment for care provided by approved child care services in normal circumstances  
49(1)
The regulations may prescribe circumstances in which, and procedures (which may require the making of claims) by which:

(a) individuals who are conditionally eligible for child care benefit by instalment to an approved child care service in accordance with section 41 of the Family Assistance Act are to be determined by the Secretary to be so conditionally eligible; or

(b) individuals who are eligible for child care benefit by instalment to an approved child care service in accordance with section 42 of that Act are to be determined by the Secretary to be entitled to have child care benefit paid to the service.

49(2)
If the regulations make provision in accordance with paragraph (1)(a), the regulations may make provision for the conditional eligibility to be removed if the child concerned does not, in specified circumstances, meet the immunisation requirements.
SECTION 50 Determinations about eligibility for child care benefit for past periods for care provided by approved child care services in normal circumstances  
50
The regulations may prescribe circumstances in which, and procedures (which may require the making of claims) by which, individuals who are eligible for child care benefit in respect of a session of care provided to a child by an approved child care service in accordance with section 43 of the Family Assistance Act are to be determined by the Secretary to be entitled to be paid child care benefit. SECTION 51 Determinations about eligibility for child care benefit for care provided by approved child care services in special circumstances  
51
The regulations may prescribe circumstances in which, and procedures (which may require the making of claims) by which:

(a) approved child care services that are eligible for child care benefit for sessions of care provided by the service to a child in accordance with section 45 of the Family Assistance Act are to be determined by the Secretary to be entitled to be paid child care benefit; or

(b) approved child care services that are conditionally eligible for child care benefit by instalment in accordance with section 46 of that Act are to be determined by the Secretary to be so conditionally eligible; or

(c) approved child care services that are eligible for child care benefit by instalment in accordance with section 47 of that Act are to be determined by the Secretary to be entitled to be paid child care benefit. SECTION 52 Determinations about eligibility for child care benefit for past periods of care provided by registered carers  
52
The regulations may prescribe circumstances in which, and procedures (which may require the making of claims) by which, individuals who are eligible for child care benefit in accordance with section 49 of the Family Assistance Act are to be determined by the Secretary to be entitled to be paid child care benefit. SECTION 53 Claims and determinations about eligibility for amounts of child care benefit where death occurs  
53
The regulations may:

(a) prescribe circumstances in which, and procedures by which, individuals may make claims stating that they wish to become eligible for an amount of child care benefit in accordance with section 57 of the Family Assistance Act; and

(b) prescribe circumstances in which, and procedures by which, individuals who make such claims and become so eligible are to be determined by the Secretary to be entitled to be paid the amount of the child care benefit. SECTION 54 Estimates of adjusted taxable income  
54
The regulations may make provision for the use of estimates of adjusted taxable income in making determinations of entitlements relating to child care benefit. SECTION 55 Making of payments  
55(1)
If the regulations make provision in accordance with sections 49 to 53 for individuals or approved child care services to become entitled to be paid, or to have paid, child care benefit, the regulations may make provision for the amount, timing and manner of making of the payments.

55(2)
Without limiting subsection (1), regulations under that subsection may provide for any individual who becomes entitled to be paid child care benefit to nominate another individual to whom the benefit is to be paid, with the consent of that other individual.
SECTION 56 Variation etc of determinations  
56(1)
The regulations may make provision for the variation, suspension or cancellation of determinations made under the regulations.

Reconciliation process etc changes to determinations

56(2)
Without limiting subsection (1), if the regulations make provision in accordance with section 54 for the use of estimates of adjusted taxable income in making determinations of entitlements relating to child care benefit, the regulations may make provision for the variation, suspension or cancellation, as part of a process of reconciliation of amounts after the end of the income year concerned or in other situations, of the determinations once assessments have been made of the taxable income.

Exemptions from reconciliation process etc changes in ``special circumstances'' rate cases

56(3)
Without limiting subsection (2), regulations for the purposes of that subsection may provide, in specified circumstances, for exemptions in the case of entitlements of approved child care services to be paid child care benefit, or of individuals to have child care benefit paid to approved child care services, in situations where the approved child care services have given certificates under subsection 71(1) or (2) , or the Secretary has made determinations under subsection 71(4) , of the Family Assistance Act (which deal with child care benefit in special circumstances).
SECTION 57 Passing on child care benefit by way of reduced charges etc  
57(1)
The regulations may make provision for approved child care services, that have been or will be paid amounts of child care benefit for sessions of care that the services provide, to do either or both of the following:

(a) reduce or not charge the amounts that the services would otherwise charge for the sessions;

(b) make payments to persons who have paid charges for the sessions;

in order to pass the benefit of the child care benefit on to the persons who pay or would be liable to pay the charges.

Receipts etc

57(2)
If the regulations make provision in accordance with subsection (1), the regulations may also make provision for the approved child care services to give the person who pays or would otherwise pay the charges a receipt or other document stating the following:

(a) the amount of the charges or that there were no charges;

(b) what the charges would have been if the reduction had not taken place;

(c) how much child care benefit was passed on in reducing the charges;

(d) any other information of a specified kind in relation to the sessions of care the services provided.
SECTION 58 Record keeping obligations  
Maintaining records

58(1)
The regulations may make provision for approved child care services to maintain records of a specified kind that are relevant to one or more of the following:

(a) the services ' eligibility for child care benefit under this Act;

(b) the payments received by the services under this Act;

(c) the services ' compliance with the conditions for the continued approval of the services;

(d) any other matters of a specified kind in relation to the services.

Retaining records

58(2)
The regulations may make provision for approved child care services to retain for a specified period any records that are required to be maintained by regulations for the purposes of subsection (1).

Producing records

58(3)
The regulations may make provision for approved child care services to produce to the Secretary in specified circumstances any records that are required to be retained by regulations for the purposes of subsection (1).
SECTION 59 Provision of information to Secretary  
Information about changes in circumstances

59(1)
The regulations may make provision for the giving of information to the Secretary, by individuals or approved child care services who have become entitled to be paid child care benefit, or to have child care benefit paid, under the regulations, about changes in:

(a) circumstances that may be relevant to their entitlement; or

(b) their address.

Information about changes in service used

59(2)
If the regulations make provision in accordance with paragraph 49(1) (a) for the Secretary to determine that individuals are conditionally eligible for child care benefit by instalment to an approved child care service, the regulations may make provision for the individuals to advise the Secretary of the name and address of any other approved child care service that begins to provide sessions of care for the child.

Information about children cared for by services

59(3)
The regulations may make provision for approved child care services to give the Secretary the following information, in a specified form and manner and at a specified time:

(a) the names of all children to whom the services provided sessions of care during specified periods;

(b) the number of hours in those sessions of care;

(c) the amount of child care benefit that the services have been or will be paid in respect of those sessions of care and the children to whom the amounts relate;

(d) any other information of a specified kind in relation to the services.
SECTION 60 Provision of tax file numbers to Secretary in claims or in documents given together with claims  
60(1)
If the regulations make provision in accordance with section 49 , 50 , 52 or 53 for the making of claims in relation to child care benefit, the regulations may make provision for individuals who are claimants, or partners of claimants, to include in the claim, or in a document in a specified form given to the Secretary together with the claim, a statement of any of the kinds set out in subsection (2), (3) or (4).

Statement of tax file number

60(2)
The first kind of statement is a statement of the tax file number of the individual.

Statement that individual does not know what his or her tax file number is etc

60(3)
The second kind of statement is a statement that the individual:

(a) has a tax file number but does not know what it is; and

(b) has asked the Commissioner of Taxation to inform the individual of his or her tax file number; and

(c) authorises the Commissioner of Taxation to tell the Secretary:

(i) whether the individual has a tax file number; and

(ii) if the individual has a tax file number - that number.

Statement that an application for a tax file number is pending

60(4)
The third kind of statement is a statement that the individual:

(a) has an application for a tax file number pending; and

(b) authorises the Commissioner of Taxation to tell the Secretary:

(i) if a tax file number is issued to the individual - that number; or

(ii) if the application is refused - that the application has been refused; or

(iii) if the application is withdrawn - that the application has been withdrawn.

Exemption from requirement under subsection (1)

60(5)
If the regulations make provision in accordance with subsection (1), the regulations may also make provision for the Secretary to determine that the requirement mentioned in that subsection does not apply to partners of claimants if the claimants cannot obtain from their partners:

(a) the tax file number of their partners; or

(b) a statement by the partners under subsection (2), (3) or (4).

Consequences of failure to provide tax file number etc

60(6)
If the regulations make provision in accordance with subsection (1), the regulations may also make provision for determinations not to be made in relation to the claims in specified circumstances where statements of the kind mentioned in subsection (3) or (4) are made.
SECTION 61 Secretary's power to request tax file numbers  
61(1)
If the regulations make provision for determinations to be made:

(a) in accordance with paragraph 49(1) (a), that individuals are conditionally eligible for child care benefit by instalment to an approved child care service; or

(b) in accordance with section 50 , 52 or 53 , that individuals are entitled to be paid child care benefit;

the regulations may make provision for the Secretary to request, but not compel, the individuals to give the Secretary, within 28 days of the request being made, a statement by the individuals, or by other individuals who are or have been their partners, of any of the kinds mentioned in subsection 60(2), (3) or (4).

61(2)
If the regulations make provision in accordance with subsection (1), the regulations may also make provision for:

(a) in a paragraph (1)(a) case - the conditional eligibility to be removed; or

(b) in a paragraph (1)(b) case - variation of the determination to remove the entitlement;

in cases where the request is not complied with or other specified circumstances exist in relation to the request.

SECTION 62 Enforcement of information etc requirements  
62
Without limiting the power under subsection 235(1) for the regulations to prescribe penalties for breaches of the regulations, the regulations may provide for the Secretary to vary determinations made in accordance with regulations under this Subdivision in specified circumstances where information is not provided, or other things are not done, in accordance with regulations under this Subdivision. SECTION 63 Other matters  
63
Without limiting sections 49 to 59 , the regulations may make provision for the following:

(a) the giving of notice that determinations made under regulations for the purposes of this Subdivision have been made;

(b) the content of such notice;

(c) the period in which determinations made under regulations for the purposes of this Subdivision are to be in force;

(d) the reduction of any entitlements to payments of child care benefit under such determinations on account of debts in respect of child care benefit owed by the individuals or approved child care services to the Commonwealth;

(e) the making to approved child care services of advance payments to be set off against later entitlements in relation to payments of child care benefit;

(f) any other matter incidental or otherwise related to anything about which regulations can be made under this Division.

Subdivision B - Offences

SECTION 64 Provision of instalment statements where individual conditionally eligible for child care benefit by instalment  
64(1)
If, during the whole or part of an instalment period, a determination under regulations in accordance with paragraph 49(1) (a) is in force, the approved child care service concerned must give the Secretary, during the next instalment period, the statement, details and any other information mentioned in paragraph 42(1) (b) of the Family Assistance Act.

64(2)
A person who, without reasonable excuse, contravenes subsection (1) is guilty of an offence punishable on conviction by a fine not exceeding 60 penalty units.
SECTION 65 Provision of instalment statements where approved child care service conditionally eligible for child care benefit by instalment  
65(1)
If, during the whole or part of an instalment period, a determination under regulations in accordance with paragraph 51 (b) is in force, the approved child care service concerned must give the Secretary, during the next instalment period, the statement, details and any other information mentioned in paragraph 47(1) (b) of the Family Assistance Act.

65(2)
A person who, without reasonable excuse, contravenes subsection (1) is guilty of an offence punishable on conviction by a fine not exceeding 20 penalty units.

Subdiv P repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

Subdiv P inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading, effective 1 July 2000.

S 60D repealed by No 22 of 2017, s 3 and Sch 1 item 87, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 60D formerly read:

SECTION 60D Variation where income tax return not lodged  
60D(1)
If:

(a) a determination of entitlement under section 51B is in force in respect of a claimant who is an individual and a particular income year; and

(b) any of the following people:

(i) the claimant;

(ii) the claimant ' s partner at the end of the second income year (the later income year ) following the particular income year (if he or she was also the claimant ' s partner in the particular income year);

(iii) both the claimant and the claimant ' s partner (as described in subparagraph (ii));

are required to lodge an income tax return for the particular income year but have not done so by the end of the later income year; and

(c) by the end of the later income year, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the particular income year for everyone to whom paragraph (b) applies;

the Secretary may vary the determination.

 View history note

 Hide history note

History

S 60D(1) substituted by No 61 of 2005, s 3 and Sch 3 item 13, effective 26 June 2005. S 60D(1) formerly read:

60D(1)
If:

(a) a determination of entitlement under section 51B is in force in respect of a claimant who is an individual and a particular income year; and

(b) the claimant, or the claimant ' s partner, or both, are required to lodge an income tax return for the particular income year but have not done so by the end of the second income year (the particular time ) following that particular income year; and

(c) by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income;

the Secretary may vary the determination.

60D(2)
For the purposes of this Act and the Family Assistance Act, the variation has the effect:

(a) that the claimant continues to be entitled under section 51B to be paid an amount of child care benefit for the particular income year; but

(b) that the amount of the entitlement is a nil amount. This subsection has effect despite subsection 51B(1).

 View history note

 Hide history note

History

S 60D(2) substituted by No 53 of 2008, s 3 and Sch 1 item 56, applicable in relation to care provided by an approved child care service to a child on or after 7 July 2008. S 60D(2) formerly read:

60D(2)
The variation has the following effect:

(a) the amount of the entitlement for the particular income year for which the Secretary considers the claimant to be eligible is the amount recalculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %; and

(b) for that particular income year, the claimant is only entitled to be paid the amount as recalculated.

Consequence of later lodgment of income tax return

60D(3)
If:

(a) under subsection (1), the Secretary varies the determination; and

(b) an assessment has been made under the Income Tax Assessment Act 1936 for the particular income year for everyone:

(i) who was required to lodge an income tax return as mentioned in subsection (1); and

(ii) in respect of whom an assessment had not been made before the determination was varied;

the Secretary must again vary the determination so that it has the effect that the amount of the entitlement for which the Secretary considers the claimant to be eligible is the amount recalculated under Schedule 2 to the Family Assistance Act and, for that particular income year, the claimant is only entitled to the amount as recalculated.

S 60D inserted by No 45 of 2000, s 3 Sch 2 item 60, effective 1 July 2000. For transitional provisions see note under Pt 3 Div 4 heading.