House of Representatives

Explanatory Memorandum

(Circulated By The Authority of the Minister for Education and Minister for Employment and Workplace Relations the Honourable Julia Gillard MP)

Schedule 1 - Changing name of rebate

Part 1 - Specific amendments

A New Tax System (Family Assistance) Act 1999

Item 1 - Subsection 3(1)

Inserts the new definition child care rebate . This definition provides that child care rebate means a rebate for which a person is eligible under Division 5 of Part 3.

Item 2 - Subsection 3(1) (definition of child care tax rebate)

Repeals the definition of child care tax rebate .

Items 3 to 6

Repeal references to child care tax rebate occurring in the specified division and subdivision headings and substitute references to child care rebate .

Items 7 to 10

Repeal references to child care tax rebate limit and CCTR limit occurring in the specified clauses and substitute with references to child care rebate limit and CCR limit .

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

Items 11 to 14

Repeal references to child care tax rebate in the specified subdivision and division heading and insert references to child care rebate .

Part 2 - Bulk amendments

Items 15 to 41 make bulk amendments to the specified provisions of the Family Assistance Act, the Family Assistance (Administration) Act, the Income Tax Assessment Act 1997 and the Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008 in which references to the term child care tax rebate occur, by omitting the term child care tax rebate and substituting child care rebate .

Part 3 - Transitional

Item 42 - Operation of laws

Inserts a transitional provision. Subitems (1) and (2) provide that if a thing was done or omitted to be done before the commencement of the Schedule in relation to child care tax rebate, the thing is taken to be done or omitted to be done in relation to child care rebate for the purposes of the operation of any law of the Commonwealth after the commencement of the Schedule.

Subitem (3) provides that subitems (1) and (2) do not have the effect of changing the time at which a thing was done or omitted to be done under subitems (1) and (2).

Subitem (4) provides that the Minister may, by writing, determine that subitem (1) does not apply in relation to a specified thing done or that subitem (2) does not apply in relation to a specified thing omitted to have been done.

Subitem (5) provides that a determination made under subitem (4) is not a legislative instrument. This provision is included to assist readers, as the instrument is not a legislative instrument within the meaning of section 5 of the Legislative Instruments Act 2003 . In other words, this provision is merely declaratory of the law.

Subitem (6) provides definitions of doing and omitting for the purposes of this item, which includes making of an instrument or failing to make an instrument, respectively.

Item 43 - References in instruments

Inserts transitional provisions relating to instruments. Subitem (1) provides that where an instrument was in force prior to commencement of this Schedule and the instrument refers to child care tax rebate (including by abbreviation) the reference has effect after commencement as if it were a reference to child care rebate.

Subitem (2) provides that the Minister may declare in writing that subitem (1) does not apply in relation to a specified reference.

Subitem (3) provides that a determination made under subitem (2) is not a legislative instrument. This provision is included to assist readers, as the instrument is not a legislative instrument within the meaning of section 5 of the Legislative Instruments Act 2003 . In other words, this provision is merely declaratory of the law.

Item 44 - Regulations

Allows the Governor-General to make regulations regarding matters of a transitional nature relating to this Schedule.