A New Tax System (Family Assistance) Act 1999
Basic rule about when a session of care is provided
10(1)
For the purposes of this Act and the Family Assistance Administration Act, a child care service provides a session of care to a child if: (a) the child is enrolled for care by the service and the child attends the session of care or any part of it; or (b) if the child does not attend any part of the session of care - the service is taken to have provided the session of care to the child under subsection (2) , (3) or (5) .
Note:
Enrolled is defined in section 200B of the Family Assistance Administration Act.
S 10(1) amended by No 66 of 2022, s 3 and Sch 7 item 1, by substituting " (2), (3) or (5) " for " (2) or (3) " in para (b), effective 30 November 2022 and applicable in relation to sessions of care provided to a child in a week that starts on or after 30 November 2022.
Allowable absences
10(2)
A child care service is taken to have provided a session of care to a child on a day in a financial year if: (a) had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2 ; and (b) the day is:
(i) a day on which the child is enrolled for care by the service; and
(ii) after the day the child first attended a session of care provided by the service; and
(iii) not after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(c) either:
(iv) not a day prescribed by the Minister ' s rules; and
(i) there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection as a result of this subparagraph; or
(ii) if the Minister ' s rules prescribe a particular event or circumstance - the conditions referred to in subsection (2AA) are met.
Note:
Ceases to be enrolled is defined in section 200B of the Family Assistance Administration Act.
S 10(2) amended by No 22 of 2020, s 3 and Sch 9 item 2, by substituting para (c), effective 25 March 2020 and applicable in relation to the 2019-2020 financial year and later financial years. Para (c) formerly read:
(c) there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection.
S 10(2) amended by No 125 of 2019, s 3 and Sch 1 items 4 and 5, by substituting para (b)(iii) and inserting the note, effective 16 December 2019. Para (b)(iii) formerly read:
(iii) before the day the service permanently ceased providing care to the child; and
10(2AA)
For the purposes of subparagraph (2)(c)(ii) , the conditions are that: (a) any conditions prescribed by the Minister ' s rules for the prescribed event or circumstance are met; and (b) if the Minister ' s rules prescribe a number of days for the event or circumstance for all or part of the financial year - there have been no more than that number of days, in the financial year or the part of the financial year, on which an approved child care service is taken to have provided a session of care to the child under subsection (2) as a result of subparagraph ( (2)(c)(ii) in relation to that event or circumstance.
S 10(2AA) inserted by No 22 of 2020, s 3 and Sch 9 item 3, effective 25 March 2020 and applicable in relation to the 2019-2020 financial year and later financial years.
10(2A)
The Minister ' s rules may prescribe circumstances in which subparagraph (2)(b)(ii) or (ii) does not apply.
S 10(2A) inserted by No 125 of 2019, s 3 and Sch 1 item 6, effective 16 December 2019.
More than the number of allowable absences
10(3)
A child care service is taken to have provided a session of care to a child on a day in a financial year if: (a) the service is not taken to have provided the session of care to the child on the day under subsection (2) ; and (b) had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2 ; and (c) the day is:
(i) a day on which the child is enrolled for care by the service; and
(ii) after the day the child first attended a session of care provided by the service; and
(iii) not after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(d) the absence is for a reason specified in subsection (4) ; and (e) if the absence is for an illness referred to in paragraph (4)(a) or (b) - the service has been given a certificate that was issued by a medical practitioner in relation to the illness.
(iv) not a day prescribed by the Minister ' s rules; and
Note:
Ceases to be enrolled is defined in section 200B of the Family Assistance Administration Act.
S 10(3) amended by No 22 of 2020, s 3 and Sch 9 item 5, by substituting para (a), effective 25 March 2020 and applicable in relation to the 2019-2020 financial year and later financial years. Para (a) formerly read:
(a) there have already been 42 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under subsection (2); and
S 10(3) amended by No 125 of 2019, s 3 and Sch 1 items 7 and 8, by substituting para (c)(iii) and inserting the note, effective 16 December 2019. Para (c)(iii) formerly read:
(iii) before the day the service permanently ceased providing care to the child; and
10(3A)
The Minister ' s rules may prescribe circumstances in which subparagraph (3)(c)(ii) or (iii) or paragraph (3)(e) does not apply.
S 10(3A) amended by No 22 of 2020, s 3 and Sch 9 item 6, by inserting " or paragraph (3)(e) " , effective 25 March 2020 and applicable in relation to the 2019-2020 financial year and later financial years.
S 10(3A) inserted by No 125 of 2019, s 3 and Sch 1 item 9, effective 16 December 2019.
10(4)
For the purposes of paragraph (3)(d) , the reasons are the following: (a) the child is ill; (b) any of the following persons is ill:
(i) the individual in whose care the child is;
(ii) the partner of the individual in whose care the child is;
(c) the child is attending preschool; (d) alternative care arrangements have been made for the child on a pupil-free day; (e) a reason prescribed by the Minister ' s rules.
(iii) an individual with whom the child lives;
10(5)
A child care service is taken to have provided a session of care to a child on a day in a financial year if: (a) the service is not taken to have provided the session of care to the child on the day under subsection (2) or (3) only because the day is:
(i) before the day the child first attended a session of care provided by the service; or
(b) the Secretary is satisfied that exceptional circumstances exist in relation to:
(ii) after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and
(i) the child; or
(ii) the individual in whose care the child is; or
(iii) the partner of the individual in whose care the child is; or
(c) the Secretary determines that the exceptional circumstances referred to in paragraph (b) apply in relation to the day.
(iv) an individual with whom the child lives; and
S 10(5) inserted by No 66 of 2022, s 3 and Sch 7 item 2, effective 30 November 2022 and applicable in relation to sessions of care provided to a child in a week that starts on or after 30 November 2022.
Former s 10(5) repealed by No 125 of 2019, s 3 and Sch 1 item 10, effective 16 December 2019. S 10(5) formerly read:
10(5)
If a service has permanently ceased providing care to a child, the service is taken to have done so on the day the child last attended a session of care provided by the service.
10(6)
A determination under paragraph (5)(c) is not a legislative instrument.
S 10(6) inserted by No 66 of 2022, s 3 and Sch 7 item 2, effective 30 November 2022 and applicable in relation to sessions of care provided to a child in a week that starts on or after 30 November 2022.
S 10 substituted by No 22 of 2017, s 3 and Sch 1 item 33, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt
4A
heading. S 10 formerly read:
S 10(2) amended by No 79 of 2011, s 3 and Sch 2 item 1, by substituting
"
permanently ceased providing care for the child
"
for
"
stopped providing care for the child (otherwise than temporarily)
"
in para (b)(ii), applicable in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after 22 August 2011 (regardless of whether the absences from sessions of care occurred before, on or after that commencement). S 10(2) substituted by No 118 of 2007, s 3 and Sch 1 item 1, effective 29 June 2007. S 10(2) formerly read:
the service is taken to have provided the session of care to the child. S 10(2) amended by No 108 of 2006, s 3 and Sch 8 item 14, by substituting
"
section 11
"
for
"
subsection 11(1)
"
in para (b)(iv), effective 27 September 2006. S 10(2A) inserted by No 79 of 2011, s 3 and Sch 2 item 2, applicable in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after 22 August 2011 (regardless of whether the absences from sessions of care occurred before, on or after that commencement). S 10(2B) inserted by No 79 of 2011, s 3 and Sch 2 item 2, applicable in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after 22 August 2011 (regardless of whether the absences from sessions of care occurred before, on or after that commencement). S 10(2C) inserted by No 79 of 2011, s 3 and Sch 2 item 2, applicable in relation to working out whether an approved child care service has permanently ceased providing care for a child on or after 22 August 2011 (regardless of whether the absences from sessions of care occurred before, on or after that commencement). S 10(3) substituted by No 118 of 2007, s 3 and Sch 1 item 1, effective 29 June 2007. S 10(3) formerly read:
SECTION 10 Effect of absence of child from care of approved child care service other than an approved occasional care service
Absence from part of a session
10(1)
For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service (other than an approved occasional care service) the service is taken to have provided that part of the session of care to the child.
Initial 42 days absence
10(2)
For the purposes of this Act, if:
(a)
a child is absent from all of one or more sessions of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service) on a day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day); and
(b)
the day does not fall:
(i)
before the day the service has started providing care for the child; or
(ii)
after the day the service has permanently ceased providing care for the child; and
(c)
one or more of the hours in the session of care would, if the session were taken to have been provided to the child, count towards the weekly limit of hours for which an individual or an approved child care service is eligible for child care benefit in respect of the care of the child; and
(d)
before the day, not more than 41 days have elapsed in the same financial year on which a session of care is taken to have been provided under this subsection to the child;
the service is taken to have provided the session of care to the child.
Absence from all of a session
10(2)
For the purposes of this Act, if:
(a)
a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service); and
(b)
one of the following applies:
(i)
the absence is due to the illness of the child, the individual in whose care the child is, that individual
'
s partner, or another individual with whom the child lives and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;
(ii)
the absence is due to the child
'
s attendance at a pre-school;
(iii)
the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil-free day;
(iv)
the absence occurs in circumstances specified in a determination under section 11 as permitted circumstances for the purpose of this subparagraph;
(v)
the absence occurs on a permitted absence day (see subsection (3));
10(2A)
Without limiting subparagraph (2)(b)(ii), an approved child care service is taken to have permanently ceased providing care for a child in the circumstances specified in an instrument under subsection (2B).
10(2B)
The Minister may, by legislative instrument, specify circumstances for the purposes of subsection (2A).
10(2C)
If an approved child care service has permanently ceased providing care for a child (including because of subsection (2A)), then, for the purposes of subparagraph (2)(b)(ii), the service is taken to have done so on the day the child last physically attended a session of care provided by the service.
Additional absence days permitted
10(3)
For the purposes of this Act, if:
(a)
a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (other than an approved occasional care service); and
(b)
more than 42 days have elapsed in the same financial year on which a session of care is taken to have been provided under subsection (2) to the child; and
(c)
one of the following applies:
(i)
the absence is due to the illness of the child, the individual in whose care the child is, that individual
'
s partner, or another individual with whom the child lives, and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;
(ii)
the absence is due to the child
'
s attendance at a pre-school;
(iii)
the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil-free day;
(iv)
the absence occurs in circumstances specified in a determination under section 11 as permitted circumstances for the purpose of this subparagraph; and
(d)
one or more of the hours in the session of care would, if the session were taken to have been provided to the child, count towards the weekly limit of hours for which an individual or an approved child care service is eligible for child care benefit in respect of the care of the child;
the service is taken to have provided the session of care to the child.
Permitted absence days
10(3)
For the purposes of subparagraph (2)(b)(v), a
permitted absence day
is a day that meets the following requirements:
(a)
the day is not a day:
(i)
before the day the service has started providing care for the child; or
(ii)
after the day the service has stopped providing care for the child (otherwise than temporarily);
(b)
the child is absent from all of one or more sessions of care that would otherwise have been provided to the child by the approved child care service on the day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day);
(c)
the child
'
s absence from all of the one or more sessions of care is not covered by subparagraph (2)(b)(i), (ii), (iii) or (iv);
(d)
before the day, not more than 29 permitted absence days in relation to the child have elapsed in the same financial year.
S 10 and 10A substituted for s 10 by No 45 of 2000, s 3 Sch 1 item 52. S 10 formerly read:
Effect of absence of child from care of approved child care service
Absence from part of a session
10(1)
For the purposes of this Act, if a child is absent from part only of a session of care provided by an approved child care service, the service is taken to have provided that part of the session of care to the child.
Absence from all of a session provided by an approved occasional care service
10(2)
For the purposes of this Act, if:
(a) a child is absent from all of a session of care that would otherwise have been provided to the child by an approved occasional care service; and
(b) the absence occurs in circumstances specified in a determination under subsection 11(1) as permitted circumstances for the purpose of this subsection;the service is taken to have provided the session of care to the child.
HistoryS 10(2) amended by No 83 of 1999, s 3 and Sch 2 item 7, by substituting " approved occasional care service " for " occasional care service ' ' in the subsec heading and para (a), effective 1 July 2000.
Absence from all of a session provided by other services
10(3)
For the purposes of this Act, if:
(a) a child is absent from all of a session of care that would otherwise have been provided to the child by an approved child care service (except an approved occasional care service); and
(b) one of the following applies:
(i) the absence is due to the illness of the child, the individual in whose care the child is, that individual ' s partner, or another individual with whom the child lives and a medical certificate covering that illness is obtained from a medical practitioner and given to the service;
(ii) the absence is due to the child ' s attendance at a pre-school;
(iii) the absence is due to alternative care arrangements being made for the child because the child does not have to be at school on a pupil-free day;
(iv) the absence occurs in circumstances specified in a determination under subsection 11(1) as permitted circumstances for the purpose of this subparagraph;
(v) the absence occurs on a permitted absence day (see subsection (4));the service is taken to have provided the session of care to the child.
HistoryS 10(3) amended by No 83 of 1999, s 3 and Sch 2 item 8, by substituting " approved occasional care service " for " occasional care service " in para (a), effective 1 July 2000.
Permitted absence days
10(4)
For the purposes of subparagraph (3)(b)(v), a permitted absence day is a day that meets the following requirements:
(a) the child is absent from all of one or more sessions of care provided by the approved child care service on the day (even if the child is not absent from some or all of another session or sessions of care provided by the service or another service on the day);
(b) the child ' s absence from all of the one or more sessions of care is not covered by subparagraph (3)(b)(i), (ii), (iii) or (iv);
(c) before the day, not more than 30 permitted absence days in relation to the service and the child have elapsed in the same financial year.HistoryS 10(4) amended by No 83 of 1999, s 3 and Sch 2 item 9, by substituting ``financial ' ' for ``calendar ' ' in para (c), effective 1 July 2000.
Act No 45 of 2000, s 3 and Sch 6, contained the following transitional provisions:
Schedule 6
-
Transitional provisions associated with the establishment of a scheme for the payment of child care benefit
approved child care service
childcare assistance
in compliance with:
1
In this Schedule, unless the contrary intention appears:
has the meaning given in subsection
3(1)
of the Family Assistance Administration Act.
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;
(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.
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 of 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
under:
(iii) by the Commissioner of Taxation on the authority of the individual;
(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
under:
(iii) by the Commissioner of Taxation on the authority of the individual;
(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 Secretary 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 requirements9(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 2000 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
the handbook, guidelines or other document is treated as operating on and after 1 July 2000.
(ii) the handbook, guidelines or other document operates on 30 June 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 Act13(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 assistanceClaims 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 1973 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 197 3 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.
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