Family Assistance Legislation Amendment (Child Care Rebate) Act 2011 (25 of 2011)

Schedule 1   Amendments to allow weekly payment of child care rebate

Part 1   Amendments

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

34   After subsection 71G(2)

Insert:

Weekly payments of child care rebate

(2A) If:

(a) either:

(i) an amount is paid under section 219QC or subsection 219QD(2) to a person that is an approved child care service (weekly payments of child care rebate); or

(ii) such an amount would be paid, but for a set off under subsection 82(2) or section 219QA, 219QD, 219RC or 219RE; and

(b) the service's approval is suspended or cancelled under this Act before a period of care in respect of which the payment was made;

so much of the amount of the child care rebate paid as relates to that period of care is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

(2B) If:

(a) an amount is required to be set off under subsection 219QD(3) against the payment of another amount to a person that is an approved child care service (payment where recalculation reduces the amount of child care rebate); and

(b) the service's approval is suspended or cancelled under this Act; and

(c) the amount has not already been set off against another amount under subsection 219QD(3) by the day the service's approval is suspended or cancelled;

the amount is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

Note 1: The heading to section 71G is replaced by the heading " Debts arising where child care services approval is suspended or cancelled - debt owed by service ".

Note 2: The following heading to subsection (1) is inserted "Child care benefit - fee reduction".

Note 3: The following heading to subsection (3) is inserted "Enrolment advances".