Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)

Schedule 1   Main amendments

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

114   Before Division 1 of Part 5

Insert:

Division 1A - Preliminary matters in relation to child care decisions

103 Child care decision

A child care decision is:

(a) a determination made by the Secretary under Division 3 of Part 3A; or

(b) a decision made on review under Part 5 or the AAT Act of:

(i) a determination mentioned in paragraph (a); or

(ii) a decision that is a child care decision under a previous application of this paragraph.

103A CCS reconciliation conditions

(1) An individual (the claimant )meets the CCS reconciliation conditions for an income year (the relevant income year ) if, by the second deadline for the relevant income year, subsection (2), (3) or (4) applies in relation to each of the following persons:

(a) the claimant;

(b) each person who was a TFN determination person for the purposes of a determination under Division 3 of Part 3A for the claimant in relation to sessions of care provided in CCS fortnights starting in the relevant income year.

Income tax assessment made

(2) This subsection applies to a person if the Commissioner of Taxation has made an assessment of the taxable income of the person for the relevant income year.

No requirement to lodge income tax return

(3) This subsection applies to a person if:

(a) the relevant income year has ended; and

(b) the person is not required to lodge an income tax return in respect of the income year; and

(c) either:

(i) the claimant has notified the Secretary of the amount of the claimant's adjusted taxable income for the relevant income year; or

(ii) the Secretary is satisfied that the claimant's adjusted taxable income for the relevant income year can be worked out without such notification.

Former partner has not lodged income tax return

(4) This subsection applies to a person who was, but is no longer, a partner of the claimant if:

(a) the person was a TFN determination person for the purposes of a determination under Division 3 of Part 3A for the claimant in relation to sessions of care (the relevant sessions of care ) provided in CCS fortnights starting in the relevant income year; and

(b) the relevant income year has ended; and

(c) the person is required to lodge an income tax return in respect of the relevant income year, but has not done so by the first deadline for the relevant income year; and

(d) the Secretary is satisfied that it is reasonable in all the circumstances to estimate the claimant's adjusted taxable income for the relevant income year; and

(e) the Secretary is otherwise satisfied that it is appropriate for this subsection to apply in all the circumstances.

Note: For subparagraph (3)(c)(ii) and paragraph (4)(d), the claimant's adjusted taxable income for the relevant year is worked out taking into account the adjusted taxable income of any TFN determination person who has been the claimant's partner during the relevant income year (see clauses 3AA and 3A of Schedule 3 to the Family Assistance Act).

103B First deadline

(1) The first deadline for an income year (the relevant income year ) is:

(a) the end of the first income year after the relevant income year; or

(b) if the Secretary allows the individual a longer period under subsection (2) - the end of the longer period.

(2) The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the first income year after the relevant income year.

(3) The end of the longer period must not be later than the end of the second income year after the relevant income year.

103C Second deadline

(1) The second deadline for an income year (the relevant income year ) is:

(a) the end of the second income year after the relevant income year; or

(b) if the Secretary allows the individual a longer period under subsection (2) - the end of the longer period.

(2) The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the second income year after the relevant income year.