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

93   Sections 68, 68A and 69

Repeal the sections, substitute:

68 References to amount paid to person

For the purposes of this Part, an amount of family assistance is taken to be paid to a person if:

(a) the amount is applied against a liability of that person or another person for:

(i) a primary tax; or

(ii) a debt under this Act or the Social Security Act 1991; or

(b) the amount is set off under this Part against another amount.

Note: CCS or ACCS is also taken to have been paid to a person if a fee reduction amount is passed on to an individual (see section 201A).

69 Special provisions relating to approved providers

For the purposes of this Part, a reference to an amount being paid to a person when the person is an approved provider includes a reference to an amount that, at the time when it was paid, was paid to an approved provider even if:

(a) the provider is no longer approved; or

(b) the provider is no longer approved in respect of the service concerned.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).