Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (38 of 2020)

Schedule 4   Amendments to support the child care sector

Part 1   Review of certain CCS decisions

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

1   At the end of section 105E

Add:

Member of a couple for part of a year

(4) Subsections (5) and (6) apply to the review, under this section, by the Secretary of a child care decision that relates to an individual who is a member of a couple on one or more, but not all, of the first Mondays in CCS fortnights that start in an income year.

(5) The Secretary must apply Part 1 of Schedule 2 to the Family Assistance Act in relation to each CCS fortnight that starts in the income year as if paragraph 3AA(2)(b) of Schedule 3 to the Family Assistance Act had not been enacted.

(6) If the individual is a member of a couple on the first Monday in a CCS fortnight that starts in the income year, the Secretary must apply Part 1 of Schedule 2 to the Family Assistance Act in relation to the fortnight as if:

(a) the individual's adjusted taxable income for the year included the adjusted taxable income for the year for the other member of the couple; and

(b) paragraph 1(3)(b) of Schedule 2 to the Family Assistance Act were replaced with the following paragraph:

"(b) if the individual is a member of a couple on the first Monday in one or more CCS fortnights that start in the income year - CCS the other member of the couple is entitled to be paid for sessions of care provided to the same child in those fortnights.".

(7) To avoid doubt, subsections (5) and (6) have effect despite Part 1 of Schedule 2 to the Family Assistance Act.