Family Assistance Legislation Amendment (Cheaper Child Care) Act 2022 (66 of 2022)

Schedule 2   Reporting and publication of certain information relating to approved providers

Part 1   Reporting of certain financial information by large child care providers

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

4   Subsection 4A(1)

Repeal the subsection, substitute:

(1) A provider is a large child care provider , for a financial year, if, at any time in the financial year:

(a) the provider operates 25 or more approved child care services; or

(b) the provider is one of 2 or more related providers who together operate 25 or more approved child care services; or

(c) the provider proposes to operate, or is one of 2 or more related providers who propose to together operate, 25 or more approved child care services.

Note: The approved child care services may be any of the types referred to in the table in subclause 2(3) of Schedule 2 to the Family Assistance Act.