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This is a Bill, not an Act. For current law, see the Acts databases.


FAMILY ASSISTANCE LEGISLATION AMENDMENT (CHILD CARE) BILL 2009

2008-2009
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Family Assistance Legislation
Amendment (Child Care) Bill 2009
No. , 2009
(Education, Employment and Workplace Relations)
A Bill for an Act to amend the law relating to
family assistance, and for other purposes
i Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Contents
1
Short title ............................................................................................ 1
2
Commencement .................................................................................. 1
3
Schedule(s) ......................................................................................... 2
Schedule 1--Changing name of rebate
3
Part 1--Specific amendments
3
A New Tax System (Family Assistance) Act 1999
3
A New Tax System (Family Assistance) (Administration) Act 1999
4
Part 2--Bulk amendments
6
A New Tax System (Family Assistance) Act 1999
6
A New Tax System (Family Assistance) (Administration) Act 1999
6
Family Assistance Legislation Amendment (Child Care Budget and
Other Measures) Act 2008
8
Income Tax Assessment Act 1997
8
Part 3--Transitional
9
Schedule 2--Child care rebate in substitution
11
Part 1--Amendments
11
A New Tax System (Family Assistance) Act 1999
11
A New Tax System (Family Assistance) (Administration) Act 1999
16
Part 2--Application and transitional
21
Schedule 3--Recovery of debts
23
A New Tax System (Family Assistance) (Administration) Act 1999
23
Schedule 4--Civil penalties
32
Part 1--Civil penalties in regulations
32
A New Tax System (Family Assistance) (Administration) Act 1999
32
Part 2--Consequential amendments
35
A New Tax System (Family Assistance) (Administration) Act 1999
35
Schedule 5--Other ame ndments
36
Part 1--Child care rebate for final quarter
36
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 ii
A New Tax System (Family Assistance) Act 1999
36
A New Tax System (Family Assistance) (Administration) Act 1999
36
Part 2--CCB % provisions
37
A New Tax System (Family Assistance) (Administration) Act 1999
37
Part 3--Obligations and permissions of an approved child care
service are those of the operator
42
A New Tax System (Family Assistance) (Administration) Act 1999
42
Part 4--Manner of notifying cessation of operation
44
A New Tax System (Family Assistance) (Administration) Act 1999
44
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 1
A Bill for an Act to amend the law relating to
1
family assistance, and for other purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Family Assistance Legislation
5
Amendment (Child Care) Act 2009.
6
2 Commence ment
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day on which this Act receives the
Royal Assent.
2. Schedules 1, 2
and 3
The day on which this Act receives the
Royal Assent.
3. Schedule 4,
Part 1
The day after this Act receives the Royal
Assent.
4. Schedule 4,
Part 2
A single day to be fixed by Proclamation.
However, if any of the provision(s) do not
commence with in the period of 6 months
beginning on the day on which this Act
receives the Royal Assent, they commence
on the first day after the end of that period.
5. Schedule 5,
Parts 1, 2 and 3
The day on which this Act receives the
Royal Assent.
6. Schedule 5,
Part 4
The 28th day after the day on which this Act
receives the Royal Assent.
Note:
This table relates only to the provisions of this Act as originally
1
passed by both Houses of the Parliament and assented to. It will not be
2
expanded to deal with provisions inserted in this Act after assent.
3
(2) Column 3 of the table contains additional information that is not
4
part of this Act. Information in this column may be added to or
5
edited in any published version of this Act.
6
3 Schedule(s)
7
Each Act that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
12
Changing name o f rebate Schedule 1
Specific amend ments Part 1
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 3
Schedule 1
--
Changing name of rebate
1
Part 1
--
Specific amendments
2
A New Tax System (Family Assistance) Act 1999
3
1 Subsection 3(1)
4
Insert:
5
child care rebate means the rebate for which a person is eligible
6
under Division 5 of Part 3.
7
2 Subsection 3(1) (definition of child care tax rebate)
8
Repeal the definition.
9
3 Division 5 of Part 3 (heading)
10
Repeal the heading, substitute:
11
Division 5--Eligibility for child care rebate
12
4 Division 4A of Part 4 (heading)
13
Repeal the heading, substitute:
14
Division 4A--Child care rebate
15
5 Subdivision A of Division 4A of Part 4 (heading)
16
Repeal the heading, substitute:
17
Subdivision A--Child care rebate for a quarter
18
6 Subdivision B of Division 4A of Part 4 (heading)
19
Repeal the heading, substitute:
20
Subdivision B--Child care rebate for an income year
21
7 Subsection 84F(1)
22
Omit "child care tax rebate limit", substitute "child care rebate limit".
23
Schedule 1 Changing name of rebate
Part 1 Specific amend ments
4 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Note:
The heading to section 84F is altered by omitting "child care tax rebate limit" and
1
substituting "child care rebate limit".
2
8 Clause 2 of Schedule 4 (table item 22)
3
Repeal the item, substitute:
4
22
Child care rebate limit
CCR limit
[section 84F]
9 Subclause 3(1) of Schedule 4 (table item 22)
5
Omit "CCTR limit", substitute "CCR limit".
6
10 Subclause 3(6) of Schedule 4
7
Omit "CCTR limit", substitute "CCR limit".
8
Note:
The heading to subclause 3(6) of Schedule 4 is altered by omitting "CCTR limit" and
9
substituting "CCR limit".
10
A New Tax System (Family Assistance) (Administration) Act
11
1999
12
11 Division 4AA of Part 3 (heading)
13
Repeal the heading, substitute:
14
Division 4AA--Child care rebate
15
12 Subdivision AA of Division 4AA of Part 3 (heading)
16
Repeal the heading, substitute:
17
Subdivision AA--Quarterly payments of child care rebate
18
13 Subdivision A of Division 4AA of Part 3 (heading)
19
Repeal the heading, substitute:
20
Subdivision A--Determination of entitlement to child care
21
rebate
22
14 Division 5 of Part 5 (heading)
23
Repeal the heading, substitute:
24
Changing name o f rebate Schedule 1
Specific amend ments Part 1
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 5
Division 5--Automatic review of child care rebate
1
decisions
2
3
Schedule 1 Changing name of rebate
Part 2 Bulk amend ments
6 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Part 2
--
Bulk amendments
1
15 Amendment of Acts
2
The specified provisions of the Acts listed in this Part are amended by
3
omitting "child care tax rebate" and substituting "child care rebate".
4
A New Tax System (Family Assistance) Act 1999
5
16 Subsection 3(1) (paragraph (da) of the definition of family
6
assistance)
7
17 Subsection 3(1) (definition of week)
8
18 Subsection 3(6)
9
19 Subsection 57EA(1)
10
Note:
The heading to section 57EA is altered by omitting "child care tax rebate" and
11
substituting "child care rebate".
12
20 Subsection 57F(1)
13
Note:
The heading to section 57F is altered by omitting "child care tax rebate" and
14
substituting "child care rebate".
15
21 Section 84AA (wherever occurring)
16
Note:
The heading to section 84AA is altered by omitting "child care tax rebate" and
17
substituting "child care rebate".
18
22 Section 84A (wherever occurring)
19
Note:
The heading to section 84A is altered by omitting "child care tax rebate" and
20
substituting "child care rebate".
21
A New Tax System (Family Assistance) (Administration) Act
22
1999
23
23 Section 65EAA (wherever occurring)
24
Note:
The heading to section 65EAA is altered by omitting "child care tax rebate" and
25
substituting "child care rebate".
26
24 Section 65EAB (wherever occurring)
27
Changing name o f rebate Schedule 1
Bulk amend ments Part 2
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 7
Note:
The heading to section 65EAB is altered by omitting "child care tax rebate" and
1
substituting "child care rebate".
2
25 Section 65EAC (wherever occurring)
3
Note:
The heading to section 65EAC is altered by omitting "child care tax rebate" and
4
substituting "child care rebate".
5
26 Section 65EF (wherever occurring)
6
Note:
The heading to section 65EF is altered by omitting "child care tax rebate" and
7
substituting "child care rebate".
8
27 Section 66 (wherever occurring)
9
28 Subsection 84A(3)
10
29 Subsection 92A(2)
11
30 Subsection 93A(6) (paragraph (bb) of the definition of
12
family assistance payment)
13
31 Paragraph 104(da)
14
32 Paragraph 108(2)(db)
15
33 Paragraphs 154(4A)(c) and (d)
16
34 Subparagraph 173(1)(d)(vi) (wherever occurring)
17
35 Paragraph 175(a)
18
36 Paragraph 175AA(a)
19
Note:
The heading to section 175AA is altered by omitting "child care tax rebate" and
20
substituting "child care rebate".
21
37 Section 219TA (paragraph (ha) of the definition of relevant
22
benefit)
23
38 Paragraph 224(1)(ca)
24
Schedule 1 Changing name of rebate
Part 2 Bulk amend ments
8 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Family Assistance Legislation Amendment (Child Care
1
Budget and Other Measures) Act 2008
2
39 Subitem 36(2) of Schedule 2
3
Income Tax Assessment Act 1997
4
40 Section 11-
15 (table item headed "family assistance")
5
41 Subsection 52-150(1)
6
7
Changing name o f rebate Schedule 1
Transitional Part 3
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 9
Part 3
--
Transitional
1
42 Operation of laws
2
(1)
If, before the commencement of item 1 of this Schedule (the
3
commencement time), a thing was done in relation to child care tax
4
rebate, then, for the purposes of the operation of any law of the
5
Commonwealth after the commencement time, the thing is taken to
6
have been done in relation to child care rebate.
7
(2)
If, before the commencement time, a thing was omitted to be done in
8
relation to child care tax rebate, then, for the purposes of the operation
9
of any law of the Commonwealth after the commencement time, the
10
omission is taken to have happened in relation to child care rebate.
11
(3)
Subitems (1) and (2) do not have the effect of changing the time at
12
which the thing was actually done or omitted to have been done.
13
(4)
The Minister may, by writing, determine either or both of the following:
14
(a) that subitem (1) does not apply in relation to a specified thing
15
done;
16
(b) that subitem (2) does not apply in relation to a specified thing
17
omitted to have been done.
18
A determination under this subitem has effect accordingly.
19
(5)
A determination under subitem (4) is not a legislative instrument.
20
(6)
For the purposes of this item:
21
doing a thing includes making an instrument.
22
omitting to do a thing includes failing to make an instrument.
23
43 References in instruments
24
(1)
If:
25
(a) an instrument was in force immediately before the
26
commencement time; and
27
(b) the instrument refers to child care tax rebate (including by
28
way of abbreviation);
29
the reference has effect after the commencement time as if it were a
30
reference to child care rebate.
31
Schedule 1 Changing name of rebate
Part 3 Transitional
10 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
(2)
The Minister may, by writing, determine that subitem (1) does not apply
1
in relation to a specified reference. A determination under this subitem
2
has effect accordingly.
3
(3)
A determination under subitem (2) is not a legislative instrument.
4
44 Regulations
5
The Governor-General may make regulations prescribing matters of a
6
transitional nature (including any saving or application provisions)
7
relating to the amendments or repeals made by this Schedule.
8
9
Child care rebate in substitution Schedule 2
Amend ments Part 1
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 11
Schedule 2
--
Child care rebate in substitution
1
Part 1
--
Amendments
2
A New Tax System (Family Assistance) Act 1999
3
1 After subsection 57F(1)
4
Insert:
5
Eligibility relating to child care benefit in substitution
6
(1A) An individual is eligible for child care rebate for a period in respect
7
of a child if:
8
(a) care is provided by one or more approved child care services
9
to the child during at least one week in the period (whether or
10
not the week finished in that period); and
11
(b) the care is covered by:
12
(i) a determination under section 53D of the Family
13
Assistance Administration Act that the individual is
14
entitled to be paid child care benefit by single
15
payment/in substitution because of the death of another
16
individual; or
17
(ii) a determination under subsection 53E(1) of the Family
18
Assistance Administration Act in relation to the
19
individual and the death of another individual; and
20
(c) under Subdivision G of Division 4, one or more of the
21
following is the weekly limit of hours applicable to the
22
deceased individual in the week:
23
(i) the 50 hour limit (see section 54);
24
(ii) the more than 50 hour limit (see section 55);
25
(iii) the 24 hour care limit under section 56.
26
Note:
If one of the paragraph (c) limits applies, the paragraph (c) condition
27
is satisfied, even if the deceased individual had not used child care for
28
the child during the week up to the full extent of the limit.
29
Note 1: The heading to section 57F is altered by adding at the end "or a period".
30
Note 2: The following heading to subsection 57F(1) is inserted "Eligibility relating to child care
31
benefit by fee reduction or for past period".
32
2 Paragraph 57F(2)(a)
33
Schedule 2 Child care rebate in substitution
Part 1 A mend ments
12 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Repeal the paragraph, substitute:
1
(a) a limit mentioned in paragraph (1)(c) or (1A)(c) does not
2
apply under a determination in force under section 50H of the
3
Family Assistance Administration Act for the individual
4
concerned in the week; but
5
Note:
The following heading to subsection 57F(2) is inserted "Operation of condition in
6
paragraph (1)(c) or (1A)(c)".
7
3 Subsection 57F(2) (note)
8
Repeal the note, substitute:
9
Note 1:
For a limit in paragraph (1A)(c), the individual concerned is the
10
deceased individual.
11
Note 2:
If the only limit applicable to the individual concerned in the week
12
was the limit of 24 hours under subsection 53(3), then the condition in
13
paragraph (1)(c) or (1A)(c) would not be satisfied.
14
4 Subsection 57F(3)
15
Omit ", to be applicable to the individual", substitute "or (1A)(c), to be
16
applicable to the individual concerned".
17
5 At the end of subsection 57F(3)
18
Add:
19
Note:
For the purposes of paragraph (1A)(c), the individual concerned is the
20
deceased individual.
21
6 Subsection 84B(2)
22
Repeal the subsection, substitute:
23
Special rule if the week is also a base week for the individual's
24
partner for the child
25
(2) However, if the base week is also:
26
(a) a base week for the individual's partner and the child; or
27
(b) a base week, for the purposes of section 84DA, for the
28
individual's partner and the child;
29
the amount of the individual's approved child care fees for the
30
child in the base week is the amount of fees payable for care
31
provided during the week that is covered by a determination
32
mentioned in paragraph 84C(c) in respect of the individual and the
33
child.
34
Child care rebate in substitution Schedule 2
Amend ments Part 1
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 13
7 After Subdivision B of Division 4A of Part 4
1
Insert:
2
Subdivision BA--Child care rebate relating to child care
3
benefit in substitution
4
84DA Amount of the child care rebate--relating to child care
5
benefit in substitution
6
If a determination of entitlement for child care rebate under
7
section 65ECA of the Family Assistance Administration Act is in
8
force in respect of:
9
(a) a period (the entitlement period); and
10
(b) an individual (the substitute individual), and a deceased
11
individual, for child care provided by one or more approved
12
child care services to a child during that period;
13
the amount of the rebate which the substitute individual is entitled
14
to be paid in respect of the child for that period is worked out as
15
follows:
16
Method statement
17
Step 1. Work out the rebate periods. The entitlement period will
18
be the rebate period if it is entirely within an income
19
year. However, if the entitlement period is spread over 2
20
income years, the part of the entitlement period in each of
21
those years will be a rebate period.
22
Step 2. Work out the total amount of the deceased individual's
23
approved child care fees for the child in each base week
24
for the deceased individual and the child in each rebate
25
period.
26
Step 3. Work out the amount (if any) of the substitute
27
individual's entitlement to child care benefit by single
28
payment/in substitution for the care for the child in each
29
base week for the deceased individual and the child in
30
each rebate period.
31
Step 4. Work out the total amount of Jobs Education and
32
Training (JET) Child Care fee assistance (if any) that the
33
Schedule 2 Child care rebate in substitution
Part 1 A mend ments
14 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
deceased individual was eligible to receive for the child
1
in each base week for the deceased individual and the
2
child in each rebate period.
3
Step 5. Work out, for each rebate period, the lesser of the
4
following amounts for the child:
5
(a) the amount worked out using the formula:
6
50%
Step 2 amount
Step 3 amount
Step 4 amount
7
(b) the child care rebate limit for the income year that
8
includes the rebate period.
9
Add the results if there are 2 rebate periods.
10
Step 6. The result is the amount of the substitute individual's
11
child care rebate for the child for the entitlement period.
12
84DB Component of formula--approved child care fees
13
General rule--approved child care fees for a base week for the
14
deceased individual and a child
15
(1) For the purposes of section 84DA, the amount of the deceased
16
individual's approved child care fees for a child in a base week for
17
the deceased individual and the child is the amount of fees for
18
which:
19
(a) the deceased individual; or
20
(b) the deceased individual's partner during the week;
21
is liable for care provided by an approved child care service or
22
services for the child during the week. Subject to subsection (2), it
23
does not matter whether there is any entitlement to child care
24
benefit for that care.
25
Special rule if the week is also a base week for the deceased
26
individual's partner for the child
27
(2) However, if the base week is also:
28
Child care rebate in substitution Schedule 2
Amend ments Part 1
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 15
(a) a base week for the deceased individual's partner and the
1
child; or
2
(b) a base week, for the purposes of section 84A, for the
3
deceased individual's partner and the child;
4
the amount of the deceased individual's approved child care fees
5
for the child in the base week is the amount of fees payable for care
6
provided during the week that is covered by a determination
7
mentioned in paragraph 84DC(c) in respect of the deceased
8
individual and the child.
9
Disregard amounts passed on to reduce fees
10
(3) For the purposes of this section, disregard any amount passed on to
11
the deceased individual under section 219B of the Family
12
Assistance Administration Act.
13
84DC Component of formula--base week
14
For the purposes of section 84DA, a week is a base week for a
15
deceased individual for a child in a rebate period if:
16
(a) all or part of the week falls within the rebate period; and
17
(b) care is provided by one or more approved child care services
18
to the child during the week; and
19
(c) the care is covered by:
20
(i) a determination under section 53D of the Family
21
Assistance Administration Act that the substitute
22
individual is entitled to be paid child care benefit by
23
single payment/in substitution because of the death of
24
the deceased individual; or
25
(ii) a determination under subsection 53E(1) of the Family
26
Assistance Administration Act in relation to the
27
substitute individual and the death of the deceased
28
individual; and
29
(d) paragraph 57F(1A)(c) (as affected by subsections 57F(2) and
30
(3)) is satisfied for the week.
31
84DD Component of formula--amount of the substitute individual's
32
entitlement to child care benefit
33
The amount of a substitute individual's entitlement to child care
34
benefit by single payment/in substitution for the care of a child in a
35
Schedule 2 Child care rebate in substitution
Part 1 A mend ments
16 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
base week for the deceased individual and the child in a rebate
1
period is:
2
(a) for a substitute individual in respect of whom a determination
3
is made under section 53D of the Family Assistance
4
Administration Act because of the death of the deceased
5
individual--so much of the amount in which the substitute
6
individual is determined to be entitled to be paid child care
7
benefit for the rebate period as is attributable to that week;
8
and
9
(b) for a substitute individual in respect of whom a determination
10
is made under subsection 53E(1) of that Act because of the
11
death of the deceased individual--a nil amount, to the extent
12
that the determination relates to the session or sessions of
13
care provided during that week.
14
8 Section 84E
15
Omit "and 84A", substitute ", 84A and 84DA".
16
9 At the end of section 84E
17
Add:
18
Note:
The individual may be a deceased individual (see step 4 of the method
19
statement in section 84DA).
20
10 Subsection 84F(1)
21
Omit "and 84A", substitute ", 84A and 84DA".
22
A New Tax System (Family Assistance) (Administration) Act
23
1999
24
11 After section 65EC
25
Insert:
26
65ECA Determining entitlement, or no entitlement, to child care
27
rebate--eligibility for child care benefit in substitution
28
(1) This section applies in respect of an individual and a child for a
29
period if:
30
(a) the Secretary has determined under section 53D that the
31
individual is entitled to be paid child care benefit by single
32
Child care rebate in substitution Schedule 2
Amend ments Part 1
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 17
payment/in substitution because of the death of another
1
individual in respect of the child and the period; or
2
(b) the Secretary has determined under subsection 53E(1) or (2)
3
that the individual is not entitled to be paid child care benefit
4
by single payment/in substitution because of the death of
5
another individual in respect of the child and the period.
6
Determining entitlement to child care rebate
7
(2) If the Secretary is satisfied:
8
(a) that the individual is eligible under subsection 57F(1A) of the
9
Family Assistance Act for child care rebate in respect of the
10
child and the period; and
11
(b) that, if the individual were to be entitled under this subsection
12
to child care rebate in respect of that eligibility, the amount
13
of rebate would be more than a nil amount;
14
the Secretary must determine that the individual is entitled to be
15
paid child care rebate because of the death of another individual in
16
respect of the child and the period. The determination must include
17
the amount of rebate to which the Secretary considers the
18
individual to be entitled.
19
(3) Subsections 65EA(3) and 65EB(3) do not limit subsection (2).
20
Determining no entitlement to child care rebate
21
(4) If:
22
(a) the Secretary is not satisfied that the individual is eligible
23
under subsection 57F(1A) of the Family Assistance Act for
24
child care rebate in respect of the child and the period; or
25
(b) the Secretary is satisfied that the individual is so eligible, but
26
is not satisfied that, if the individual were to be entitled to
27
child care rebate in respect of that eligibility, the amount of
28
rebate would be more than a nil amount;
29
the Secretary must determine that the individual is not entitled to
30
be paid child care rebate because of the death of the other
31
individual in respect of the child and the period.
32
12 Paragraphs 65EE(1)(a) and (b)
33
Repeal the paragraphs, substitute:
34
Schedule 2 Child care rebate in substitution
Part 1 A mend ments
18 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
(a) for a determination under a provision other than
1
section 65ECA:
2
(i) the income year in respect of which the determination is
3
made; and
4
(ii) whether, under the determination, the individual is
5
entitled to be paid child care rebate in respect of the
6
income year; and
7
(b) for a determination under section 65ECA:
8
(i) the period in respect of which the determination is
9
made; and
10
(ii) whether, under the determination, the individual is
11
entitled to be paid child care rebate in respect of the
12
period; and
13
13 After subsection 65EF(2C)
14
Insert:
15
Rebate because of eligibility for child care benefit in substitution
16
(2D) If a determination is made under section 65ECA that an individual
17
is entitled to be paid child care rebate:
18
(a) because of the death of another individual; and
19
(b) in respect of a child and a period;
20
the Secretary must pay the amount to which the individual is
21
determined to be entitled, at such time as the Secretary considers
22
appropriate, to the credit of a bank account nominated and
23
maintained by the individual.
24
(2E) However, the Secretary must reduce the amount to be paid under
25
subsection (2D) by the amount of any child care rebate already
26
paid under Subdivision AA in respect of the deceased individual
27
and the child for a quarter wholly or partly included in the period.
28
Note:
The following heading to subsection 65EF(1) is inserted "Rebate because of eligibility
29
for child care benefit by fee reduction or for past period ".
30
14 Subsection 65EF(3)
31
After "(1)", insert "or (2D)".
32
Note 1: The following heading to subsection 65EF(3) is inserted "Secretary may direct payment
33
in a different way".
34
Note 2: The following heading to subsection 65EF(4) is inserted "Payment is subject to other
35
provisions".
36
Child care rebate in substitution Schedule 2
Amend ments Part 1
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 19
15 Subsection 109A(1) (note)
1
Repeal the note, substitute:
2
Note:
If an application is made under this section for review of a decision
3
about a person's entitlement to child care benefit, and a decision has
4
also been made about the person's entitlement to child care rebate,
5
that decision about rebate may be automatically reviewed: see
6
Division 5.
7
16 Subsection 111(1) (note)
8
Repeal the note, substitute:
9
Note:
If an application is made under this section for review of a decision
10
about a person's entitlement to child care benefit, and a decision has
11
also been made about the person's entitlement to child care rebate,
12
that decision about rebate may be automatically reviewed: see
13
Division 5.
14
17 Subsection 142(1) (note)
15
Repeal the note, substitute:
16
Note:
If an application is made under this section for review of a decision
17
about a person's entitlement to child care benefit, and a decision has
18
also been made about the person's entitlement to child care rebate,
19
that decision about rebate may be automatically reviewed: see
20
Division 5.
21
18 Section 152A
22
Repeal the section, substitute:
23
152A Decisions relating to entitlement to child care benefit by fee
24
reduction or for past period
25
If:
26
(a) an application (the original application) has been made
27
under section 109A, 111 or 142 for review of a decision (the
28
CCB decision) relating to an individual's entitlement to child
29
care benefit; and
30
(b) the CCB decision was in respect of one or more sessions of
31
care provided by an approved child care service to a child
32
during a period in an income year; and
33
(c) a decision (the CCR decision) has been made under
34
section 65EA, 65EB or 65EC in relation to the individual's
35
entitlement to child care rebate in respect of the child and the
36
period; and
37
Schedule 2 Child care rebate in substitution
Part 1 A mend ments
20 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
(d) the result of the review varies or sets aside the CCB decision
1
(whether or not it also substitutes a new decision);
2
this Act has effect as if the original application included an
3
application for review of the CCR decision.
4
152B Decisions relating to entitlement to child care benefit by single
5
payment/in substitution
6
If:
7
(a) an application (the original application) has been made
8
under section 109A, 111 or 142 for review of a decision (the
9
CCB decision) relating to an individual's entitlement to child
10
care benefit by single payment/in substitution; and
11
(b) the CCB decision was in respect of one or more sessions of
12
care provided by an approved child care service to a child
13
during a period; and
14
(c) a decision (the CCR decision) has been made under
15
section 65ECA in relation to the individual's entitlement to
16
child care rebate in respect of the child and the period; and
17
(d) the result of the review varies or sets aside the CCB decision
18
(whether or not it also substitutes a new decision);
19
this Act has effect as if the original application included an
20
application for review of the CCR decision.
21
19 Paragraph 154(4A)(c)
22
Omit "or 57F(1)", substitute ", 57F(1) or 57F(1A)".
23
24
Child care rebate in substitution Schedule 2
Application and transitional Part 2
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 21
Part 2
--
Application and transitional
1
20 Application
2
(1)
The amendments made by this Schedule (other than by items 15 to 18
3
of this Schedule) apply in relation to care provided by an approved child
4
care service to a child on or after 1 July 2007.
5
(2)
The amendments made by items 15 to 18 of this Schedule apply in
6
relation to each application made on or after the commencement of
7
those items:
8
(a) under section 109A, 111 or 142 of the A New Tax System
9
(Family Assistance) (Administration) Act 1999; and
10
(b) for review of a decision relating to an individual's
11
entitlement to child care benefit.
12
21 Transitional
--service's application day happens after the
13
period for which child care rebate is applicable
14
(1)
This item applies if:
15
(a) one or more sessions of care are provided by an approved
16
child care service to a child during a week that falls wholly or
17
partly in a rebate period (within the meaning of section 84DA
18
of the Family Assistance Act); and
19
(b) the service's application day (within the meaning of item 91
20
of Schedule 1 to the Family Assistance Legislation
21
Amendment (Child Care Management System and Other
22
Measures) Act 2007) has not happened before the last week
23
that falls wholly or partly in that period.
24
(2)
The Family Assistance Act has effect in relation to that care as if
25
subsection 84DB(3) of that Act were as follows:
26
If fee reduction applies, count unreduced amount of fees
27
(3) If fees for child care by an approved child care service have been
28
reduced under Division 1 of Part 8A of the Family Assistance
29
Administration Act, then for the purposes of this section, a
30
reference to the fees for which:
31
(a) the deceased individual; or
32
(b) the deceased individual's partner;
33
Schedule 2 Child care rebate in substitution
Part 2 Application and transitional
22 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
is liable, is taken to be a reference to the fees for which the
1
deceased individual, or the deceased individual's partner, would
2
have been liable if they had not been so reduced.
3
22 Transitional
--service's application day happens during
4
the period for which child care rebate is applicable
5
(1)
This item applies if:
6
(a) one or more sessions of care are provided by an approved
7
child care service to a child during a week that falls wholly or
8
partly in a rebate period (within the meaning of section 84DA
9
of the Family Assistance Act); and
10
(b) the service's application day (within the meaning of item 91
11
of Schedule 1 to the Family Assistance Legislation
12
Amendment (Child Care Management System and Other
13
Measures) Act 2007) happens during that period (other than
14
during the last week that falls wholly or partly in that period).
15
(2)
The Family Assistance Act has effect in relation to any sessions of that
16
care that were provided in a week falling before, or including, the
17
service's application day as if subsection 84DB(3) of that Act were as
18
follows:
19
If fee reduction applies, count unreduced amount of fees
20
(3) If fees for child care by an approved child care service have been
21
reduced under Division 1 of Part 8A of the Family Assistance
22
Administration Act, then for the purposes of this section, a
23
reference to the fees for which:
24
(a) the deceased individual; or
25
(b) the deceased individual's partner;
26
is liable, is taken to be a reference to the fees for which the
27
deceased individual, or the deceased individual's partner, would
28
have been liable if they had not been so reduced.
29
30
Recovery of debts Schedule 3
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 23
Schedule 3
--
Recovery of debts
1
2
A New Tax System (Family Assistance) (Administration) Act
3
1999
4
1 Sections 65EA, 65EB and 65EC
5
Repeal the sections, substitute:
6
65EA Determining e ntitle ment, or no entitle ment, to child care
7
rebate--eligibility for child care benefit by fee reduction
8
(1) This section applies in respect of an individual and a child for a
9
period in an income year if:
10
(a) the Secretary has determined under section 51B that the
11
individual is entitled to be paid child care benefit by fee
12
reduction for one or more sessions of care provided by an
13
approved child care service to the child during the period; or
14
(b) the Secretary has determined under subsection 51C(1) or (2)
15
that the individual is not entitled to be paid child care benefit
16
by fee reduction for one or more sessions of care provided by
17
an approved child care service to the child during the period.
18
Determining entitlement to child care rebate
19
(2) If the Secretary is satisfied:
20
(a) that the individual is eligible under subsection 57F(1) of the
21
Family Assistance Act for child care rebate in respect of:
22
(i) the child for the income year; and
23
(ii) the care provided during the period; and
24
(b) that, if the individual were to be entitled under this subsection
25
to child care rebate in respect of that eligibility, the amount
26
of rebate would be more than a nil amount; and
27
(c) that a determination under this subsection, or subsection
28
65EB(2), has not already been made in respect of the
29
individual and the child for the income year;
30
the Secretary must determine that the individual is entitled to be
31
paid child care rebate in respect of the child for the income year.
32
The determination must include the amount of rebate to which the
33
Secretary considers the individual to be entitled.
34
Schedule 3 Recovery of debts
24 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Note:
A determination may be made under section 65EC if a determination
1
under this subsection, or subsection 65EB(2), has already been made
2
in respect of the individual and the child for a period in the income
3
year.
4
Determining no entitlement to child care rebate
5
(3) If:
6
(a) the Secretary is not satisfied that the individual is eligible
7
under subsection 57F(1) of the Family Assistance Act for
8
child care rebate in respect of:
9
(i) the child for the income year; and
10
(ii) the care provided during the period; or
11
(b) the Secretary is satisfied that the individual is so eligible, but
12
is not satisfied that, if the individual were to be entitled to
13
child care rebate in respect of that eligibility, the amount of
14
rebate would be more than a nil amount;
15
the Secretary must determine that the individual is not entitled to
16
be paid child care rebate in respect of the child for the care
17
provided during the period.
18
65EB Determining entitle ment, or no entitlement, to child care
19
rebate--eligibility for child care benefit for past period
20
(1) This section applies in respect of an individual, a child and care
21
provided to the child during a period in an income year if:
22
(a) the Secretary has determined under section 52E that the
23
individual is entitled to be paid child care benefit for the
24
period in respect of the child; or
25
(b) the Secretary has determined under subsection 52G(1) or (2)
26
that the individual is not entitled to be paid child care benefit
27
for the period in respect of the child.
28
Determining entitlement to child care rebate
29
(2) If the Secretary is satisfied:
30
(a) that the individual is eligible under subsection 57F(1) of the
31
Family Assistance Act for child care rebate in respect of:
32
(i) the child for the income year; and
33
(ii) the care provided during the period; and
34
Recovery of debts Schedule 3
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 25
(b) that, if the individual were to be entitled under this subsection
1
to child care rebate in respect of that eligibility, the amount
2
of rebate would be more than a nil amount; and
3
(c) that a determination under this subsection, or subsection
4
65EA(2), has not already been made in respect of the
5
individual and the child for the income year;
6
the Secretary must determine that the individual is entitled to be
7
paid child care rebate in respect of the child for the income year.
8
The determination must include the amount of rebate to which the
9
Secretary considers the individual to be entitled.
10
Note:
A determination may be made under section 65EC if a determination
11
under this subsection, or subsection 65EA(2), has already been made
12
in respect of the individual and the child for a period in the income
13
year.
14
Determining no entitlement to child care rebate
15
(3) If:
16
(a) the Secretary is not satisfied that the individual is eligible
17
under subsection 57F(1) of the Family Assistance Act for
18
child care rebate in respect of:
19
(i) the child for the income year; and
20
(ii) the care provided during the period; or
21
(b) the Secretary is satisfied that the individual is so eligible, but
22
is not satisfied that, if the individual were to be entitled to
23
child care rebate in respect of that eligibility, the amount of
24
rebate would be more than a nil amount;
25
the Secretary must determine that the individual is not entitled to
26
be paid child care rebate in respect of the child for the care
27
provided during the period.
28
65EC Later determinations of entitlement to child care rebate
29
(1) If:
30
(a) a determination is made under subsection 65EA(2) or
31
65EB(2), or this subsection because of a previous application
32
of this subsection, in respect of an individual and a child for
33
an income year (the earlier rebate determination); and
34
(b) a determination is later made under section 51B or 52E or
35
subsection 51C(1) or 52G(1) in respect of the individual and
36
the child and one or more sessions of care provided by an
37
Schedule 3 Recovery of debts
26 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
approved child care service during a period in the income
1
year (the later CCB determination); and
2
(c) the later CCB determination is not the result of a review of an
3
earlier determination under the relevant section; and
4
(d) as a result of the later CCB determination, the Secretary
5
considers the individual is entitled to be paid an increased
6
amount of child care rebate;
7
the Secretary must determine that the individual is entitled to be
8
paid the increased amount of child care rebate in respect of the
9
child for the year (the later rebate determination).
10
(2) The earlier rebate determination ceases to be in force when the
11
later rebate determination is made.
12
2 Transitional
--
entitlement to child care rebate
13
(1)
This item applies to a determination if:
14
(a) the determination was made under one of the following
15
provisions of the A New Tax System (Family Assistance)
16
(Administration) Act 1999:
17
(i) subsection 65EA(2) or (3);
18
(ii) subsection 65EB(2) or (3);
19
(iii) subsection 65EC(1); and
20
(b) the determination was in force immediately before the
21
commencement of this item.
22
(2)
The determination has effect, after the commencement of this item, as if
23
it had been made under that provision as amended by this Act.
24
3 Sections 71CAA and 71CAB
25
Repeal the sections, substitute:
26
71CAA Debts arising in respect of child care rebate where no
27
entitlement
28
No entitlement to rebate arising from CCB by fee reduction
29
(1) If:
30
(a) an amount has been paid to an individual by way of child
31
care rebate for a quarter under Subdivision AA of
32
Division 4AA of Part 3 in respect of a period during which
33
Recovery of debts Schedule 3
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 27
the individual is conditionally eligible for child care benefit
1
by fee reduction in respect of a child; and
2
(b) the individual is not entitled to rebate in respect of the child
3
and that period;
4
the amount is a debt due to the Commonwealth by the individual.
5
Note 1:
For paragraph (b), the individual will not be entitled to rebate if a
6
determination of no entitlement has been made under subsection
7
65EA(3) in respect of the child and the period.
8
Note 2:
A determination of no entitlement under subsection 65EA(3) could
9
arise as a decision substituted on review under Part 5.
10
(2) If:
11
(a) an amount has been paid to an individual by way of child
12
care rebate in respect of a child for an income year as a result
13
of:
14
(i) a determination under subsection 65EA(2) in respect of
15
a period of care covered by a determination made under
16
section 51B or subsection 51C(1); or
17
(ii) a determination under subsection 65EC(1) in respect of
18
a period of care covered by a determination made under
19
section 51B or subsection 51C(1); and
20
(b) the individual is not entitled to rebate in respect of the child
21
and that period;
22
the amount is a debt due to the Commonwealth by the individual.
23
No entitlement to rebate arising from CCB for past period
24
(3) If:
25
(a) an amount has been paid to an individual by way of child
26
care rebate in respect of a child for an income year as a result
27
of:
28
(i) a determination under subsection 65EB(2) in respect of
29
a period of care covered by a determination made under
30
section 52E or subsection 52G(1); or
31
(ii) a determination under subsection 65EC(1) in respect of
32
a period of care covered by a determination made under
33
section 52E or subsection 52G(1); and
34
(b) the individual is not entitled to rebate in respect of the child
35
and that period;
36
the amount is a debt due to the Commonwealth by the individual.
37
Schedule 3 Recovery of debts
28 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
No entitlement to rebate arising from CCB by fee reduction or for
1
past period--other situations
2
(4) If:
3
(a) an amount has been paid to an individual by way of child
4
care rebate:
5
(i) for an income year, or for a quarter in an income year,
6
in respect of a child; and
7
(ii) in circumstances other than those mentioned in
8
subsection (1), (2), (3) or (5); and
9
(b) the individual is not entitled to rebate for that year in respect
10
of the child;
11
the amount is a debt due to the Commonwealth by the individual.
12
No entitlement to rebate arising from CCB by single payment/in
13
substitution
14
(5) If:
15
(a) an amount has been paid to an individual by way of child
16
care rebate in respect of a child for a period:
17
(i) as a result of a determination under subsection
18
65ECA(2) in respect of a period of care covered by a
19
determination made under section 53D or subsection
20
53E(1); or
21
(ii) in other circumstances because of the death of another
22
individual; and
23
(b) the individual is not entitled to rebate in respect of the child
24
and that period;
25
the amount is a debt due to the Commonwealth by the individual.
26
71CAB Debts arising in respect of child care rebate where
27
overpayment
28
Overpayment of rebate arising from CCB by fee reduction--for a
29
quarter
30
(1) If:
31
(a) an amount (the received amount) has been paid to an
32
individual by way of child care rebate for a quarter:
33
(i) under Subdivision AA of Division 4AA of Part 3; and
34
Recovery of debts Schedule 3
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 29
(ii) in respect of a period during which the individual is
1
conditionally eligible for child care benefit by fee
2
reduction in respect of a child; and
3
(b) the received amount is greater than the amount (the correct
4
amount) of rebate to which the individual is entitled under
5
subsection 65EA(2) or 65EC(1) in respect of the child and
6
that period;
7
the difference between the received amount and the correct amount
8
is a debt due to the Commonwealth by the individual.
9
Note:
A determination of entitlement under subsection 65EA(2) or 65EC(1)
10
could arise as a decision substituted on review under Part 5.
11
Overpayment of rebate arising from CCB by fee reduction--for an
12
income year
13
(2) If:
14
(a) an amount (the received amount) has been paid to an
15
individual by way of child care rebate in respect of a child for
16
an income year in respect of a period of care covered by a
17
determination made under section 51B or subsection 51C(1);
18
and
19
(b) the received amount is greater than the amount (the correct
20
amount) of rebate to which the individual is entitled under
21
subsection 65EA(2) or 65EC(1) in respect of the child and
22
that period;
23
the difference between the received amount and the correct amount
24
is a debt due to the Commonwealth by the individual.
25
Note:
A determination of entitlement under subsection 65EA(2) or 65EC(1)
26
could arise as a decision substituted on review under Part 5.
27
Overpayment of rebate arising from CCB for past period
28
(3) If:
29
(a) an amount (the received amount) has been paid to an
30
individual by way of child care rebate in respect of a child for
31
an income year in respect of a period of care covered by a
32
determination made under section 52E or subsection 52G(1);
33
and
34
(b) the received amount is greater than the amount (the correct
35
amount) of rebate to which the individual is entitled under
36
Schedule 3 Recovery of debts
30 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
subsection 65EB(2) or 65EC(1) in respect of the child and
1
that period;
2
the difference between the received amount and the correct amount
3
is a debt due to the Commonwealth by the individual.
4
Note:
A determination of entitlement under subsection 65EB(2) or 65EC(1)
5
could arise as a decision substituted on review under Part 5.
6
Overpayment of rebate arising from CCB in substitution
7
(4) If:
8
(a) an amount (the received amount) has been paid to an
9
individual by way of child care rebate in respect of a child for
10
a period of care covered by a determination made under
11
section 53D or subsection 53E(1); and
12
(b) the received amount is greater than the amount (the correct
13
amount) of rebate to which the individual is entitled under
14
subsection 65ECA(2) in respect of the child and that period;
15
the difference between the received amount and the correct amount
16
is a debt due to the Commonwealth by the individual.
17
Note:
A determination of entitlement under subsection 65ECA(2) could
18
arise as a decision substituted on review under Part 5.
19
71CAC Debts arising in respect of child care rebate paid to wrong
20
account
21
Subject to subsection 93A(5), if:
22
(a) a payment by way of child care rebate is made to a financial
23
institution for the credit of an account kept with the
24
institution (the incorrect account); and
25
(b) the Secretary is satisfied that the amount paid to the
26
institution was intended to be paid for the credit of an
27
account kept in the name of someone who was not the person
28
or one of the persons in whose name or names the incorrect
29
account was kept;
30
an amount equal to the amount of the payment made to the
31
institution is a debt due to the Commonwealth by the person, or
32
jointly and severally by the persons, in whose name or names the
33
incorrect account was kept.
34
4 Subsection 82(3) (paragraph (a) of the definition of debt)
35
After "71CAB,", insert "71CAC,".
36
Recovery of debts Schedule 3
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 31
5 Application
1
(1)
The amendments made by item 1 of this Schedule apply in relation to
2
care provided by an approved child care service to a child on or after
3
1 July 2008.
4
(2)
The amendments made by items 3 and 4 of this Schedule apply in
5
relation to:
6
(a) payments under, or purportedly under, Subdivision AA of
7
Division 4AA of Part 3 of the A New Tax System (Family
8
Assistance) (Administration) Act 1999 on or after 1 July
9
2008; and
10
(b) payments under, or purportedly under, subsection 65EF(1) of
11
that Act in relation to care provided by an approved child
12
care service to a child on or after 1 July 2008; and
13
(c) payments under, or purportedly under, subsection 65EF(2D)
14
of that Act in relation to care provided by an approved child
15
care service to a child on or after 1 July 2007.
16
17
Schedule 4 Civ il penalties
Part 1 Civ il penalties in regulations
32 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Schedule 4
--
Civil penalties
1
Part 1
--
Civil penalties in regulations
2
A New Tax System (Family Assistance) (Administration) Act
3
1999
4
1 Subsection 3(1) (at the end of the definition of civil penalty
5
provision)
6
Add:
7
; (t) a provision (if any) of the regulations that is declared to be a
8
civil penalty provision in accordance with paragraph
9
235(1A)(b).
10
2 Subsection 219TSD(2)
11
Repeal the subsection, substitute:
12
Exception for certain civil penalty provisions
13
(2) Subsection (1) does not apply to subsection 219EA(2) or 219L(3)
14
or to a provision of the regulations declared to be a civil penalty
15
provision. The pecuniary penalty payable by a person, in respect of
16
the person's contravention of subsection 219EA(2) or 219L(3),
17
must not exceed:
18
(a) if the person is not a body corporate--30 penalty units; or
19
(b) if the person is a body corporate--60 penalty units.
20
Note:
The penalties for contraventions of provisions of the regulations
21
declared to be civil penalty provisions must not exceed 250 penalty
22
units for bodies corporate and 50 penalty units for other persons (see
23
subsection 235(1A)).
24
3 Subsection 219TSK(1) (table items 1 and 2)
25
Omit "subsection 219EA(2), 219L(3) or 219M(1)", substitute "a
26
provision mentioned in item 3, 5 or 7".
27
4 Subsection 219TSK(1) (at the end of the table)
28
Add:
29
7
The notice relates to a single alleged
contravention of a civil penalty
24.
Civil penalties Schedule 4
Civil penalties in regulations Part 1
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 33
provision that is a provision of the
regulations
8
The notice relates to more than 1
alleged contravention of a civil
penalty provision that is a provision
of the regulations
the number obtained by multiply ing
24 by:
(a) if the number of alleged
contraventions is less than 8--
that number; or
(b) otherwise--8.
5 Subsection 219TSK(2) (table items 1 and 2)
1
Omit "subsection 219EA(2), 219L(3) or 219M(1)", substitute "a
2
provision mentioned in item 3, 5 or 7".
3
6 Subsection 219TSK(2) (at the end of the table)
4
Add:
5
7
The notice relates to a single alleged
contravention of a civil penalty
provision that is a provision of the
regulations
12.
8
The notice relates to more than 1
alleged contravention of a civil
penalty provision that is a provision
of the regulations
the number obtained by multiply ing
12 by:
(a) if the number of alleged
contraventions is less than 8--
that number; or
(b) otherwise--8.
7 Paragraph 235(1)(b)
6
Omit "Act;", substitute "Act.".
7
8 Subsection 235(1)
8
Omit "and, in particular, may make regulations prescribing penalties of
9
a fine not exceeding 10 penalty units for any breach of the regulations.".
10
9 After subsection 235(1)
11
Insert:
12
Offences and civil penalties
13
(1A) Without limiting subsection (1), the regulations may:
14
Schedule 4 Civ il penalties
Part 1 Civ il penalties in regulations
34 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
(a) prescribe penalties for offences against the regulations that
1
do not exceed a fine of 10 penalty units; and
2
(b) declare that specified provisions of the regulations are civil
3
penalty provisions for the purposes of this Act, and prescribe
4
penalties for contraventions of such provisions that do not
5
exceed:
6
(i) for a body corporate--250 penalty units; or
7
(ii) in any other case--50 penalty units.
8
9
Civil penalties Schedule 4
Consequential amend ments Part 2
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 35
Part 2
--
Consequential amendments
1
A New Tax System (Family Assistance) (Administration) Act
2
1999
3
10 Subsection 3(1) (paragraph (i) of the definition of civil
4
penalty provision)
5
Repeal the paragraph.
6
11 Section 219EA
7
Repeal the section.
8
12 Subsection 219TSD(2)
9
Omit "subsection 219EA(2) or 219L(3)" (wherever occurring),
10
substitute "subsection 219L(3)".
11
13 Subsection 219TSK(1) (table items 3 and 4)
12
Omit "subsection 219EA(2) or 219L(3)", substitute "subsection
13
219L(3)".
14
14 Subsection 219TSK(2) (table items 3 and 4)
15
Omit "subsection 219EA(2) or 219L(3)", substitute "subsection
16
219L(3)".
17
18
Schedule 5 Other amendments
Part 1 Child care rebate for final quarter
36 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Schedule 5
--
Other amendments
1
Part 1
--
Child care rebate for final quarter
2
A New Tax System (Family Assistance) Act 1999
3
1 Section 84AA
4
Omit "must, under subsection 65EAA(1) of the Family Assistance
5
Administration Act, calculate", substitute "calculates, under subsection
6
65EAA(1) of the Family Assistance Administration Act,".
7
A New Tax System (Family Assistance) (Administration) Act
8
1999
9
2 After subsection 65EAA(1)
10
Insert:
11
(1A) However, the Secretary may decide not to calculate an amount of
12
rebate for the quarter if the quarter is the last quarter of the income
13
year.
14
Note:
The Secretary may prefer to pay rebate for the last quarter as part of
15
the individual's entitlement to rebate for the entire income year (see
16
Subdivision A).
17
Note:
The heading to subsection 65EAA(1) is altered by omitting "must calculate and pay"
18
and substituting "calculates and pays".
19
3 Application
20
The amendments made by this Part apply in relation to the last quarter
21
of the 2008-09 income year and of later income years.
22
23
Other amend ments Schedule 5
CCB % p rovisions Part 2
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 37
Part 2
--
CCB % provisions
1
A New Tax System (Family Assistance) (Administration) Act
2
1999
3
4 At the end of subsection 52H(1)
4
Add:
5
Note:
A determination under subsection 52G(1) may cease to have effect
6
under section 60.
7
5 At the end of subsection 53F(1)
8
Add:
9
Note:
A determination under subsection 53E(1) may cease to have effect
10
under section 60A.
11
6 Sections 60 and 60A
12
Repeal the sections, substitute:
13
60 Variation where no entitle ment for child care benefit for a past
14
period because CCB % is ze ro %, and claimant gives
15
information so that CCB % can be recalculated
16
Variations
17
(1) If:
18
(a) a determination is made under subsection 52G(1) in response
19
to a claim by an individual for child care benefit for a past
20
period for care provided to a child by an approved child care
21
service; and
22
(b) when making the determination, subsection 55B(2) caused
23
the Secretary not to be satisfied that, if the claimant were to
24
be entitled to be paid child care benefit, the entitlement
25
would be more than a nil amount; and
26
(c) the claimant complies with:
27
(i) if subparagraph 55B(2)(c)(i) applies to the claimant--
28
subsection (3); and
29
(ii) if subparagraph 55B(2)(c)(ii) applies to the claimant--
30
subsection (4);
31
Schedule 5 Other amendments
Part 2 CCB % provisions
38 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
for the purposes of having the Secretary reconsider the claim;
1
and
2
(d) the Secretary is satisfied that, if the claimant were to be
3
entitled to be paid child care benefit in respect of the period,
4
the amount of the entitlement would be more than a nil
5
amount;
6
the Secretary must vary the determination.
7
(2) For the purposes of the family assistance law, the variation has the
8
effect that the determination is taken:
9
(a) to cease to be a determination made under subsection 52G(1);
10
and
11
(b) to be a determination made under section 52E, at the time of
12
the variation, in relation to the claim.
13
Section 52J does not apply in relation to paragraph (b).
14
Condition for variations
15
(3) The claimant complies with this subsection if the claimant gives
16
the Secretary:
17
(a) the information needed to work out the number of children in
18
care of a particular kind; and
19
(b) the tax file number of each of the TFN determination
20
persons;
21
within 2 years after the end of the income year during which the
22
determination was made under subsection 52G(1).
23
(4) The claimant complies with this subsection if the claimant:
24
(a) informs the Secretary that the claimant no longer opts to have
25
a CCB % of zero % applicable to him or her, and wants his or
26
her claim reconsidered on the basis of the CCB % worked out
27
under Schedule 2 to the Family Assistance Act; and
28
(b) gives the Secretary the tax file number of each of the TFN
29
determination persons;
30
within 2 years after the end of the income year during which the
31
determination was made under subsection 52G(1).
32
Other amend ments Schedule 5
CCB % p rovisions Part 2
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 39
60A Variation whe re no entitlement for child care benefit by single
1
payment/in substitution because CCB % is ze ro %, and
2
claimant gives information so that CCB % can be
3
recalculated
4
Variations
5
(1) If:
6
(a) a determination is made under subsection 53E(1) in response
7
to a claim by an individual, in respect of a child, for child
8
care benefit by single payment/in substitution because of the
9
death of another individual; and
10
(b) when making the determination, subsection 55A(2) or 55B(2)
11
caused the Secretary not to be satisfied that, if the claimant
12
were to be entitled to be paid child care benefit, the
13
entitlement would be more than a nil amount; and
14
(c) the claimant complies with:
15
(i) if subsection 55A(2) applies to the claimant--
16
subsection (3); and
17
(ii) if subparagraph 55B(2)(c)(i) applies to the claimant--
18
subsection (4); and
19
(iii) if subparagraph 55B(2)(c)(ii) applies to the claimant--
20
subsection (5);
21
for the purposes of having the Secretary reconsider the claim;
22
and
23
(d) the Secretary is satisfied that, if the claimant were to be
24
entitled to be paid child care benefit in respect of the claim,
25
the amount of the entitlement would be more than a nil
26
amount;
27
the Secretary must vary the determination.
28
(2) For the purposes of the family assistance law, the variation has the
29
effect that the determination is taken:
30
(a) to cease to be a determination made under subsection 53E(1);
31
and
32
(b) to be a determination made under section 53D, at the time of
33
the variation, in relation to the claim.
34
Section 53G does not apply in relation to paragraph (b).
35
Schedule 5 Other amendments
Part 2 CCB % provisions
40 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Condition for variations
1
(3) The claimant complies with this subsection if:
2
(a) the claimant gives the Secretary an estimate of the amount
3
needed to calculate the CCB % used in calculating the
4
amount of the benefit; and
5
(b) the estimate is so given within 2 years after the end of the
6
income year during which the determination was made under
7
subsection 52G(1); and
8
(c) the Secretary considers the estimate reasonable.
9
(4) The claimant complies with this subsection if the claimant gives
10
the Secretary:
11
(a) the information needed to work out the number of children in
12
care of a particular kind; and
13
(b) the tax file number of each of the TFN determination
14
persons;
15
within 2 years after the end of the income year during which the
16
determination was made under subsection 53E(1).
17
(5) The claimant complies with this subsection if the claimant:
18
(a) informs the Secretary that the claimant no longer opts to have
19
a CCB % of zero % applicable to him or her, and wants his or
20
her claim reconsidered on the basis of the CCB % worked out
21
under Schedule 2 to the Family Assistance Act; and
22
(b) gives the Secretary the tax file number of each of the TFN
23
determination persons;
24
within 2 years after the end of the income year during which the
25
determination was made under subsection 53E(1).
26
7 Paragraphs 60B(1)(b) and (c)
27
Repeal the paragraphs, substitute:
28
(b) the CCB % is zero % because any or all of the following
29
provisions apply:
30
(i) subsection 55(2);
31
(ii) subparagraph 55B(1)(c)(i) or (ii);
32
(iii) section 55C; and
33
(c) later, the claimant:
34
Other amend ments Schedule 5
CCB % p rovisions Part 2
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 41
(i) if subsection 55(2) applies--gives the Secretary an
1
estimate of the amount needed to calculate the CCB %,
2
which the Secretary considers reasonable; and
3
(ii) if subparagraph 55B(1)(c)(i) applies--gives the
4
Secretary the information needed to work out the
5
number of children the individual has in care of a
6
particular kind; and
7
(iii) if subparagraph 55B(1)(c)(ii) applies--informs the
8
Secretary that he or she wants the CCB % to be worked
9
out under Schedule 2 to the Family Assistance Act,
10
gives the Secretary the tax file number of each TFN
11
determination person and an estimate of the amount
12
needed to have the CCB % recalculated under that Act,
13
which the Secretary considers reasonable; and
14
(iv) if section 55C applies--gives the Secretary the tax file
15
number of each TFN determination person;
16
8 Application
17
The amendments made by this Part apply in relation to care provided by
18
an approved child care service to a child on or after 7 July 2008.
19
20
Schedule 5 Other amendments
Part 3 Ob ligations and permissions of an approved child care service are those of the
operator
42 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Part 3
--
Obligations and permissions of an approved
1
child care service are those of the operator
2
A New Tax System (Family Assistance) (Administration) Act
3
1999
4
9 After section 195
5
Insert:
6
195A Obligations and pe rmissions of an approved child care service
7
are those of the ope rator
8
For the purposes of the family assistance law, and an instrument
9
under that law:
10
(a) when an obligation is imposed by that law or instrument on
11
an approved child care service it is taken to be imposed on
12
the person operating the service; and
13
(b) when a permission is conferred by that law or instrument on
14
an approved child care service it is taken to be conferred on
15
the person operating the service.
16
10 Application
17
(1)
Section 195A of the A New Tax System (Family Assistance)
18
(Administration) Act 1999 (as inserted by this Part) applies in relation to
19
obligations imposed, and permissions conferred, before, at or after the
20
commencement of this Part.
21
(2)
For the purposes of section 195A of the A New Tax System (Family
22
Assistance) (Administration) Act 1999 (as inserted by this Part), Part 2
23
of Schedule 1 to the Family Assistance Legislation Amendment (Child
24
Care Management System and Other Measures) Act 2007 is taken to
25
form part of the family assistance law.
26
11 Part 8A (heading)
27
Repeal the heading, substitute:
28
Other amend ments Schedule 5
Obligations and permissions of an approved child care service are those of the operator
Part 3
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 43
Part 8A--Obligations, and advances, relating to
1
approved child care services
2
12 Division 1 of Part 8A (heading)
3
Repeal the heading, substitute:
4
Division 1--Obligations relating to approved child care
5
services
6
7
Schedule 5 Other amendments
Part 4 Manner of notify ing cessation of operation
44 Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009
Part 4
--
Manner of notifying cessation of operation
1
A New Tax System (Family Assistance) (Administration) Act
2
1999
3
13 Subsection 3(1) (paragraph (m) of the definition of civil
4
penalty provision)
5
After "219M(1)", insert "or (4)".
6
14 Subsection 219M(2)
7
Repeal the subsection, substitute:
8
(2) The notice must be given in the form, and in the manner or way,
9
approved by the Secretary.
10
Note 1: The heading to section 219M is altered by omitting "Obligation to notify Secretary"
11
and substituting "Obligations".
12
Note 2: The following heading to subsection 219M(1) is inserted "Obligation to notify
13
Secretary".
14
15 Subsection 219M(3) (penalty)
15
Omit "for an offence against subsection (3)".
16
16 At the end of section 219M
17
Add:
18
Obligation to give further information on request
19
(4) An operator of an approved child care service contravenes this
20
subsection if:
21
(a) the operator notifies the Secretary under subsection (1) of the
22
operator's intention to cease operating the service; and
23
(b) the Secretary requests the operator, in writing, to give the
24
Secretary specified information about the intended cessation
25
of the service; and
26
(c) the operator fails to comply with the request in accordance
27
with subsection (6).
28
Note:
This is a civil penalty provision. Part 8C provides for pecuniary
29
penalties for breaches of civil penalty provisions.
30
Other amend ments Schedule 5
Manner of notifying cessation of operation Part 4
Family Assistance Legislation Amendment (Child Care) Bill 2009 No. , 2009 45
(5) A person commits an offence if the person contravenes
1
subsection (4).
2
Penalty: 60 penalty units.
3
(6) Information requested under subsection (4) must be given:
4
(a) in the form, and in the manner or way, approved by the
5
Secretary; and
6
(b) within 7 days after the day on which the request was given.
7
17 Subsection 219TSK(1) (table items 5 and 6)
8
After "219M(1)", insert "or (4)".
9
18 Subsection 219TSK(2) (table items 5 and 6)
10
After "219M(1)", insert "or (4)".
11
19 Application
12
The amendments made by this Part apply in relation to notices given
13
under subsection 219M(1) of the A New Tax System (Family Assistance)
14
(Administration) Act 1999 after the commencement of this Part.
15

 


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