No. 53, 2008
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 2
3............ Schedule(s).......................................................................................... 3
Schedule 1--Removing minimum rate of CCB 4
Part 1--Amendments 4
A New Tax System (Family Assistance) Act 1999 4
A New Tax System (Family Assistance) (Administration) Act 1999 6
Part 2--Application and transitional provisions 19
Schedule 2--Election commitments 20
Part 1--Increasing allowable percentage and annual limit 20
A New Tax System (Family Assistance) Act 1999 20
Part 2--Paying child care tax rebate quarterly 21
Division 1--Amendments 21
A New Tax System (Family Assistance) Act 1999 21
A New Tax System (Family Assistance) (Administration) Act 1999 25
Division 2--Application 31
Division 3--Transitional: Service's application day happens after the quarter for which child care tax rebate is applicable 31
Division 4--Transitional: Service's application day happens during the quarter for which child care tax rebate is applicable 33
Schedule 3--Recovery of debts 36
Part 1--Setting off of entitlements 36
A New Tax System (Family Assistance) (Administration) Act 1999 36
Part 2--Debts of approved child care service where fee reduction or enrolment advance paid 38
A New Tax System (Family Assistance) (Administration) Act 1999 38
Part 3--Responsibility for debts owed by an approved child care service 40
A New Tax System (Family Assistance) (Administration) Act 1999 40
Schedule 4--Civil penalties and other compliance measures 41
Part 1--Amendments 41
A New Tax System (Family Assistance) (Administration) Act 1999 41
Part 2--Application 62
Schedule 5--Other measures 64
Part 1--Amendments 64
A New Tax System (Family Assistance) Act 1999 64
A New Tax System (Family Assistance) (Administration) Act 1999 65
Part 2--Application 73
Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008
No. 53, 2008
An Act to amend the law in relation to family assistance, and for related purposes
[Assented to 25 June 2008]
The Parliament of Australia enacts: