Part 1 -- Setting off of entitlements
A New Tax System (Family Assistance) (Administration) Act 1999
1 Paragraph 66(2)(ba)
Omit "arrears of".
2 Paragraph 66(2)(ca)
Omit "arrears of".
3 Paragraph 82(1)(b)
Omit "setting off arrears of", substitute "setting off (otherwise than as mentioned in paragraph (a))".
4 Paragraph 82(1)(e)
Omit "arrears of family assistance--setting off the arrears", substitute "family assistance--setting off (otherwise than as mentioned in paragraph (d)) the family assistance".
5 Paragraph 84A(1)(a)
Omit "by way of arrears".
Note: The heading to section 84A is altered by omitting " arrears of ".
6 Subparagraph 84A(1)(b)(i)
Omit "arrears of".
7 Subsection 84A(2)
Omit "to arrears".
8 Subsection 84A(3)
Repeal the subsection, substitute:
(3) Under subsection (2), the Secretary may set off a person's child care benefit only against a debt the person incurs in relation to child care benefit or child care tax rebate.
9 Subsection 84A(4)
Omit "to arrears".
10 Paragraph 92A(1)(b)
Omit "by way of arrears of family assistance", substitute "of family assistance (except family tax benefit to which section 92 applies)".
Note: The heading to section 92A is altered by omitting " arrears of ".
11 Paragraph 92A(1)(c)
Omit "arrears", substitute "entitlement".
12 Subsection 92A(1)
Omit "to arrears".
13 Subsection 92A(2)
Omit "arrears of".
14 Subsection 92A(3)
Omit "to arrears".
15 Subparagraph 95(3)(a)(ia)
Omit "arrears of".
16 Paragraph 95(4)(b)
Omit "arrears of".
17 Paragraph 99(2)(b)
Omit "arrears of".
Part 2 -- Debts of approved child care service where fee reduction or enrolment advance paid
A New Tax System (Family Assistance) (Administration) Act 1999
18 Paragraph 71G(1)(b)
Repeal the paragraph, substitute:
(b) the service's approval is suspended or cancelled under this Act before a session of care in respect of which the payment was made;
19 Subsection 71G(1)
Omit ", or it ceased to operate".
20 Paragraph 71G(2)(b)
Repeal the paragraph, substitute:
(b) the service's approval is suspended or cancelled under this Act; and
21 Paragraph 71G(2)(c)
Omit ", or the service ceases to operate".
22 Subsection 71G(2)
Omit ", or it ceased to operate".
23 Paragraph 71G(3)(b)
Repeal the paragraph, substitute:
(b) the service's approval is suspended or cancelled under this Act; and
24 Paragraph 71G(3)(c)
Omit ", or the service ceases to operate".
25 Subsection 71G(3)
Omit ", or it ceased to operate".
26 Transitional
(1) In this item, and in item 27:
application day , for an approved child care service, has the meaning given by item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 .
(2) The A New Tax System (Family Assistance) (Administration) Act 1999 , as applying to an approved child care service before the first Monday after its application day, has effect as if section 71G of that Act were as follows:
If:
(a) an amount by way of advance determined under section 219Q is paid to a person that is an approved child care service to reimburse the service the amount of the fee reductions made by the service for care provided by the service to a child; and
(b) during, or after, the reporting period in respect of which the advance is paid, the service's approval is suspended or cancelled under this Act;
so much of the amount of the advance as has not been used by the service to reimburse itself for the care it provided to the child at reduced fees, by the day the service's approval is suspended or cancelled, is a debt due to the Commonwealth by the service.
27 Application
(1) The amendments made by this Part apply to decisions relating to suspension or cancellation made after the commencement of this Schedule.
(2) However, the amendments made by items 18 to 25 only apply in relation to an approved child care service on or after its application day.
Part 3 -- Responsibility for debts owed by an approved child care service
A New Tax System (Family Assistance) (Administration) Act 1999
28 After section 68
Insert:
68A Recovery from approved child care service
The amount of a debt due under this Part by an approved child care service is payable by the operator of the service.