Commonwealth Numbered Acts Commonwealth Numbered Acts
A New Tax System (Family Assistance) Act 1999
1 Subclause 2(2) of Schedule 2
After "liable to pay", insert ", or would, disregarding any discount allowed under section 201BA of the Family Assistance Administration Act, have been liable to pay,".
2 At the end of subclause 2(2) of Schedule 2
Add:
Note: A discount allowed under section 201BA of the Family Assistance Administration Act may not attract fringe benefits tax in some circumstances: see subsection 47(2) of the Fringe Benefits Tax Assessment Act 1986 .
A New Tax System (Family Assistance) (Administration) Act 1999
3 Subsection 3(1)
Insert:
"permissible staff discount " has the meaning given by subsection 201BA(1).
4 At the end of subsection 201B(1)
Add:
Note: If, under subsection 201BA(1), the provider allows the individual, or the individual's partner, a permissible staff discount for the week, the amount of the discount is not recoverable from the individual or the individual's partner: see subsection 201BA(3).
5 After section 201B
Insert:
201BA Provider may allow discount for care provided to child of educator or cook engaged by provider
(1) A provider to whom a notice is given of a fee reduction decision referred to in item 1 or 2 of the table in subsection 67EB(2) for an individual, for sessions of care provided by a child care service to a child in a week, may allow the individual, or the individual's partner, a discount (a permissible staff discount ) on the pre-discount fee for the week for the individual, or the individual's partner, if:
(a) the individual, or the individual's partner, is employed, contracted or otherwise engaged at a child care service by the provider, for any period during that week, as an educator (within the meaning of the Education and Care Services National Law) or a cook; and
(b) the child care service referred to in paragraph (a) is not a family day care service or an in home care service.
Note: For pre-discount fee , see subsection (4).
(2) The permissible staff discount that may be allowed to the individual, or the individual's partner, for the week under subsection (1) must not be more than 95% of the pre-discount fee for that week for the individual or the individual's partner.
(3) If the provider allows the individual, or the individual's partner, a permissible staff discount under subsection (1), the amount of the discount is not recoverable from the individual or the individual's partner.
Note: Providing care of a child in a child care facility to a current employee at a discount may not attract fringe benefits tax in some circumstances: see subsection 47(2) of the Fringe Benefits Tax Assessment Act 1986 .
Meaning of pre-discount fee
(4) For the purposes of this section, the pre-discount fee for the week for the individual, or the individual's partner, is the difference between:
(a) the total of the hourly session fees for all sessions of care provided by the child care service to the child in the week; and
(b) the sum of:
(i) the fee reduction amount for the fee reduction decision for the individual in relation to those sessions of care; and
(ii) the amount of any payment prescribed by the Minister's rules for the purposes of paragraph 2(2A)(c) of Schedule 2 to the Family Assistance Act that the individual benefited from in respect of those sessions of care.
6 Application of amendments
The amendments of the A New Tax System (Family Assistance) Act 1999 and the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Schedule apply in relation to sessions of care provided to a child in a week that starts on or after the commencement of this item.