Summary

Introduced with the Social Services Legislation Amendment (Family Payments Structural Reform and Participation Measures) Bill 2016, the bill amends the: A New Tax System (Family Assistance) Act 1999 and A New Tax System (Family Assistance) (Administration) Act 1999 to: cease the child care benefit (CCB) and child care rebate; introduce a child care subsidy (CCS) which is subject to both an income and activity test; introduce various rates of additional child care subsidy (ACCS) that are available in certain circumstances; and make amendments in relation to CCS and ACCS claims, reviews of decisions, provider approvals, and compliance obligations of approved providers of child care services; A New Tax System (Family Assistance) Act 1999 to provide that the current vaccination and immunisation details and schedules may be applied, adopted or incorporated in a minister’s determination; A New Tax System (Family Assistance) (Administration) Act 1999 in relation to: circumstances in which applications for approval of a child care service are taken not to have been made; backdating of CCB service approvals; reassessments of child care service conditions of continued approval; and cessation of enrolment advances; A New Tax System (Goods and Services Tax) Act 1999 in relation to goods and services tax treatment of new child care funding programs; and A New Tax System (Goods and Services Tax) Act 1999, Early Years Quality Fund Special Account Act 2013, Fringe Benefits Tax Assessment Act 1986 and Income Tax Assessment Act 1997 to make consequential amendments.