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.