- Date
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14 May 2009
- Chamber
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House of Representatives
- Status
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Act
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Portfolio
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Education, Employment and Workplace Relations
- Summary
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Amends the:
A New Tax System (Family Assistance) Act 1999
, A New Tax System (Family Assistance) (Administration) Act 1999
, Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008
and Income Tax Assessment Act 1997
to change ‘child care tax rebate’ to ‘child care rebate’ (CCR); and A New Tax System (Family Assistance) Act 1999
and A New Tax System (Family Assistance) (Administration) Act 1999
in relation to: CCR in substitution; recovery of debts; civil penalties being imposed by regulations; and calculation and payment of CCR for the final quarter of an income year. Also makes amendments to the A New Tax System (Family Assistance) (Administration) Act 1999
consequential on the removal of the minimum child care benefit rate from 7 July 2008.