Summary
Amends the
A New Tax System (Family Assistance) Act 1999
and
A New Tax System (Family Assistance) (Administration) Act 1999
to replace the Child Care Subsidy activity test with a guaranteed minimum of 72 hours per fortnight of subsidised early childhood education and care for all families, regardless of the time spent on recognised participation types, and a guaranteed 100 hour entitlement per fortnight for parents caring for an Aboriginal or Torres Strait Islander child.