Summary
Amends the: A New Tax System (Family Assistance) Act 1999 and A New Tax System (Family Assistance) (Administration) Act 1999 to: remove the minimum rate of child care benefit (CCB); increase the child care tax rebate (CCTR) to 50 per cent, provide for it to be paid quarterly and increase the annual limit to $7,500; and make amendments in relation to: weekly limits of hours for the purposes of CCB; automatic review of CCTR decisions; publishing information relating to sanctions or suspensions of approved child care service’s approval; allocation of child care places; approved child care services providing certain periodic statements; delegation of the secretary’s powers; infringement notices; and technical amendments relating to the Child Care Management System; and A New Tax System (Family Assistance) (Administration) Act 1999 in relation to: debt recovery; extension of the civil penalties and infringement notice schemes; and expanded entry powers for authorised officers.