About this inquiry

On 5 June 2014 the Senate referred the provisions of the Family Assistance Legislation Amendment (Child Care Measures) Bill 2014 (the Bill) for inquiry and report by 16 June 2014. The committee has agreed that submissions should be received by 11 June 2014. Unfortunately, due to the short reporting timeframe, no extensions can be granted.

The Bill proposes amendments to the A New Tax System (Family Assistance) Act 1999 (New Tax Act) to implement Budget savings measures. Specifically, the Bill proposes to amend the New Tax Act to:

• Maintain the current Child Care Rebate (CCR) limit at $7,500 per child, per financial year, by continuing to pause the indexation of the CCR limit for a further three income years to 30 June 2017; and
• Maintain the Child Care Benefit income thresholds at the amount applicable as at 30 June 2014, for three income years to 30 June 2017.

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