Summary
Amends the
A New Tax System (Family Assistance) Act 1999
and
A New Tax System (Family Assistance) (Administration) Act 1999
to: remove the annual child care subsidy (CCS) cap so that there will no longer be a limit on the amount of CCS that families, over a specified income, can receive each year; and increase the maximum subsidy rate of CCS for second and subsequent children, where a family has more than one child under 6 years of age.