Summary
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.