- Date
-
02 Dec 2015
- Chamber
-
House of Representatives
- Status
-
Not Proceeding
-
Portfolio
-
Education and Training
- Summary
-
Amends the:
A New Tax System (Family Assistance) Act 1999
and A New Tax System (Family Assistance) (Administration) Act 1999
to: cease the child care benefit (CCB) and child care rebate; introduce a child care subsidy (CCS) which is subject to both an income and activity test; introduce various rates of additional child care subsidy (ACCS) that are available in certain circumstances; and make amendments in relation to CCS and ACCS claims, reviews of decisions, provider approvals, and compliance obligations of approved providers of child care services; A New Tax System (Goods and Services Tax) Act 1999
in relation to goods and services tax treatment of new child care funding programs; and A New Tax System (Family Assistance) (Administration) Act 1999
in relation to: circumstances in which applications for approval of a child care service are taken not to have been made; backdating of CCB service approvals; reassessments of child care service conditions of continued approval; and cessation of enrolment advances. Also makes consequential amendments to five Acts.