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Second Reading Speeches

Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Bill 2015

Education and Training
Originating house
House of Representatives
Not Proceeding
Parliament no

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Amends the:

A New Tax System (Family Assistance) Act 1999
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.