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Second Reading Speeches

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

Type
Government
Portfolio
Education and Training
Originating house
House of Representatives
Status
Not Proceeding
Parliament no
44

Track (What's this?)

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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.