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.