(a) definition of 24 hour care;

(b) definition of 24 hour care limit;

(c) definition of 24 hour care period;

(d) definition of absence.

(a) an individual or an approved provider may become eligible under ACCS (child wellbeing)); orsection 85CA (

(b) an individual may become eligible under ACCS (temporary financial hardship)); orsection 85CG (

(c) an individual may become eligible under ACCS (grandparent)); orsection 85CJ (

(d) an individual may become eligible under ACCS (transition to work)).section 85CK (

Monday 2 July 2018; or

every second Monday after that Monday.

(a) definition of child care benefit;

(b) definition of child care rebate.

child care subsidy; or

additional child care subsidy; or

in relation to child care subsidy and additional child care subsidy—has the meaning given in Subdivision A of Division 1 of Part 3 (except for section 24), but in applying Subdivision D of that Division to CCS or ACCS, a reference in Subdivision D to a claim for payment of family tax benefit is taken to be a reference to a claim for CCS; and

for an individual—has the meaning given by subclause 6(1) of Schedule 2; or

for an approved provider—has the meaning given by subclause 9(1) of Schedule 2.

for an individual—has the meaning given by subclause 2(2) of Schedule 2; and

for an approved provider—has the meaning given by subclause 9(2) of Schedule 2.

(a) definition of non-standard hours family day care;

(b) definition of non-standard hours in-home care.

(a) definition of part-time family day care;

(b) definition of part-time in-home care.

(a) definition of recognised study commitments;

(b) definition of recognised training commitments;

(c) definition of recognised work or work related commitments.

who would be an FTB child of the adult but for the operation of section 25 (adult’s percentage of care for the child during a care period is less than 35%); and

for whom the adult has a percentage of care during a care period that is at least 14%.

(a) definition of satisfies the work/training/study test;

(b) definition of school child;

(c) definition of school holiday session.

(a) definition of standard hours family day care;

(b) definition of standard hours in-home care.

whether the adult is eligible for child care subsidy under Division 2 of Part 4A; or

whether an approved provider is eligible for ACCS (child wellbeing) for sessions of care provided to the child.

(a) that an individual who is not an Australian resident is taken to be an Australian resident for the purposes of Division 2 of Part 4A (eligibility for CCS); and

if the determination is for a period—the period in respect of which the person is taken to be an Australian resident.

the child is enrolled for care by the service and the child attends the session of care or any part of it; or

if the child does not attend any part of the session of care—the service is taken to have provided the session of care to the child under subsection (2) or (3).

had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2; and

the day is:

a day on which the child is enrolled for care by the service; and

after the day the child first attended a session of care provided by the service; and

before the day the service permanently ceased providing care to the child; and

not a day prescribed by the Minister’s rules; and

there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection.

there have already been 42 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under subsection (2); and

had the child attended the session of care, one or more of the hours in the session would have been taken into account in accordance with paragraph 4(1)(a) of Schedule 2; and

the day is:

a day on which the child is enrolled for care by the service; and

after the day the child first attended a session of care provided by the service; and

before the day the service permanently ceased providing care to the child; and

not a day prescribed by the Minister’s rules; and

the absence is for a reason specified in subsection (4); and

if the absence is for an illness referred to in paragraph (4)(a) or (b)—the service has been given a certificate that was issued by a medical practitioner in relation to the illness.

the child is ill;

any of the following persons is ill:

the individual in whose care the child is;

the partner of the individual in whose care the child is;

an individual with whom the child lives;

the child is attending preschool;

alternative care arrangements have been made for the child on a pupil-free day;

a reason prescribed by the Minister’s rules.

the Commonwealth’s legislative powers under paragraphs 51(xxiiiA), (xxix) and (xxxix) of the Constitution; and

any implied legislative powers of the Commonwealth.

at the time the session of care is provided:

the child is an FTB child, or a regular care child, of the individual or the individual’s partner; and

the child is 13 or under and does not attend secondary school, or the requirements covered by subsection (2) are satisfied; and

the child meets the immunisation requirements in section 6; and

the individual, or the individual’s partner, meets the residency requirements in section 85BB; and

the individual, or the individual’s partner, has incurred a liability to pay for the session of care under a complying written arrangement; and

the session of care:

is provided in Australia; and

is not provided as part of the compulsory education program in the State or Territory where the care is provided; and

is not provided in circumstances prescribed by the Minister’s rules; and

Division 5 does not prevent the individual being eligible for CCS for the session of care.

the child is a member of a class prescribed by the Minister’s rules; and

the individual and the approved child care service satisfy any conditions prescribed by the Minister’s rules in relation to the child.

is an Australian resident; or

is a special category visa holder residing in Australia; or

satisfies subsection (2) of this section; or

is undertaking a course of study in Australia and receiving financial assistance directly from the Commonwealth for the purpose of undertaking that study.

(a) is the holder of a visa determined by the Minister for the purposes of subparagraph 729(2)(f)(v) of the Social Security Act 1991; and

is either in Australia or temporarily absent from Australia for no more than 6 weeks on an allowable absence in relation to special benefit within the meaning of Part 4.2 of that Act.

the individual is eligible for CCS for the session of care; and

either of the following is in effect in relation to the child for the week in which the session of care is provided:

a certificate given by the approved provider of the service under section 85CB;

a determination made by the Secretary under section 85CE; and

Division 5 does not prevent the individual being eligible for ACCS (child wellbeing) for the session of care.

either of the following is in effect in relation to the child for the week in which the session of care is provided:

a certificate given by the provider under section 85CB;

a determination made by the Secretary under section 85CE; and

at the time the session of care is provided:

the provider is not able to identify an individual who is eligible for ACCS (child wellbeing) for the session of care; and

the child is 13 or under and does not attend secondary school, or the requirements covered by subsection (3) are satisfied; and

the child meets the immunisation requirements in section 6; and

the session:

is provided in Australia; and

is not provided as part of the compulsory education program in the State or Territory where the care is provided; and

is not provided in circumstances prescribed by Minister’s rules made for the purposes of subparagraph 85BA(1)(c)(iii); and

Division 5 does not prevent the provider being eligible for ACCS (child wellbeing) for the session of care.

the child is a member of a class prescribed by the Minister’s rules; and

the approved child care service satisfies any conditions prescribed by the Minister’s rules in relation to the child.

be given in a form and manner approved by the Secretary; and

contain the information, and be accompanied by the documents, required by the Secretary; and

specify the day it takes effect (which must be the Monday of a week that includes an at risk day and cannot be more than 28 days before the certificate is given); and

specify the whole weeks for which it has effect (which must be weeks that include an at risk day); and

identify the service to which, and the child to whom, it relates; and

include any other matters prescribed by the Secretary’s rules.

50%;

if the Secretary’s rules prescribe a different percentage and paragraph (c) does not apply—the prescribed percentage;

if the Secretary determines that it is appropriate to the circumstances of the service, and makes a written determination to that effect that applies on the day—the percentage specified in the determination.

a certificate given by an approved provider under section 85CB in relation to a child is in effect for a week; and

the provider considers that the child is not at any risk of serious abuse or neglect during the week; and

the time for varying, substituting or withdrawing the report under subsection 204B(6) (requirement to report about children for whom care is provided) of the Family Assistance Administration Act for the first week for which the certificate has effect has not expired;

(a) the provider cancels a certificate in relation to a child under this section (the original certificate); and

(b) the provider then gives a certificate under replacement certificate);section 85CB in relation to the child for one or more weeks for which the original certificate was specified to have effect (the

a certificate given by an approved provider under section 85CB in relation to a child is in effect for a week; and

(b) the Secretary considers that the child is not at any risk of serious abuse or neglect during the week;

considers that a child is or was at risk of serious abuse or neglect at the time an approved child care service of the provider provides or provided a session of care to the child; and

is unable to give a certificate because of subsection 85CB(3) or (4).

be made in a form and manner approved by the Secretary; and

contain the information, and be accompanied by the documents, required by the Secretary.

(a) if satisfied that the child is or was at risk of serious abuse or neglect on a day (an at risk day)—make a written determination to that effect; and

otherwise—refuse the application.

specify the day it takes effect, which must be the Monday of a week that includes an at risk day and cannot be more than 28 days before the application was made; and

specify the whole weeks for which it has effect, which:

must be weeks that include an at risk day; and

cannot exceed 13 weeks; and

identify the child to whom it relates.

a determination made under this section is in effect in relation to a child; and

the Secretary is satisfied that the child will still be at risk of serious abuse or neglect after the determination ceases to have effect;

a determination made under section 85CE in relation to a child is in effect for a week; and

the Secretary considers that the child is not at any risk of serious abuse or neglect during the week;

the individual is eligible for CCS for the session of care; and

a determination of temporary financial hardship made by the Secretary under section 85CH is in effect in relation to the individual for the week in which the session of care is provided; and

Division 5 does not prevent the individual being eligible for ACCS (temporary financial hardship) for the session.

on application by the individual in accordance with this section; or

on the Secretary’s own initiative, if the Secretary is satisfied that a circumstance prescribed by the Minister’s rules for the purposes of subsection 85CG(2) (temporary financial hardship) exists in relation to the individual.

be made in a form and manner approved by the Secretary; and

contain the information, and be accompanied by the documents, required by the Secretary.

if satisfied that a circumstance prescribed by the Minister’s rules for the purposes of subsection 85CG(2) (temporary financial hardship) exists in relation to the individual—make the determination referred to in subsection (1); and

otherwise—refuse the application.

specify the day it takes effect, which must be a Monday and cannot be more than 28 days before:

if made on application—the application was made; or

otherwise—the determination was made; and

specify the whole weeks for which it has effect; and

identify the child to whom it relates; and

identify the individual concerned and the reason why the circumstance causing the temporary financial hardship exists in relation to the individual.

a determination made under section 85CH in relation to an individual is in effect for a week; and

the Secretary considers that a circumstance prescribed by the Minister’s rules for the purposes of subsection 85CG(2) (temporary financial hardship) does not exist in relation to the individual during the week;

the individual is eligible for CCS for the session of care; and

the individual, or the individual’s partner, is the grandparent or great-grandparent of the child; and

at the start of the CCS fortnight in which the session of care is provided, the individual or the individual’s partner is the principal carer of the child within the meaning of subsection (2); and

at the start of the CCS fortnight in which the session of care is provided, the individual, or the individual’s partner, is receiving:

a social security pension; or

a social security benefit; or

a service pension; or

(iv) an income support supplement under Veterans’ Entitlements Act 1986; andPart IIIA of the

Division 5 does not prevent the individual being eligible for ACCS (grandparent) for the session.

provides all or at least 65% of ongoing daily care for the child; and

has substantial autonomy for the day-to-day decisions about the child’s care, welfare and development.

the relationship between an adopted child and his or her adoptive parent;

the relationship between a step-child and his or her step-parent;

the relationship between a relationship child and his or her relationship parent.

is the current or former partner of the biological parent, adoptive parent or relationship parent of the child; and

is not the biological parent, adoptive parent or relationship parent of the child.

the individual is eligible for CCS for the session of care; and

at the start of the CCS fortnight in which the session of care is provided:

(i) the individual is receiving (within the meaning of subsections 23(2) and (4) of the Social Security Act 1991) a transition to work payment referred to in subsection (3) of this section; and

(ii) if the transition to work payment is referred to in paragraph (3)(a)—an employment pathway plan within the meaning of the Social Security Act 1991, or a participation plan under section 94B of that Act, is in effect in relation to the individual; and

any requirements prescribed by the Minister’s rules are met; and

Division 5 does not prevent the individual being eligible for ACCS (transition to work) for the session.

the individual is eligible for CCS for the session of care; and

(b) the individual stopped receiving (within the meaning of subsections 23(2) and (4) of the Social Security Act 1991) a transition to work payment referred to in subsection (3) of this section less than 12 weeks before the start of the CCS fortnight in which the session of care is provided; and

any requirements prescribed by the Minister’s rules are met; and

Division 5 does not prevent the individual being eligible for ACCS (transition to work) for the session.

the following payments made under the social security law:

parenting payment;

newstart allowance;

disability support pension;

youth allowance;

a payment (whether or not made under the social security law) prescribed by the Minister’s rules.

an individual is eligible for CCS or ACCS; and

the individual dies; and

an amount of CCS or ACCS for which the individual was eligible has not been paid; and

(d) another individual (the substitute) makes a claim under Part 3A of the Family Assistance Administration Act for CCS in substitution for the individual who has died; and

the Secretary considers that the substitute ought to be eligible for so much of the unpaid amount as relates to sessions of care provided after the start of the income year before the income year in which the individual died;

ACCS (child wellbeing); or

if the individual is not eligible for ACCS (child wellbeing)—ACCS (grandparent); or

if the individual is not eligible for ACCS (child wellbeing) or ACCS (grandparent)—ACCS (temporary financial hardship).

under the care (however described) of a person (other than a foster parent) under a State/Territory child welfare law; or

a member of a class prescribed by the Minister’s rules.

a law of a State or Territory which is prescribed by the Minister’s rules; or

if the Minister’s rules do not prescribe a law for a State or Territory—a law of the State or Territory that relates to the welfare of children.

an individual is eligible for CCS or ACCS while the individual is absent from Australia; and

the individual then ceases to be eligible for CCS or ACCS because of the application of subsection (1) or a previous application of this subsection; and

the individual returns to Australia; and

the individual leaves Australia again less than 6 weeks after returning to Australia;

a serious accident involving the individual or a family member of the individual;

a serious illness of the individual or a family member of the individual;

the hospitalisation of the individual or a family member of the individual;

the death of a family member of the individual;

the individual’s involvement in custody proceedings in the country in which the individual is located;

a legal requirement for the individual to remain outside Australia in connection with criminal proceedings (other than criminal proceedings in respect of a crime alleged to have been committed by the individual);

robbery or serious crime committed against the individual or a family member of the individual;

a natural disaster in the country in which the individual is located;

political or social unrest in the country in which the individual is located;

industrial action in the country in which the individual is located;

a war in the country in which the individual is located.

the event occurred or began during the initial period; and

if the event is political or social unrest, industrial action or war—the individual is not willingly involved in, or willingly participating in, the event.

(a) deployed outside Australia as a member of the Defence Force, under conditions specified in a determination made under the Defence Act 1903 that relates to such deployment; or

deployed outside Australia, for the purpose of capacity-building or peacekeeping functions, as:

a member or a special member of the Australian Federal Police; or

(ii) a protective service officer within the meaning of the Australian Federal Police Act 1979.

child care; and

either or both of the following:

the provision of child endowment or family allowances within the meaning of paragraph 51(xxiiiA) of the Constitution;

giving effect to Australia’s obligations under the Convention on the Rights of the Child done at New York on 20 November 1989 and, in particular, under articles 2, 3, 18 or 23 of the Convention.

at such time as is specified in the agreement; and

in full or in such instalments as are specified in the agreement.

required or permitted by this Act or by the Family Assistance Administration Act to be prescribed by the Minister’s rules; or

necessary or convenient to be prescribed for carrying out or giving effect to any or all of the following:

this Part or Schedule 2;

Part 8 or 8A of the Family Assistance Administration Act;

any other provision of the Family Assistance Administration Act in relation to child care subsidy or additional child care subsidy.

required or permitted by this Act or by the Family Assistance Administration Act to be prescribed by the Secretary’s rules; or

necessary or convenient to be prescribed for carrying out or giving effect to any or all of the following:

this Part or Schedule 2;

Part 8 or 8A of the Family Assistance Administration Act;

any other provision of the Family Assistance Administration Act in relation to child care subsidy or additional child care subsidy.

create an offence or civil penalty;

provide powers of:

arrest or detention; or

entry, search or seizure;

impose a tax;

set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act;

directly amend the text of this Act.

applies; and

has already been reached for the child for the income year (see subclause (3));

provided by the service to the child in the week; and

for which the individual is eligible for CCS.

the activity-tested amount; or

if the annual cap applies to the individual for the income year in which the CCS fortnight that includes the week starts, and the difference between the annual cap and the total previous CCS (see subclause (3)) is less than the activity-tested amount—that difference.

CCS the individual is entitled to be paid for sessions of care provided to the child in CCS fortnights starting in the income year;

if the individual is a member of a couple for the whole of the income year in which the CCS fortnight starts—CCS the other member of the couple is entitled to be paid for sessions of care provided to the same child in CCS fortnights starting in the income year.

the hourly session fee for the individual; and

the CCS hourly rate cap for the session;

divided by the number of hours in the session of care; and

reduced by:

the hourly rate of any subsidy (other than CCS or ACCS) which the individual benefits from in respect of that session; and

the amount per hour of any reimbursement fringe benefit in respect of the session of care (see subclause (5)).

(a) is a fringe benefit within the meaning of the Fringe Benefits Tax Assessment Act 1986; or

(b) would be such a fringe benefit but for paragraph (g) of the definition of fringe benefit in subsection 136(1) of that Act.

for each session of care—multiplying the hourly rate of CCS for the session by the number of hours in the session, up to the lower of:

the balance of the activity test result worked out under subclause (2) in relation to the session; and

if the Secretary is satisfied that it is appropriate, for the CCS fortnight, to have regard to an election (if any) made under subclause (3)—the number determined in accordance with the election; and

adding the results together.

the number of hours (if any) for which either of the following is entitled to be paid CCS or ACCS for sessions of care provided to the child in the CCS fortnight:

the individual;

if the individual was a member of a couple on each day in the CCS fortnight—the individual’s partner; and

the number of hours in any earlier sessions of care identified in step 3 of the method statement.

read references to CCS as references to the kind of ACCS the individual is eligible for (except in subclause 4(2));

do not use step 2 (annual cap);

at steps 4 and 5, use the hourly rate of ACCS (see clause 6) instead of the hourly rate of CCS;

replace step 6 with this:

the hourly session fee for the individual (see subclause 2(2)); and

the ACCS hourly rate cap for the session.

120%;

if a higher percentage applies under the Secretary’s rules and paragraph (c) does not apply—that higher percentage;

if the Secretary is satisfied that exceptional circumstances exist in relation to an individual or the individual’s partner, or the service, and makes a written determination to that effect that applies to the session—the higher percentage specified in the determination.

read references to CCS as references to ACCS (transition to work) (except in subclause 4(2));

do not use step 2 (annual cap);

at step 4, work out the hourly rate of CCS for the individual using 95% instead of the applicable percentage in clause 3;

replace step 6 with this:

provided by the service to the child in the week; and

for which the provider is eligible for ACCS (child wellbeing).

the hourly session fee for the provider; and

the ACCS hourly rate cap for the session (see subclause 6(2)).

divided by the number of hours in the session of care; and

reduced by the hourly rate of any subsidy (other than CCS or ACCS) which the provider benefits or would have benefitted from in respect of that session.

for each session of care—multiplying the hourly rate of ACCS for the session by the number of hours in the session up to the balance of the deemed activity test result worked out under subclause (2) in relation to the session; and

adding the results together.

the number of hours (if any) for which the provider is entitled to be paid ACCS for sessions of care provided to the child by the service in the CCS fortnight; and

the number of hours in any earlier sessions of care identified in step 2 of the method statement.

the highest of:

the result specified in item 1 of the following table for the amount; and

any other result specified in any other table item for the amount that applies to the individual in relation to the child; or

if the individual is a member of a couple on the first day of the CCS fortnight—the lower of the following:

the result worked out in accordance with paragraph (a) for the individual in relation to the child;

the result worked out in accordance with paragraph (a) for the individual’s partner in relation to the child, assuming that any estimate of adjusted taxable income that applies for the individual also applies for the partner for the purposes of the low income result in clause 13.

is satisfied that exceptional circumstances exist in relation to the individual, the individual’s partner or the child; and

makes a written determination to that effect that applies to the child.

CCS or ACCS (transition to work) for sessions of care provided to a child in a week of a CCS fortnight; and

ACCS (child wellbeing) or ACCS (temporary financial hardship) for sessions of care provided to the child in the other week (whether the first or second week) of the CCS fortnight;

paid work (whether or not as an employee);

a training course for the purpose of improving the individual’s work skills or employment prospects, or both;

an approved course of education or study;

an activity prescribed by the Minister’s rules, in circumstances (if any) prescribed by those rules;

an activity determined for the individual by the Secretary under subclause (5), in circumstances (if any) specified in the determination.

engaging in other activity prescribed by the Minister’s rules as being associated with recognised activity of that kind; or

taking leave or another break from, or otherwise not performing, recognised activity of that kind in circumstances prescribed by the Minister’s rules (whether or not the individual has engaged in recognised activity of that kind during the CCS fortnight).

how to work out a number of hours of recognised activity of that kind that is taken to be counted towards the activity in that fortnight (which may be more or less than the actual number of hours during which the individual engaged in the activity during the fortnight);

a maximum number of hours that are to be counted towards the activity in that fortnight (including a maximum number of hours taken to be so counted by the operation of rules made for the purposes of paragraph (a)).

there is an estimate of adjusted taxable income that, under the Secretary is permitted to use for the purposes of making a determination under Division 3 of Part 3A of that Act for the individual; andsection 67DB of the Family Assistance Administration Act,

the estimate is equal to or below the lower income threshold.

a particular child—if a circumstance prescribed by the rules exists and the application of the rules in the circumstance is limited to the particular child; and

any child—if a circumstance prescribed by the rules exists and the application of the rules in the circumstance is not limited to a particular child.

individuals;

individuals’ partners;

children.

the individual is eligible for CCS for a session of care provided to the child in a CCS fortnight; and

on the first day of the CCS fortnight, it has been less than 18 months since an extended child wellbeing period for the child ended.

a certificate given by an approved provider under section 85CB;

a determination made by the Secretary under section 85CE.

100;

if a circumstance prescribed by the Minister’s rules exists in relation to the child, the provider or the service and paragraph (c) does not apply—the result prescribed by, or worked out by a method prescribed by, the Minister’s rules;

if the Secretary is satisfied that exceptional circumstances exist in relation to the child, the provider or the service and makes a written determination to that effect that applies to the session—the result specified in the determination.

children;

approved providers;

approved child care services.

if the individual is a member of the same couple on all applicable Mondays in the year—the TFN determination person’s adjusted taxable income for that year; or

in any other case—an amount equal to the percentage of the TFN determination person’s adjusted taxable income for that year that corresponds to the percentage of applicable Mondays in that year on which the TFN determination person was a member of that couple.

(a) definition of approved family day care service;

(b) definition of approved in-home care service.

(c) definition of approved occasional care service;

(d) definition of approved outside school hours care service.

a fee reduction amount payable to a provider under section 67EB; or

a payment prescribed by the Minister’s rules that is made to approved providers under a scheme or program (however described) administered by the Department.

for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection 67DD(2).

for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection 67DC(2).

has the meaning given by subsection 194A(1); and

is affected by sections 230A and 230B.

(a) definition of reporting period;

(b) definition of schooling %.

in relation to a claim made by a claimant for CCS, means:

the claimant; and

the claimant’s partner (if any) at the time the claim is made; or

for the purposes of a determination under Division 3 of Part 3A (payment of child care subsidy and additional child care subsidy) for an individual for a week—the individual and anyone who was the partner of the individual on the first Monday of the CCS fortnight to which the determination relates; or

by an individual for CCS in substitution for an individual who has died; or

a reference to the approved provider of a child care service or of an approved child care service is a reference to the provider approved in respect of the service; and

a reference to the provider of a child care service is a reference to:

the provider approved in respect of the service (if any); or

if a provider is not approved in respect of the service—the provider that operates the service.

a reference to an approved child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved; and

a reference to a child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved or which is operated by the provider.

the provider operates 25 or more approved child care services that are centre-based day care services; or

the provider is one of 2 or more related providers who together operate 25 or more approved child care services that are centre-based day care services; or

the provider proposes to operate, or is one of 2 or more related providers who propose to together operate, 25 or more approved child care services that are centre-based day care services.

the providers have in common 25% or more of the persons who are concerned in, or take part in, their management;

one provider owns 15% or more of the other provider;

one provider is entitled to receive 15% or more of any dividends paid by the other provider.

CCS by fee reduction;

ACCS by fee reduction;

CCS or ACCS in substitution for an individual who has died.

by fee reduction; or

in substitution for an individual who has died.

the claim is made in a form and manner approved by the Secretary; and

the claim contains the information, and is accompanied by the documents, required by the Secretary; and

the bank account requirements in section 67BG are met for the purposes of the claim; and

unless paragraph (e) applies—the tax file number requirements in section 67BH are met for the purposes of the claim; and

if the claim is for CCS in substitution for an individual who has died—the tax file number requirements in section 67BI are met for the purposes of the claim; and

if the claim is for CCS in substitution for an individual who has died—the claim is made before the end of the income year after the income year in which the individual died; and

any other requirements in the Secretary’s rules are met; and

no other provision in this Division prevents the claim being effective.

in the claim, the individual makes a statement referred to in subparagraph 67BG(1)(a)(ii) (about providing bank account details); and

at the end of the 28 days after the day the claim is made, the individual has not provided the details; and

the Secretary has not exempted the individual under paragraph 67BG(1)(b).

in the claim or in a document accompanying it, an individual makes a statement referred to in paragraph 67BH(1)(b) or (c) or 67BI(1)(b) or (c) (about providing tax file number details); and

at the end of the 28 days after the claim is made, the Commissioner of Taxation has not told the Secretary what the individual’s tax file number is; and

there is no determination in effect under paragraph 67BH(3)(b) or 67BI(3)(b) exempting the individual.

in the claim, the individual:

provides details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid; or

makes a statement that he or she will provide details of such a bank account within 28 days after the claim is made; or

the Secretary is satisfied that it is appropriate to exempt the individual from the requirement in paragraph (a).

the Secretary has the details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid; or

paragraph (1)(b) applies.

a statement, by the claimant, of the TFN claim person’s tax file number;

a statement, by a TFN claim person, that the TFN claim person:

has a tax file number and has asked the Commissioner of Taxation to tell the person what it is; and

authorises the Commissioner of Taxation to tell the Secretary whether the person has a tax file number and, if the person has, what it is;

a statement, by a TFN claim person, that the TFN claim person:

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary the outcome of the application (including if the person withdraws the application).

if made by the claimant—in the claim; and

otherwise—in a document accompanying the claim in a form approved by the Secretary.

is satisfied that the TFN claim person is or was the claimant’s partner and that the claimant can obtain from the person neither the person’s tax file number nor a statement referred to in paragraph (1)(b) or (c); and

makes a written determination to that effect.

the Secretary knows the TFN determination person’s tax file number;

a determination made under paragraph (3)(b) is in effect in relation to the TFN determination person.

a statement, by the claimant, of a TFN substitution person’s tax file number;

a statement, by a TFN substitution person who was the deceased individual’s partner, that the person:

has a tax file number and has asked the Commissioner of Taxation to tell the person what it is; and

authorises the Commissioner of Taxation to tell the Secretary whether the person has a tax file number and, if the person has, what it is;

a statement, by a TFN substitution person who was the deceased individual’s partner, that the person:

has an application for a tax file number pending; and

authorises the Commissioner of Taxation to tell the Secretary the outcome of the application (including if the person withdraws the application).

if made by the claimant—in the claim; and

otherwise—in a document accompanying the claim in a form approved by the Secretary.

is satisfied that the claimant does not know the TFN substitution person’s tax file number and cannot obtain a statement referred to in paragraph (1)(b) or (c); and

makes a written determination to that effect.

the Secretary knows the TFN substitution person’s tax file number;

a determination made under paragraph (3)(b) is in effect in relation to the TFN substitution person.

be eligible for CCS or ACCS (generally); and

meet some additional entitlement conditions.

ceases to be entitled to be paid that CCS, and is taken never to have been entitled to be paid that CCS, if the individual has not met the CCS reconciliation conditions, for the income year in which the CCS fortnight that includes the week starts, by the first deadline for the income year; and

cannot again become entitled to be paid that CCS if the individual does not meet the CCS reconciliation conditions for the income year by the second deadline for the income year.

if, when making the determination, the Secretary is satisfied that the requirements in subparagraphs 85BA(1)(a)(i) to (iv) of the Family Assistance Act are met in relation to the claim—that the individual is eligible for CCS by fee reduction for the child; and

if not so satisfied—that the individual is not eligible for CCS by fee reduction for the child.

the Secretary is satisfied that the individual has ceased to be eligible, and is not reasonably likely to become eligible again, for CCS by fee reduction for sessions of care provided to the child;

the Secretary has made determinations under subsection 67CD(8) (the individual is not entitled to be paid CCS or ACCS for sessions of care provided to the child) for at least 52 consecutive weeks (otherwise than because of subsection 105E(2));

the child ceased to meet the immunisation requirements in section 6 of the Family Assistance Act more than 63 days ago.

takes effect on the day specified in the determination, which must be the first day for which the Secretary is satisfied that the requirements in subparagraphs 85BA(1)(a)(i) to (iv) of the Family Assistance Act are met that is also:

the first Monday of a CCS fortnight; and

not more than 28 days before the day the claim was made; and

continues in effect until any of the following happens:

it is superseded by a determination made under subsection (2) or (3);

it is set aside on review;

a day or event (if any) specified in the determination as the day or event on which the determination ceases to have effect;

the individual dies.

a determination that the individual is eligible for CCS by fee reduction for the child is in effect under paragraph 67CC(1)(a) in relation to any day in the week; and

the provider of the service has given the Secretary a report under section 204B (requirement to report about children for whom care is provided) in relation to the child for the week, including such a report as varied, substituted or corrected under subsection 204B(6) or section 204C; and

if the individual’s claim for CCS was made less than 28 days ago—the bank account requirements in section 67BG are met for the purposes of a determination under this Division for the individual; and

if the individual’s claim for CCS was made less than 28 days ago—the tax file number requirements in section 67BH are met for the purposes of a determination under this Division for the individual; and

if the Secretary gives the individual a notice under subsection (11) in relation to the child’s enrolment for those sessions—the individual has complied with the notice.

the individual is eligible for CCS under section 85BA of the Family Assistance Act for one or more of the sessions of care provided by the service to the child in the week, or would be eligible except that a session of care is provided on a day in an immunisation grace period for the child (see subsection (9)); and

the individual meets the information requirements in subsection (10) for the week; and

none of subsections (3), (4) and (6) apply in relation to the sessions of care; and

the amount of CCS to which the individual will become entitled for the sessions of care is more than nil;

that the individual is entitled to be paid CCS for the sessions of care referred to in paragraph (a); and

the amount of CCS the individual is entitled to be paid.

the individual is eligible for ACCS under section 85CA or 85CG of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection (9)); and

there is no determination in effect under subsection 67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and

the individual meets the information requirements in subsection (10) for the week;

that the individual is entitled to be paid ACCS (child wellbeing) or ACCS (temporary financial hardship) (as applicable) for the sessions of care referred to in paragraph (a); and

the amount of ACCS the individual is entitled to be paid.

the individual has applied to the Secretary, in a form and manner approved by the Secretary, and within any time period approved by the Secretary, for ACCS (grandparent) in relation to the week; and

the application contains the information, and is accompanied by the documents, required by the Secretary; and

the individual is eligible for ACCS under section 85CJ of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection (9)); and

there is no determination in effect under subsection 67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and

the individual meets the information requirements in subsection (10) for the week;

that the individual is entitled to be paid ACCS (grandparent) for the sessions of care referred to in paragraph (c); and

the amount of ACCS (grandparent) the individual is entitled to be paid.

the individual has applied to the Secretary, in a form and manner approved by the Secretary, and within any time period approved by the Secretary, for ACCS (transition to work) in relation to the week; and

the application contains the information, and is accompanied by the documents, required by the Secretary; and

the individual is eligible for ACCS under section 85CK of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection (9)); and

there is no determination in effect under subsection 67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and

the individual meets the information requirements in subsection (10) for the week;

that the individual is entitled to be paid ACCS (transition to work) for the sessions of care referred to in paragraph (b); and

the amount of ACCS (transition to work) the individual is entitled to be paid.

on the day, the child does not meet the immunisation requirements in section 6 of the Family Assistance Act; and

the day is no more than 63 days after the day the child ceased to meet the immunisation requirements.

either of the following apply:

the bank account requirements in section 67BG are met for the purposes of a determination under this Division for the individual;

the Secretary made a request of the individual under section 67FE no more than 28 days ago; and

any of the following apply:

the tax file number requirements in section 67BH are met for the purposes of a determination under this Division for the individual;

the Secretary made a request of the individual under section 67FG no more than 28 days ago;

the Secretary made a request of the individual under within 28 days of the request;section 67FG no more than 56 days ago and a statement of the kind referred to in paragraph 67BH(1)(b) or (c) was provided in response

if, before the week, a period for giving information or producing a document required under Division 1 of Part 6 had ended without the individual giving the information or producing the document—the individual has given the information or produced the document; and

(d) if a determination was made for the individual under relevant income year) that is 2 income years before the income year in which the CCS fortnight that includes the week starts—the individual has met the CCS reconciliation conditions for the relevant income year.section 67CD for a week in the income year (the

a determination under section 67CC about the individual’s eligibility for CCS for a child;

a determination under section 67CD about the individual’s entitlement to be paid CCS or ACCS for a week, if the determination is different from a determination made under that section for the individual for the previous week for any of the following reasons:

a change in the individual’s applicable percentage;

a change in the individual’s activity test result;

the annual cap that applies to the individual being reached for a child for an income year.

the substitute has made an effective claim in respect of a child for CCS in substitution for an individual who has died; and

the provider of a child care service that provided sessions of care to the child in a week to which the claim relates has given the Secretary a report under section 204B (requirement to report about children for whom care is provided) in relation to the child for each week in which such sessions of care were provided, including such a report as varied, substituted or corrected under subsection 204B(6) or section 204C; and

the bank account requirements in section 67BG are met for the purposes of a determination under this Division; and

the tax file number requirements in section 67BI are met for the purposes of a determination under this Division.

that the substitute is entitled to be paid CCS or ACCS in substitution for the individual who has died; and

the amount of CCS or ACCS that the substitute is entitled to be paid.

either of the following is in effect in relation to the child for the week:

a certificate given by the provider under section 85CB of the Family Assistance Act;

a determination made by the Secretary under section 85CE of the Family Assistance Act; and

the provider has given the Secretary a report for the week under section 204B (requirement to report about children for whom care is provided) in relation to the child, including such a report as varied, substituted or corrected under subsection 204B(6) or section 204C; and

the provider has given the Secretary a declaration, in a form approved by the Secretary, that the provider has made reasonable endeavours to identify an individual who is eligible for ACCS (child wellbeing) for the sessions of care and has not been able to identify anyone.

that the provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and

the amount of ACCS (child wellbeing) that the provider is entitled to be paid.

a reasonable estimate given to the Secretary by the individual;

the indexed estimate stated in a notice given to the individual under section 67DC and with a start day that has arrived or passed;

the indexed actual income stated in a notice given to the individual under section 67DD and with a start day that has arrived or passed.

the individual, or the individual’s partner, is a claimant for CCS by fee reduction; and

a determination is in effect under paragraph 67CC(1)(a) that the claimant is eligible for CCS for a child; and

information about the adjusted taxable income of the individual needed to make a determination under Division 3 for the claimant is not known; and

the claimant has given the Secretary an estimate of the amount needed that the Secretary considers to be reasonable.

stating the indexed estimate for the individual; and

specifying the start day used in the Secretary’s calculation (which must be the first day of a CCS fortnight at least 14 days after the day the notice is given).

if, at the time of calculation, the Secretary has given the claimant a notice under subsection 67DD(2) stating an indexed actual income for the individual with a start day that has not arrived—the indexed actual income stated in the notice; or

if paragraph (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section 67DB (disregarding the effect for couples of section 67DE of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or

if paragraph (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section 67DB if the individual were the claimant (disregarding the effect for couples of section 67DE of this Act and clause 3 of Schedule 3 to the Family Assistance Act).

the individual, or the individual’s partner, is a claimant for CCS by fee reduction; and

a determination is in effect under paragraph 67CC(1)(a) that the claimant is eligible for CCS; and

information about the adjusted taxable income of the individual needed to make a determination under Division 3 for the claimant is not known; and

the most recent such determination made for the claimant was made on the basis of an indexed estimate or an indexed actual income; and

since the claimant was last given a notice under subsection 67DC(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and

(f) the adjusted taxable income for an income year (actual income) of the individual (disregarding the effect for couples of clause 3 of Schedule 3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual’s actual income is known to the Secretary.

the Secretary calculates an indexed actual income for the individual; and

the indexed actual income is greater than the individual’s current ATI number (see subsection (5));

stating the indexed actual income for the individual; and

specifying the start day used in the Secretary’s calculation (which must be the start of a CCS fortnight at least 14 days after the day the notice is given).

if, at the time of calculation, the Secretary has given the claimant a notice under subsection 67DC(2) or subsection (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived—the indexed estimate or indexed actual income stated in the notice; or

if paragraph (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section 67DB (disregarding the effect for couples of section 67DE of this Act and clause 3 of Schedule 3 to the Family Assistance Act); or

if paragraph (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section 67DB if the individual were the claimant (disregarding the effect for couples of section 67DE of this Act and clause 3 of Schedule 3 to the Family Assistance Act).

the indexed estimate or indexed actual income for the individual’s partner stated in a notice given to:

if the individual is the claimant for CCS or ACCS (grandparent)—the individual; or

if the individual is the partner of the claimant—the individual’s partner;

if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause 3 of Schedule 3 to the Family Assistance Act) that has been given to the Secretary by the individual.

the Secretary pays the amount to the provider of the child care service (less a withholding amount in the case of CCS); and

the provider must pass on the amount to the individual within 14 days (whether as a fee reduction or in any other way). The provider’s obligation to pass on the amount is dealt with in section 201A.

10%;

if the Minister’s rules prescribe a different percentage and paragraph (c) does not apply—the prescribed percentage;

if a determination made under subsection (4) applies to the individual—the percentage specified in the determination.

subsection 67EC(2) (direct payment to individuals); and

Part 4 (overpayments and debt recovery); and

paragraph 195H(1)(f) (suspension of payments); and

section 205B (setting off business continuity payments).

a decision is made for an individual in relation to sessions of care provided by an approved child care service to a child; and

the decision would be a fee reduction decision except that the child is not enrolled for care by the service when the decision is made;

directly to the individual; or

if the Secretary considers it appropriate—to another person:

on the individual’s behalf; or

to discharge or set off an obligation of the individual to the other person.

a fee reduction decision is made for an individual in relation to sessions of care provided by an approved child care service to a child; and

the Secretary considers that it is appropriate in the circumstances;

remits a fee reduction amount to the Secretary in accordance with paragraph 201A(1)(b); or

incurs a debt to the Commonwealth under section 71D in relation to a fee reduction amount;

(a) an individual is entitled to be paid CCS or ACCS by fee reduction for sessions of care provided by an approved child care service in CCS fortnights starting in an income year (the relevant income year); and

the individual meets the CCS reconciliation conditions for the relevant income year no later than the second deadline for the relevant income year; and

the total of the fee reduction amounts passed on by the provider of the service to the individual under section 201A, for fee reduction decisions for weeks in CCS fortnights starting in the relevant income year, is less than the total amount of CCS or ACCS the individual is entitled to be paid for those weeks;

to the credit of a bank account nominated and maintained by:

the individual; or

if the amount is to be paid to another person under paragraph (1)(b)—the other person; or

if the Secretary so directs—in a different way.

Part 4 (overpayments and debt recovery); and

Division 3 of Part 8B (payments to payment nominees).

Part 4 (overpayments and debt recovery); and

Division 3 of Part 8B (payments to payment nominees).

Part 4 (overpayments and debt recovery); and

paragraph 195H(1)(f) (suspension of payments); and

section 205B (setting off business continuity payments).

a determination is in effect under paragraph 67CC(1)(a) that the individual is eligible for CCS for a child; and

any of the following happens:

an event that causes the individual to cease to be eligible for CCS for sessions of care provided by an approved child care service to the child;

if the individual was eligible for a kind of ACCS—an event that causes the individual to cease to be eligible for that kind of ACCS for sessions of care provided by an approved child care service to the child;

an event that affects whether the individual is entitled to be paid CCS or a kind of ACCS, or the amount of CCS or ACCS the individual is entitled to be paid, for the child;

the individual becomes aware that an event referred to in subparagraph (i), (ii) or (iii) is likely to happen.

a certificate given by the provider under section 85CB (certification for ACCS (child wellbeing)) of the Family Assistance Act is in effect in relation to a child for a week; and

the provider considers that the child is not at any risk of serious abuse or neglect during the week; and

the time for cancelling the certificate under section 85CC of the Family Assistance Act has passed.

the provider knows that a determination made by the Secretary under section 85CE (determination for ACCS (child wellbeing)) of the Family Assistance Act is in effect in relation to a child for a week; and

the provider considers that the child is not at any risk of serious abuse or neglect during the week.

a determination is in effect under paragraph 67CC(1)(a) that an individual is eligible for CCS for a child; and

the Secretary is satisfied that the Secretary does not have the details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid;

a determination is in effect under paragraph 67CC(1)(a) that an individual is eligible for CCS for a child; and

the Secretary is satisfied that the tax file number requirements in section 67BH are not met for the purposes of a determination under Division 3 for the individual;

the claimant—is taken to be a reference to the individual; and

a TFN claim person—is taken to be a reference to a TFN determination person.

specify the period in relation to which, or the intervals at which, the information is to be provided; and

be given in a form and manner approved by the Secretary.

child care subsidy;

additional child care subsidy;

payments under section 67EB (fee reduction amounts);

payments under section 205A (business continuity payments).

paragraph 67EC(5)(b) and subsection 67ED(2) (about payment of CCS or ACCS in a different way);

section 84A (about setting off a person’s entitlement to family assistance against a debt of the person);

section 87A (setting off debts against various payments);

Division 3 of Part 8B (about payments to payment nominee).

a person has an account with a financial institution; and

payments of any of the kinds mentioned in subsection 67GB(1) are being paid, or have been paid, to the credit of the account; and

a court order in the nature of a garnishee order comes into force in respect of the account;

the amount is applied against a liability of that person or another person for:

a primary tax; or

(ii) a debt under this Act or the Social Security Act 1991; or

the amount is set off under this Part against another amount.

the provider is no longer approved; or

the provider is no longer approved in respect of the service concerned.

(a) an amount is paid to an individual (the recipient) by way of CCS for one or more sessions of care, but the recipient is not entitled to be paid CCS for the sessions of care; or

(b) an amount is paid to an individual (the recipient) by way of a kind of ACCS for one or more sessions of care, but the recipient is not entitled to be paid that kind of ACCS for the sessions of care; or

(c) an amount is paid to a provider (the recipient) by way of ACCS (child wellbeing) for a session of care provided to a child, but the recipient is not entitled to be paid ACCS (child wellbeing) for the session of care;

(a) a payment is made under incorrect account); andDivision 5 of Part 3A to a financial institution for the credit of an account kept with the institution (an

the Secretary is satisfied that the amount was intended to be paid for the credit of an account kept in the name of a person who is not the person, or one of the persons, in whose name the incorrect account is kept;

(a) an amount (the received amount) is paid to an individual by way of CCS or ACCS for one or more sessions of care; and

(b) the received amount is greater than the amount (the correct amount) of CCS or ACCS the individual was entitled to be paid for the sessions of care;

(a) an amount (the received amount) is paid to a provider under section 67EE by way of ACCS (child wellbeing) for one or more sessions of care; and

(b) the received amount is greater than the amount (the correct amount) of ACCS (child wellbeing) the provider was entitled to be paid for the sessions of care;

pass on the fee reduction amount for the decision to the individual to whom the decision relates;

remit the fee reduction amount to the Secretary in a manner approved by the Secretary;

the provider is taken not to have incurred a debt that, apart from the determination, was incurred by the provider under subsection 71B(1) or 71C(2); and

the amount of the debt is instead a debt due to the Commonwealth by the individual.

the individual makes a false or misleading statement; and

because of the statement, the provider is paid an amount by way of ACCS (child wellbeing) for one or more sessions of care provided by a service to a child who was in the care of the individual immediately before the sessions of care were provided; and

the provider incurs a debt under subsection 71B(1) or 71C(2) in relation to the payment.

the individual is taken not to have incurred a debt that, apart from the determination, was incurred by the individual under subsection 71B(1) or 71C(1); and

the amount of the debt is instead a debt due to the Commonwealth by the provider.

the provider:

makes a false or misleading statement; or

fails to comply with the family assistance law; and

because of the statement or failure, the individual is paid an amount of CCS or ACCS for one or more sessions of care provided by a child care service of the provider; and

the individual incurs a debt under subsection 71B(1) or 71C(1) in relation to the payment.

a fee reduction amount is paid to a provider under section 67EB in relation to a session of care provided by a child care service of the provider on a day; and

after the payment is made, one of the following events occurs and takes effect on or before the day:

the provider’s approval is cancelled or suspended;

the provider’s approval is varied so as to remove the service from the approval;

the provider’s approval in respect of the service is suspended;

an amount is paid under section 205A (business continuity payments) in respect of a child care service; and

any of the following occurs:

the approval of the provider of the service is suspended or cancelled;

the approval of the provider of the service is varied to remove the service from the approval;

the approval of the provider in respect of the service is suspended; and

the whole or a part of the amount has not already been set off against another amount under section 205B by the day the suspension, cancellation or variation takes effect;

(a) a payment under incorrect account); andsection 205A is made to a financial institution for the credit of an account kept with the institution (an

the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of a person who was not the person, or one of the persons, in whose name the incorrect account was kept;

deductions from instalments of family tax benefit to which the person is entitled;

setting off family assistance to which the person is entitled against the debt;

setting off against one or more child care service payments that are to be made to the person;

repayment by instalments under an arrangement entered into under section 91;

if section 92 applies to another person who is entitled to be paid family tax benefit by instalment—deductions from that other person’s instalments of family tax benefit;

if section 92A applies to another person who is entitled to family assistance—setting off (otherwise than as mentioned in paragraph (b)) the family assistance against the debt;

the application of an income tax refund owed to the person;

if section 93 applies to another person to whom an income tax refund is owed—the application of that refund;

legal proceedings;

garnishee notice.

a payment of family tax benefit, stillborn baby payment, family tax benefit advance, CCS or ACCS; or

a payment under section 67EB (fee reduction amount); or

an individual incurs a debt under subsection 71B(1) or 71C(1) in relation to an amount of CCS; and

the debt is incurred because the individual does not meet the CCS reconciliation conditions for an income year by the first deadline for the income year.

setting off under section 87A against a payment referred to in paragraph 82(1)(c) (child care service payments);

the debtor, and an individual who was a TFN determination person for the purposes of a determination under Division 3 of Part 3A for the claimant in relation to sessions of care provided in CCS fortnights starting in the relevant income year, ceased to be members of the same couple after the end of the income year after the relevant income year; and

if the debtor was required to lodge an income tax return for the relevant income year—the Commissioner of Taxation has made an assessment of the taxable income for the relevant income year of the debtor; and

the other individual was required to lodge an income tax return for the relevant income year but had not done so at the time the debtor and the other individual ceased to be members of the same couple.

by setting off under section 87A against a payment referred to in paragraph 82(1)(c) (child care service payments).

a determination made by the Secretary under Division 3 of Part 3A; or

a decision made on review under Part 5 or the AAT Act of:

a determination mentioned in paragraph (a); or

a decision that is a child care decision under a previous application of this paragraph.

the claimant;

each person who was a TFN determination person for the purposes of a determination under Division 3 of Part 3A for the claimant in relation to sessions of care provided in CCS fortnights starting in the relevant income year.

the relevant income year has ended; and

the person is not required to lodge an income tax return in respect of the income year; and

either:

the claimant has notified the Secretary of the amount of the claimant’s adjusted taxable income for the relevant income year; or

the Secretary is satisfied that the claimant’s adjusted taxable income for the relevant income year can be worked out without such notification.

(a) the person was a TFN determination person for the purposes of a determination under relevant sessions of care) provided in CCS fortnights starting in the relevant income year; andDivision 3 of Part 3A for the claimant in relation to sessions of care (the

the relevant income year has ended; and

the person is required to lodge an income tax return in respect of the relevant income year, but has not done so by the first deadline for the relevant income year; and

the Secretary is satisfied that it is reasonable in all the circumstances to estimate the claimant’s adjusted taxable income for the relevant income year; and

the Secretary is otherwise satisfied that it is appropriate for this subsection to apply in all the circumstances.

the end of the first income year after the relevant income year; or

if the Secretary allows the individual a longer period under subsection (2)—the end of the longer period.

the end of the second income year after the relevant income year; or

if the Secretary allows the individual a longer period under subsection (2)—the end of the longer period.

a decision under section 67EB to pay an amount; or

a decision to give a person a notice under section 199E (notice about effect of non-compliance by provider on eligibility for CCS or ACCS); or

a decision under section 205A (business continuity payments); or

a decision under section 85GA of the Family Assistance Act (funding agreements) in relation to an agreement.

apart from this section, the information would have the effect that the amount of CCS or ACCS the individual is entitled to be paid for the week is increased (including from nil); and

either:

the individual was required to notify the Secretary of the information by subsection 67FB(1); or

the Secretary required the individual to give the information or produce a document containing the information under Part 6 and the individual did not give the information or produce the document within the required period; and

the CCS fortnight that includes the week started more than 28 days before the earlier of the following events:

the individual notified or gave the information or produced the document;

the Secretary otherwise became aware of the information.

apart from this section, the information would have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for the week is increased (including from nil); and

either:

the provider was required to notify the Secretary of the information by section 204F; or

the Secretary required the provider to give the information or produce a document containing the information under Part 6 and the provider did not give the information or produce the document within the required period; and

the CCS fortnight that includes the week started more than 28 days before the earlier of the following events:

the provider notified or gave the information or produced the document;

the Secretary otherwise became aware of the information.

the decision on review is a child care decision made because of or in relation to section 105E, to the extent that the review relates to:

the individual’s adjusted taxable income for the income year in which the CCS fortnight starts; or

the individual’s activity test result for the CCS fortnight; or

the review is conducted:

because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and

within 13 weeks after the individual or other person was notified by the Commissioner of the outcome of the review.

for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions (if any) in relation to subsection 67CD(2) or (8) for the individual in relation to sessions of care provided in each week in CCS fortnights starting in the relevant income year; and

the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and

the review must take into account:

information obtained about the adjusted taxable income of the individual by the meeting of the CCS reconciliation conditions; and

subject to section 105C, any other information available about the individual’s activity test result or any other matter relevant to the individual’s entitlement.

for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions (if any) in relation to subsection 67CD(2) or (8) for the individual in relation to sessions of care provided in each week in CCS fortnights starting in the relevant income year; and

the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and

despite subsection 105(4), the Secretary must set the child care decisions aside and substitute them with determinations under subsection 67CD(8) that the individual is not entitled to be paid CCS or ACCS for the sessions of care.

for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions in relation to subsection 67CD(8) made for the individual in accordance with paragraph (2)(c) of this section; and

the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and

the review must take into account:

information obtained about the adjusted taxable income of the individual by the meeting of the CCS reconciliation conditions; and

subject to sections 105C and 105D, any other information available about the individual’s activity test result or any other matter relevant to the individual’s entitlement.

the review decision is not a decision to which section 106A applies (certain review decisions relating to CCS or ACCS);

(a) must give written notice of the review decision to the individual (the affected person); and

may give written notice of the review decision to the provider of any approved child care service at which the child has been enrolled since the determination under section 67CC first took effect.

(a) must give written notice of the review decision to the individual (the affected person); and

if the review decision is a fee reduction decision—must give written notice of the decision and the fee reduction amount for the decision to the provider of the approved child care service that provided the sessions of care; and

if the review decision is not a fee reduction decision—may give written notice of the decision to the provider of the approved child care service that provided the sessions of care.

the Secretary makes a review decision under section 105 to vary, or set aside and substitute a new decision for, a child care decision in relation to section 67CC (eligibility for CCS) for an individual; and

the review decision has the effect that the individual becomes eligible for CCS for a child, or eligible for additional days;

a decision under section 67EB to pay an amount; or

a decision to give a person a notice under section 199E (notice about effect of non-compliance by provider on eligibility for CCS or ACCS); or

a decision under section 205A (business continuity payments); or

a decision under section 199B to publicise information; or

a decision under section 85GA of the Family Assistance Act (funding agreements) in relation to an agreement.

the Commissioner of Taxation has, on the basis of income tax returns lodged before the end of the income year immediately after the relevant income year, made an assessment of the taxable income for the relevant income year of all persons whose taxable income was relevant in making the determination;

there is no person whose taxable income was relevant in making the determination who was required to lodge an income tax return for the relevant income year.

(a) the individual’s adjusted taxable income for the income year (the relevant income year) in which the CCS fortnight that includes the week starts; or

the individual’s activity test result for the CCS fortnight that includes the week;

that is not a care percentage decision; and

that is not a decision under Part 8 (approval of providers of child care services); and

that, under section 108, must be reviewed under this section;

is made under Part 8 (approval of providers of child care services) in relation to a provider; and

under section 108, must be reviewed under this section;

must give written notice of the review decision to the individual; and

may give written notice of the review decision to the provider of any approved child care service at which the child has been enrolled since the determination under section 67CC first took effect.

must give written notice of the review decision to the individual; and

if the review decision is a fee reduction decision—must give written notice of the decision and the fee reduction amount for the decision to the provider of the approved child care service that provided the sessions of care; and

if the review decision is not a fee reduction decision—may give written notice of the decision to the provider of the approved child care service that provided the sessions of care.

for a decision in relation to CCS or ACCS (including a decision in relation to Part 8A)—13 weeks after the applicant is notified of the decision; and

otherwise—52 weeks after the applicant is notified of the decision.

because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and

within 13 weeks after the individual or other person was notified by the Commissioner of the outcome of the review.

made under Part 8 (approval of providers of child care services).

14 days after the provider is notified of the decision; or

if the provider was not notified of the decision—14 days after the provider becomes aware of the decision.

the references to section 105 were references to section 109A; and

the references to the income year in which the decision on review is made were references to the income year in which the application for review is made; and

subparagraph (2)(a)(ii) were omitted; and

paragraph (2)(c) referred to the application being made instead of the review being conducted.

the reference to section 105 were a reference to section 109A; and

the reference to the income year in which the review decision was made were a reference to the income year in which the application for review was made.

a decision about the form or manner in which an application or claim is to be made or a notice given;

a decision about the kind of information or documents required to be given in or to accompany an application, claim or notice;

a decision under section 67FE, 67FF, 67FG, 67FH or 67FI (Secretary requesting information in relation to CCS or ACCS) or subsection 204A(6) (Secretary requesting further information about a child care service stopping operations);

a decision under Part 8 (approved providers);

a decision under section 203C (engaging expert for independent audit);

a decision under section 204D (information about number of child care places).

(a) the individual’s adjusted taxable income for the income year (the relevant income year) in which the CCS fortnight that includes the week starts; or

the individual’s activity test result for the CCS fortnight that includes the week;

because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and

within 13 weeks after the individual or other person was notified by the Commissioner of the outcome of the review.

on AAT first review, the AAT:

reviews a child care decision in relation to section 67CD, 67CF or 67CH as to an amount of CCS or ACCS that the individual or provider is entitled to be paid; and

considers that the individual or provider is entitled to be paid a different amount of CCS or ACCS; or

on AAT first review, the AAT:

reviews a child care decision in relation to subsection 67CD(6), 67CF(3) or 67CH(3) that the individual or provider is not entitled to be paid CCS or ACCS; and

considers that the individual or provider is entitled to be paid an amount of CCS or ACCS.

the AAT makes a decision on AAT first review to vary, or set aside and substitute a new decision for, a child care decision in relation to section 67CC (eligibility for CCS) for an individual; and

the AAT’s decision has the effect that the individual becomes eligible for CCS for a child, or eligible for additional days;

because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and

within the prescribed time (the Commissioner of the outcome of the review.within the meaning of section 29 of the AAT Act) after the individual or other person was notified by

apart from this section, the information would have the effect that the amount of CCS or ACCS the individual is entitled to be paid for the week is increased (including from nil); and

either:

the individual was required to notify the Secretary of the information by subsection 67FB(1); or

the Secretary required the individual to give the information or produce a document containing the information under Part 6 and the individual did not give the information or produce the document within the required period; and

the CCS fortnight that includes the week started more than 28 days before the earliest of the following events:

the individual notified or gave the information or produced the document;

the Secretary otherwise became aware of the information;

the AAT otherwise became aware of the information.

apart from this section, the information would have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for the week is increased (including from nil); and

either:

the provider was required to notify the Secretary of the information by section 204F; or

the Secretary required the provider to give the information or produce a document containing the information under Part 6 and the provider did not give the information or produce the document within the required period; and

the CCS fortnight that includes the week started more than 28 days before the earliest of the following events:

the provider notified or gave the information or produced the document;

the Secretary otherwise became aware of the information;

the AAT otherwise became aware of the information.

the decision on review is a child care decision made because of or in relation to section 105E, to the extent that the review relates to the individual’s adjusted taxable income for the income year in which the CCS fortnight starts; or

the application for review is made:

because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and

within 13 weeks after the individual or other person was notified by the Commissioner of the outcome of the review.

a decision made under Part 8 (approval of providers of child care services) in relation to a provider has been reviewed under section 109A; and

the decision has been affirmed, varied or set aside and substituted by the Secretary or authorised review officer under subsection 109A(2);

the Secretary personally; or

another agency head personally in the exercise of a delegated power; or

the Chief Executive Centrelink in the exercise of a delegated power; or

the Chief Executive Medicare in the exercise of a delegated power;

give information; or

produce a document that is in the person’s custody or under the person’s control;

give information; or

produce a document that is in the person’s custody or under the person’s control;

an application by the person, or any other person, for approval for the purposes of the family assistance law; or

the question of whether an approved provider should continue to be approved; or

an application by the person, or any other person, for the approval of an approved provider to be varied; or

the question of whether a child care service should continue to be approved in respect of the person, or any other person; or

the records that a person is required to keep under section 202D.

to verify the eligibility, entitlement to be paid and amount of the entitlement of persons who have made claims for family assistance.

in relation to any other recognised activity (other than as an employee) that the person engages in for the person given the notice—any or all of the following:

the date on which the recognised activity started;

the date on which the recognised activity ended;

the number of hours each week in which the person engages in the recognised activity;

the Education and Care Services National Law of a jurisdiction; or

an application referred to in paragraph 67CD(4)(a) (ACCS (grandparent));

an application referred to in paragraph 67CD(6)(a) (ACCS (transition to work));

a declaration referred to in paragraph 67CH(1)(c) (ACCS (child wellbeing) for an approved provider).

the person is reckless as to whether the statement:

deceives, or might deceive, an officer or an approved provider exercising powers, or performing duties, under the family assistance law; or

affects, or might affect, an entitlement to a payment of family assistance under the family assistance law; or

affects, or might affect, the rate or amount of a payment of family assistance under the family assistance law; or

affects, or might affect, eligibility for CCS for a child.

the person obtains a payment of family assistance; and

the person obtains a payment:

of family assistance; or

under section 67EB (fee reduction amount); or

under section 205A (business continuity payments); and

the person does so:

by means of impersonation; or

by fraudulent means.

the person makes a statement; and

the statement is false or misleading; and

the person is reckless as to whether the statement is false or misleading; and

the person obtains, as a result, a payment:

of family assistance; or

under section 67EB (fee reduction amount); or

under section 205A (business continuity payments).

order the person to pay the Commonwealth an amount equal to any amount obtained by way of family assistance or payments under section 67EB or 205A because of the act, failure or omission that constituted the offence.

an individual;

a body corporate;

a partnership;

an entity or body prescribed by the Minister’s rules;

be given in a form and manner approved by the Secretary; and

contain any information prescribed by the Secretary’s rules; and

contain any other information, and be accompanied by the documents, required by the Secretary.

if the application does not comply with subsection (2); or

in circumstances prescribed by the Minister’s rules.

the provider satisfies the provider eligibility rules in section 194C; and

the provider operates, or will operate, at least one child care service that satisfies the service eligibility rules in section 194D.

must approve the provider in respect of at least one child care service that meets the requirements in subsection (3); and

may approve the provider in respect of one or more other child care services that meet the requirements in subsection (3).

is or will be operated by the provider; and

satisfies the service eligibility rules in section 194D.

the child care services in respect of which the provider is approved; and

the type and address of each service; and

the day on which the provider’s approval takes effect; and

the day on which the provider’s approval in respect of each child care service takes effect.

must be:

a Monday; or

if the Secretary considers it to be more appropriate—another day; and