Family Assistance Legislation Amendment (Child Care Subsidy) Act 2021

No. 86, 2021

Compilation No. 1

Compilation date: 30 November 2022

Includes amendments up to: Act No. 66, 2022

Registered: 8 December 2022

About this compilation

This compilation

This is a compilation of the Family Assistance Legislation Amendment (Child Care Subsidy) Act 2021 that shows the text of the law as amended and in force on 30 November 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

1 Short title 1

2 Commencement 1

3 Schedules 2

Schedule 1—Removal of child care subsidy annual cap 1

A New Tax System (Family Assistance) Act 1999 1

A New Tax System (Family Assistance) (Administration) Act 1999 3

Schedule 2—Increased amounts of child care subsidy 4

Part 1—Phase 1 amendments 4

A New Tax System (Family Assistance) Act 1999 4

A New Tax System (Family Assistance) (Administration) Act 1999 8

Endnotes 10

Endnote 1—About the endnotes 10

Endnote 2—Abbreviation key 12

Endnote 3—Legislation history 13

Endnote 4—Amendment history 14

An Act to amend the law relating to family assistance, and for related purposes
1 Short title

This Act is the Family Assistance Legislation Amendment (Child Care Subsidy) Act 2021.
2 Commencement 1

Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Commencement information Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day after this Act receives the Royal Assent. 28 August 2021
2. Schedule 1 A single day to be fixed by Proclamation. However, if the provisions do not commence before 1 July 2022, they commence on that day. 10 December 2021 (F2021N00285)
3. Schedule 2, Part 1 A single day to be fixed by Proclamation. However, if the provisions do not commence before 11 July 2022, they commence on that day. 7 March 2022 (F2021N00285)
4. Schedule 2, Part 2 A single day to be fixed by Proclamation. A Proclamation must not specify a day that occurs before the day that the provisions covered by table item 3 commence. If the provisions covered by this item do not commence before 1 July 2023, they commence on that day. Never commenced

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 2

Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Removal of child care subsidy annual cap

A New Tax System (Family Assistance) Act 1999

 1 Subsection 3(1) (definition of annual cap)

Repeal the definition.

 2 Subclause 1(1) of Schedule 2

Omit “(1)”.

 3 Subclause 1(1) of Schedule 2 (method statement, step 1)

Omit “step 2”, substitute “step 3”.

 4 Subclause 1(1) of Schedule 2 (method statement, step 2)

Repeal the step.

 5 Subclause 1(1) of Schedule 2 (method statement, step 6)

Repeal the step, substitute:

Step 6. The amount of CCS for the individual for the week, for the sessions of care identified in step 3, is the activity-tested amount.

 6 Subclause 1(1) of Schedule 2 (method statement, step 7)

Repeal the step, substitute:

Step 7. If at least one of the sessions of care identified in step 3 is a session of care to which clause 4A applies, the amount of CCS for the individual for the week, for the sessions of care, is the adjusted activity-tested amount.

 7 Subclauses 1(2) and (3) of Schedule 2

Repeal the subclauses.

 8 Paragraph 5(b) of Schedule 2

Repeal the paragraph.

 9 Paragraph 5(c) of Schedule 2

Omit “CCS;”, substitute “CCS.”.

 10 Paragraphs 5(d) and (e) of Schedule 2

Repeal the paragraphs.

 11 Paragraph 7(b) of Schedule 2

Repeal the paragraph.

 12 Paragraph 7(c) of Schedule 2

Omit “clause 3;”, substitute “clause 3.”.

 13 Paragraphs 7(d) and (e) of Schedule 2

Repeal the paragraphs.

 14 Clause 2 of Schedule 4 (table item 20)

Repeal the item.

 15 Subclause 3(1) of Schedule 4 (table item 20)

Repeal the item.

 16 Application provision

The amendments of the A New Tax System (Family Assistance) Act 1999 made by this Schedule apply in relation to:

A New Tax System (Family Assistance) (Administration) Act 1999

 a

the income year in which this item commences and later income years; and

 b

sessions of care provided to a child in a CCS fortnight that starts in the income year in which this item commences or in a later income year.

 17 Subparagraph 67CE(1)(b)(ii)

Omit “test result;”, substitute “test result.”.

 18 Subparagraph 67CE(1)(b)(iii)

Repeal the subparagraph.

 19 Subsection 105E(6)

Omit all the words after “the Secretary must apply Part 1 of Schedule 2 to the Family Assistance Act in relation to the fortnight”, substitute “as if the individual’s adjusted taxable income for the year included the adjusted taxable income for the year for the other member of the couple”.

 20 Saving provision—income years ending before commencement

Despite the repeal of subparagraph 67CE(1)(b)(iii), and the amendment of subsection 105E(6), of the A New Tax System (Family Assistance) (Administration) Act 1999 by this Schedule, those provisions, as in force immediately before the commencement of this item, continue to apply, on and after that commencement, in relation to income years ending before that commencement.

 Increased amounts of child care subsidy

A New Tax System (Family Assistance) Act 1999

 1 Subsection 3(1) (definition of applicable percentage)

Omit “clause 3”, substitute “clauses 3 and 3A”.

 2 Subsection 3(1)

Insert:

higher rate child has the meaning given by subclause 3B(1) of Schedule 2.

 3 Subclause 2(1) of Schedule 2

Omit “see clause 3”, substitute “see clauses 3 and 3A”.

 4 Subclause 2(1) of Schedule 2 (note)

Omit “(see table item 6 of subclause 3(1))”.

 5 Clause 3 of Schedule 2 (heading)

Repeal the heading, substitute:

 3 Applicable percentage—basic case 6 Subclause 3(1) of Schedule 2

After “the following table”, insert “(unless that percentage is determined in accordance with clause 3A)”.

 7 After clause 3 of Schedule 2

Insert:

 3A Applicable percentage—other cases

When applicable percentage determined in accordance with this clause

What is the applicable percentage?

Example: If the default percentage is 60%, the individual’s applicable percentage for the session of care is 90%. If the default percentage is 75%, the individual’s applicable percentage for the session of care is 95%.

 1

An individual’s applicable percentage for a session of care provided to a child in a CCS fortnight is determined in accordance with this clause if:

 a

the child is a higher rate child in relation to the individual for the session of care; and

 b

the session of care is not provided by an in home care service.

 2

(2) Subject to subclauses (4) and (5) of this clause, the individual’s applicable percentage for the session of care is determined by the table in subclause 3(1), and by subclause 3(3), as modified by subclause (3) of this clause.

 3

For the purposes of subclause (2), the following modifications apply:

 a

in item 1 of the table in subclause 3(1), omit “85%” and substitute “95%”;

 b

in item 3 of the table in subclause 3(1), omit “50%” and substitute “80%”;

 c

in item 5 of the table in subclause 3(1), omit “20%” and substitute “50%”;

 e

in the formula in subclause 3(3), omit “50” and substitute “80”.

 4

Subclause (5) applies, and subclause (2) does not apply, if the individual’s adjusted taxable income for the income year in which the CCS fortnight starts is above the lower income threshold and below the second income threshold.

 5

(5) The individual’s applicable percentage for the session of care is the lesser of 95% and the percentage worked out by:

 a

(a) starting with the applicable percentage (the default percentage) that would apply to the individual for the session of care under item 2 of the table in subclause 3(1) and under subclause 3(2); and

 b

adding 30 percentage points to the default percentage.

 3B Higher rate child

Higher rate child

Note: There may be several children each of whom is a higher rate child in relation to the same individual for sessions of care provided in a CCS fortnight.

Determinations ranking children born on same day

 1

(1) A child (the relevant child) is a higher rate child in relation to an individual for a session of care provided to the relevant child in a CCS fortnight if:

 a

the relevant child satisfies the conditions in subclause (2) in relation to the individual and the CCS fortnight; and

 b

(b) another child (the other child) satisfies the conditions in subclause (2) or (3) in relation to the individual and the CCS fortnight; and

 c

one of the following conditions is satisfied:

 i

if the relevant child and the other child were born on different days—the other child is older than the relevant child;

 ii

if the relevant child and the other child were born on the same day—the other child is ranked above the relevant child for the CCS fortnight by a determination under subclause (5).

 2

A child satisfies the conditions in this subclause in relation to an individual and a CCS fortnight if:

 a

the child is under 6 years of age on the first Monday of the CCS fortnight; and

 b

a determination under paragraph 67CC(1)(a) of the Family Assistance Administration Act determines that the individual is eligible for CCS by fee reduction for the child; and

 c

(c) that determination is in effect in relation to the first Monday of the CCS fortnight.

 3

A child satisfies the conditions in this subclause in relation to an individual and a CCS fortnight if:

 a

the child is under 6 years of age on the first Monday of the CCS fortnight; and

 b

a determination under paragraph 67CC(1)(a) of the Family Assistance Administration Act determines that a person who is a partner of the individual on the first Monday of the CCS fortnight is eligible for CCS by fee reduction for the child; and

 c

(c) that determination is in effect in relation to the first Monday of the CCS fortnight.

 4

Subclause (5) applies if:

 a

there is a group of 2 or more children who were all born on the same day; and

 b

at least one child in the group satisfies the conditions in subclause (2) in relation to an individual and a CCS fortnight; and

 c

every child in the group satisfies the conditions in subclause (2) or (3) in relation to that individual and that CCS fortnight.

 5

The Secretary must determine, in writing, that one of the children in the group is ranked above the other child or children in the group for the CCS fortnight.

 6

When making a determination under subclause (5), the Secretary must apply the Minister’s rules (if any) prescribed for the purposes of this subclause.

 7

A determination under subclause (5) is not a legislative instrument.

 8 Paragraph 7(c) of Schedule 2

Omit “clause 3”, substitute “clause 3 or 3A (whichever applies)”.

 9 Application provision

The amendments of the A New Tax System (Family Assistance) Act 1999 made by this Part apply in relation to sessions of care provided to a child in a CCS fortnight that starts on or after the commencement of this item.

A New Tax System (Family Assistance) (Administration) Act 1999

 10 Paragraph 67CC(2)(b)

Repeal the paragraph, substitute:

 b

the Secretary has made determinations under subsection 67CD(8) in relation to the individual (otherwise than because of subsection 105E(2)) for:

 i

unless subparagraph (ii) applies—at least 52 consecutive weeks; or

 ii

if the Minister’s rules prescribe a different number of consecutive weeks for the purposes of this subparagraph—at least that number of consecutive weeks;

 11 At the end of subsection 67CC(2)

Add:

; (d) a report under the Secretary in relation to:section 204B for a week, indicating that a session of care has been provided to the child in the week, has not been given to

i

unless subparagraph (ii) applies—at least 26 consecutive weeks; or

 ii

if the Minister’s rules prescribe a different number of consecutive weeks for the purposes of this subparagraph—at least that number of consecutive weeks;

 e

the Secretary is satisfied that the individual:

 i

does not intend that the child be enrolled for care by a child care service; or

 ii

does not intend that the child attend any sessions of care provided by a child care service.

 12 Application provisions 1

(1) The repeal and substitution of paragraph 67CC(2)(b) of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Part applies in relation to determinations under subsection 67CC(2) of that Act made on or after the commencement of this item that relate to:

 a

determinations under paragraph 67CC(1)(a) of that Act made before, on or after the commencement of this item; and

 b

determinations under subsection 67CD(8) of that Act made before, on or after the commencement of this item.

 2

(2) Paragraph 67CC(2)(d) of the A New Tax System (Family Assistance) (Administration) Act 1999, as added by this Part, applies in relation to determinations under subsection 67CC(2) of that Act made on or after the commencement of this item that relate to:

 a

determinations under paragraph 67CC(1)(a) of that Act made before, on or after the commencement of this item; and

 b

a period under subparagraph 67CC(2)(d)(i) or (ii) of that Act (as added by this Part) that starts before, on or after the commencement of this item.

 3

(3) Paragraph 67CC(2)(e) of the A New Tax System (Family Assistance) (Administration) Act 1999, as added by this Part, applies in relation to determinations under subsection 67CC(2) of that Act made on or after the commencement of this item that relate to determinations under paragraph 67CC(1)(a) of that Act made before, on or after the commencement of this item.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history