2008 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Bill 2008 No. , 2008 (Education, Employment and Workplace Relations) A Bill for an Act to amend the law in relation to family assistance, and for related purposes [Page Break] 1 Short title ........................................................................................... 1 2 Commencement ................................................................................. 1 3 Schedule(s) ........................................................................................ 2 Schedule 1--Removing minimum rate of CCB 4 Part 1--Amendments 4 A New Tax System (Family Assistance) Act 1999 4 A New Tax System (Family Assistance) (Administration) Act 1999 6 Part 2--Application and transitional provisions 19 Schedule 2--Election commitments 20 Part 1--Increasing allowable percentage and annual limit 20 A New Tax System (Family Assistance) Act 1999 20 Part 2--Paying child care tax rebate quarterly 21 Division 1--Amendments 21 A New Tax System (Family Assistance) Act 1999 21 A New Tax System (Family Assistance) (Administration) Act 1999 25 Division 2--Application 31 Division 3--Transitional: Service's application day happens after the quarter for which child care tax rebate is applicable 31 Division 4--Transitional: Service's application day happens during the quarter for which child care tax rebate is applicable 33 Schedule 3--Recovery of debts 36 Part 1--Setting off of entitlements 36 A New Tax System (Family Assistance) (Administration) Act 1999 36 Part 2--Debts of approved child care service where fee reduction or enrolment advance paid 38 A New Tax System (Family Assistance) (Administration) Act 1999 38 Part 3--Responsibility for debts owed by an approved child care service 40 A New Tax System (Family Assistance) (Administration) Act 1999 40 [Page Break] Part 1--Amendments 41 A New Tax System (Family Assistance) (Administration) Act 1999 41 Part 2--Application 62 Schedule 5--Other measures 64 Part 1--Amendments 64 A New Tax System (Family Assistance) Act 1999 64 A New Tax System (Family Assistance) (Administration) Act 1999 65 Part 2--Application 73 [Page Break] 2 family assistance, and for related purposes 3 The Parliament of Australia enacts: 4 1 Short title 5 This Act may be cited as the Family Assistance Legislation 6 Amendment (Child Care Budget and Other Measures) Act 2008. 7 2 Commencement 8 (1) Each provision of this Act specified in column 1 of the table 9 commences, or is taken to have commenced, in accordance with 10 column 2 of the table. Any other statement in column 2 has effect 11 according to its terms. 12 [Page Break] Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 The day on which this Act receives the and anything in Royal Assent. this Act not elsewhere covered by this table 2. Schedule 1, 7 July 2008. 7 July 2008 items 1 to 63 3. Schedule 1, The day on which this Act receives the item 64 Royal Assent. 4. Schedule 2 1 July 2008. 1 July 2008 5. Schedule 3 The day on which this Act receives the Royal Assent. 6. Schedule 4 The day after this Act receives the Royal Assent. 7. Schedule 5, The day on which this Act receives the items 1 to 4 Royal Assent. 8. Schedule 5, At the same time as the provision(s) covered 1 July 2008 item 5 by table item 4. 9. Schedule 5, The day on which this Act receives the items 6 to 22 Royal Assent. 10. Schedule 5, 1 January 2009. 1 January 2009 item 23 11. Schedule 5, The day on which this Act receives the items 24 to 31 Royal Assent. 1 Note: This table relates only to the provisions of this Act as originally 2 passed by both Houses of the Parliament and assented to. It will not be 3 expanded to deal with provisions inserted in this Act after assent. 4 (2) Column 3 of the table contains additional information that is not 5 part of this Act. Information in this column may be added to or 6 edited in any published version of this Act. 7 3 Schedule(s) 8 Each Act that is specified in a Schedule to this Act is amended or 9 repealed as set out in the applicable items in the Schedule [Page Break] 2 according to its terms. [Page Break] 2 Schedule 1--Removing minimum rate of CCB 3 Part 1--Amendments 4 A New Tax System (Family Assistance) Act 1999 5 1 Paragraph 57F(1)(b) 6 Repeal the paragraph, substitute: 7 (b) one of the following determinations is made: 8 (i) a determination under section 51B of the Family 9 Assistance Administration Act that the individual is 10 entitled to be paid child care benefit by fee reduction for 11 the care; 12 (ii) a determination under subsection 51C(1) of the Family 13 Assistance Administration Act in relation to the 14 individual and the care; 15 (iii) a determination under section 52E of the Family 16 Assistance Administration Act that the individual is 17 entitled to be paid child care benefit for the care; 18 (iv) a determination under subsection 52G(1) of the Family 19 Assistance Administration Act in relation to the 20 individual and the care; and 21 2 Subsection 83(1) (definition of minimum hourly amount) 22 Repeal the definition, substitute: 23 minimum hourly amount is $0.581. 24 3 Section 84A (method statement, step 2) 25 After "total amount", insert "(if any)". 26 4 Subsection 84B(1) 27 Omit "all of". 28 5 Paragraph 84C(c) 29 Repeal the paragraph, substitute: 30 (c) one of the following determinations is made: [Page Break] 2 Assistance Administration Act that the individual is 3 entitled to be paid child care benefit by fee reduction for 4 the care; 5 (ii) a determination under subsection 51C(1) of the Family 6 Assistance Administration Act in relation to the 7 individual and the care; 8 (iii) a determination under section 52E of the Family 9 Assistance Administration Act that the individual is 10 entitled to be paid child care benefit for the care; 11 (iv) a determination under subsection 52G(1) of the Family 12 Assistance Administration Act in relation to the 13 individual and the care; and 14 6 At the end of section 84D 15 Add: 16 ; and (c) for an individual in respect of whom a determination is made 17 under subsection 51C(1) or 52G(1) of the Family Assistance 18 Administration Act--a nil amount, to the extent that the 19 determination relates to the session or sessions of care 20 provided during that week. 21 7 Subclause 2(3) of Schedule 2 (definition of taxable income 22 %) 23 Omit "12", substitute "11". 24 8 Clause 8 of Schedule 2 (method statement, step 6) 25 Omit "provisional taxable income %.", substitute "individual's taxable 26 income %. However, if the result is less than zero, the individual's 27 taxable income % is zero.". 28 9 Clause 8 of Schedule 2 (method statement, steps 7 and 8) 29 Repeal the steps. 30 10 Clause 12 of Schedule 2 31 Repeal the clause. 32 11 Clause 2 of Schedule 4 (table item 21) 33 Repeal the item, substitute: [Page Break] child care benefit amount 1 12 Subclause 3(1) of Schedule 4 (table item 21) 2 Repeal the item, substitute: 21 CCB 1 July December highest $0.001 minimum December hourly quarter before amount reference quarter (but not earlier than December quarter 2007) 3 13 After subclause 3(5) of Schedule 4 4 Insert: 5 First indexation of CCB minimum hourly amount 6 (5A) The first indexation of the CCB minimum hourly amount is to take 7 place on 1 July 2009. 8 A New Tax System (Family Assistance) (Administration) Act 9 1999 10 14 Subsection 3(1) (definition of CCB %) 11 Repeal the definition, substitute: 12 CCB %, in respect of an individual, means: 13 (a) the CCB % determined (including as a result of a variation) 14 in respect of the individual under Division 4 of Part 3; or 15 (b) the CCB % otherwise applicable to the individual under 16 Division 4 of Part 3; or 17 (c) if neither paragraph (a) nor (b) applies to the individual--the 18 CCB % calculated in respect of the individual under 19 subclause 2(2) of Schedule 2 to the Family Assistance Act. 20 15 Subsection 3(1) (definition of minimum taxable income %) 21 Repeal the definition. [Page Break] 2 Insert: 3 4A Rate and amount of CCB by fee reduction may be zero 4 For the purposes of this Act and the Family Assistance Act: 5 (a) a rate calculated under subsection 50Z(1), or recalculated 6 under subsection 50ZA(1), may be a zero rate; and 7 (b) an amount calculated under subsection 50Z(1), or 8 recalculated under subsection 50ZA(1), may be a nil amount. 9 17 Subparagraph 49C(2)(e)(ii) 10 Omit "the CCB % applicable to him or her calculated under Schedule 2 11 to the Family Assistance Act using the minimum taxable income % as 12 the taxable income %", substitute "a CCB % of zero % applicable to 13 him or her". 14 18 Subsection 49E(8) 15 Omit "the CCB % applicable to him or her calculated under Schedule 2 16 to the Family Assistance Act using the minimum taxable income % as 17 the taxable income %", substitute "a CCB % of zero % applicable to 18 him or her". 19 19 Subsection 49F(9) 20 Omit "the CCB % applicable to the person calculated under Schedule 2 21 to the Family Assistance Act using the minimum taxable income % as 22 the taxable income %", substitute "a CCB % of zero % applicable to the 23 person". 24 20 Paragraph 50B(1)(c) 25 Omit "the CCB % applicable to him or her calculated under Schedule 2 26 to the Family Assistance Act using the minimum taxable income % as 27 the taxable income %", substitute "a CCB % of zero % applicable to 28 him or her". 29 21 Subsection 50J(2) 30 Repeal the subsection, substitute: 31 (2) In making a determination of CCB %, the Secretary must: [Page Break] 2 55B(1), or section 55C, applies; or 3 (b) otherwise--use the provisions in Schedule 2 to the Family 4 Assistance Act as if references in those provisions to a person 5 being eligible were references to a person being conditionally 6 eligible under section 42 of that Act. 7 22 At the end of subsection 50Z(1) 8 Add: 9 Note: The rate may be a zero rate and the amount a nil amount (see 10 section 4A). 11 23 At the end of subsection 50ZA(1) 12 Add: 13 Note: The recalculated rate may be a zero rate and the recalculated amount a 14 nil amount (see section 4A). 15 24 Subsection 51B(1) 16 Repeal the subsection, substitute: 17 (1) If the Secretary is satisfied: 18 (a) that the claimant is eligible under section 43 of the Family 19 Assistance Act for child care benefit by fee reduction in 20 respect of one or more sessions of care provided by an 21 approved child care service to the child during the income 22 year; and 23 (b) that, if the claimant were to be entitled to child care benefit 24 by fee reduction in respect of the sessions, the rate of benefit 25 would be more than a zero rate; 26 the Secretary must determine that the claimant is entitled to be paid 27 child care benefit by fee reduction for the sessions. The 28 determination must include the rate at which, and the amount in 29 which, the Secretary considers the claimant eligible for the year. 30 25 Section 51C 31 Repeal the section, substitute: 32 51C Determination that no entitlement 33 (1) If the Secretary: [Page Break] 2 paragraph 51B(1)(a) in respect of care provided to a child by 3 an approved child care service during an income year; but 4 (b) is not satisfied as mentioned in paragraph 51B(1)(b) that, if 5 the claimant were to be entitled to child care benefit, the rate 6 of benefit would be more than a zero rate; 7 the Secretary must determine that the claimant is not entitled to be 8 paid child care benefit by fee reduction in respect of that care. 9 (2) If the Secretary is not satisfied that the claimant is eligible as 10 mentioned in paragraph 51B(1)(a) in respect of care provided to a 11 child by an approved child care service during an income year, the 12 Secretary must determine that the claimant is not entitled to be paid 13 child care benefit by fee reduction in respect of that care. 14 26 Paragraph 52D(b) 15 Omit "the CCB % applicable to him or her calculated under Schedule 2 16 to the Family Assistance Act using the minimum taxable income % as 17 the taxable income %", substitute "a CCB % of zero % applicable to 18 him or her". 19 27 At the end of paragraph 52E(b) 20 Add "and". 21 28 After paragraph 52E(b) 22 Insert: 23 (c) the Secretary is satisfied that, if the claimant were to be 24 entitled to be paid child care benefit in respect of the period, 25 the amount of the entitlement would be more than a nil 26 amount; 27 29 Section 52G 28 Repeal the section, substitute: 29 52G Determination that no entitlement 30 (1) If the Secretary: 31 (a) is satisfied that the claimant is eligible as mentioned in 32 paragraph 52E(b) in respect of care provided to a child by an 33 approved child care service during a past period; but [Page Break] 2 claimant were to be entitled to be paid child care benefit, the 3 entitlement would be more than a nil amount; 4 the Secretary must determine that the claimant is not entitled to be 5 paid child care benefit for the past period in respect of that care. 6 (2) If the Secretary is not satisfied that the claimant is eligible as 7 mentioned in paragraph 52E(b) in respect of care provided to a 8 child by an approved child care service during a past period, the 9 Secretary must determine that the claimant is not entitled to be paid 10 child care benefit for the past period in respect of that care. 11 (3) If the Secretary is not satisfied as mentioned in section 52F, the 12 Secretary must determine that the claimant is not entitled to be paid 13 child care benefit for the past period in respect of the child. 14 30 Paragraph 52H(2)(b) 15 Omit "section 52G", substitute "subsection 52G(2)". 16 31 Paragraph 52H(3)(b) 17 Omit "section 52G", substitute "subsection 52G(3)". 18 32 Section 53D 19 Repeal the section, substitute: 20 53D Determination of entitlement 21 If the Secretary is satisfied that: 22 (a) the claimant is eligible for child care benefit under section 46 23 of the Family Assistance Act in respect of the child; and 24 (b) if the claimant were to be entitled to be paid child care 25 benefit by single payment/in substitution because of the death 26 of another individual in respect of the child, the amount of 27 the entitlement would be more than a nil amount; 28 the Secretary must determine that the claimant is entitled to be paid 29 child care benefit by single payment/in substitution because of the 30 death of another individual in respect of the child for the amount 31 the Secretary considers the claimant eligible. 32 33 Section 53E 33 Repeal the section, substitute: [Page Break] 2 (1) If the Secretary: 3 (a) is satisfied that the claimant is eligible as mentioned in 4 paragraph 53D(a); but 5 (b) is not satisfied as mentioned in paragraph 53D(b) that, if the 6 claimant were to be entitled to be paid child care benefit, the 7 amount of the entitlement would be more than a nil amount; 8 the Secretary must determine that the claimant is not entitled, in 9 respect of the child, to be paid child care benefit by single 10 payment/in substitution because of the death of another individual. 11 (2) If the Secretary is not satisfied that the claimant is eligible as 12 mentioned in paragraph 53D(a), the Secretary must determine that 13 the claimant is not entitled, in respect of the child, to be paid child 14 care benefit by single payment/in substitution because of the death 15 of another individual. 16 34 Paragraph 53F(2)(b) 17 Omit "section 53E", substitute "subsection 53E(2)". 18 35 Paragraph 53F(3)(b) 19 Omit "section 53E", substitute "subsection 53E(2)". 20 36 Subsection 55(2) 21 Repeal the subsection, substitute: 22 (2) This subsection applies if the claimant does not give the Secretary 23 an estimate of the amount needed that the Secretary considers 24 reasonable. 25 Note: This means the Secretary must determine the CCB % of the claimant 26 to be zero % (see subsection 50J(2)). 27 37 Subsection 55A(2) 28 Omit "to be calculated under Schedule 2 to the Family Assistance Act 29 using the minimum taxable income % as the taxable income %", 30 substitute "zero %". 31 38 Sections 55B and 55C 32 Repeal the sections, substitute: [Page Break] 2 information not provided 3 (1) This subsection applies if: 4 (a) an individual's CCB % is required to be determined under 5 section 50J; and 6 (b) the care in the claim concerned is care provided by an 7 approved child care service; and 8 (c) either of the following situations arises: 9 (i) the individual does not give the Secretary information 10 needed to work out the number of children the 11 individual has in care of a particular kind; 12 (ii) the claimant opted to have a CCB % of zero % 13 applicable to him or her. 14 Note: This means the Secretary must determine the CCB % of the claimant 15 to be zero % (see subsection 50J(2)). 16 (2) If: 17 (a) the rate of child care benefit is required to be calculated for 18 the purpose of making a determination of entitlement under 19 Subdivision E or F; and 20 (b) the care in the claim concerned is care provided by an 21 approved child care service; and 22 (c) either of the following situations arises: 23 (i) the individual, or if the individual has died, another 24 individual making a claim for child care benefit by 25 single payment/in substitution because of the death of 26 that individual, does not give the Secretary information 27 needed to work out the number of children the 28 individual has, or had, in care of a particular kind; 29 (ii) the claimant opted to have a CCB % of zero % 30 applicable to him or her; 31 the CCB % applicable to the claimant is zero %. 32 55C CCB % applicable to individual when tax file number 33 information not given 34 This section applies if: 35 (a) either: [Page Break] 2 eligibility in respect of a claimant under section 50F in 3 the situation referred to in subparagraph 50D(1)(d)(ii), 4 (iii), (iv) or (v); or 5 (ii) the Secretary makes a determination of conditional 6 eligibility in respect of a claimant under section 50F in 7 the situation referred to in subsection 50D(4); and 8 (b) the claimant's CCB % is required to be determined under 9 section 50J. 10 Note: This means the Secretary must determine the CCB % of the claimant 11 to be zero % (see subsection 50J(2)). 12 39 Subsection 57B(7) 13 Omit "the CCB % applicable to him or her calculated under Schedule 2 14 to the Family Assistance Act using the minimum taxable income % as 15 the taxable income %", substitute "a CCB % of zero % applicable to 16 him or her". 17 40 Paragraph 57C(b) 18 Omit "the CCB % applicable to him or her calculated under Schedule 2 19 to the Family Assistance Act using the minimum taxable income % as 20 the taxable income %", substitute "a CCB % of zero % applicable to 21 him or her". 22 41 Subsection 58(5) 23 Omit "to be recalculated under Schedule 2 to the Family Assistance Act 24 using the minimum taxable income % as the taxable income %", 25 substitute "zero %". 26 42 Subsection 58(7) 27 Repeal the subsection, substitute: 28 (7) For the purposes of this Act and the Family Assistance Act, the 29 variation referred to in subsection (6) has the effect: 30 (a) that the claimant continues to be entitled under section 52E to 31 be paid an amount of child care benefit in respect of the past 32 period to which the claim relates; but 33 (b) that the amount of the entitlement is a nil amount. 34 This subsection has effect despite section 52E. [Page Break] 2 Omit "recalculated under Schedule 2 to the Family Assistance Act using 3 the minimum taxable income % as the taxable income %", substitute 4 "zero %". 5 44 Paragraph 60(1)(b) 6 Omit "the minimum taxable income % as the taxable income % as 7 provided for in section 55B", substitute "a CCB % of zero % as 8 provided for in subsection 55B(2)". 9 Note: The heading to section 60 is altered by omitting "minimum taxable income %" and 10 substituting "CCB % of zero %". 11 45 Subparagraph 60(1)(c)(i) 12 Omit "55B (c)(i)", substitute "55B(2)(c)(i)". 13 46 Subparagraph 60(1)(c)(ii) 14 Omit "55B (c)(ii)", substitute "55B(2)(c)(ii)". 15 47 Paragraph 60A(1)(b) 16 Omit "the minimum taxable income % as the taxable income % as 17 provided for in subsection 55A(2) or section 55B", substitute "a CCB % 18 of zero % as provided for in subsection 55A(2) or 55B(2)". 19 Note: The heading to section 60A is altered by omitting "minimum taxable income %" and 20 substituting "CCB % of zero %". 21 48 Subparagraph 60A(1)(c)(ii) 22 Omit "55B(c)(i)", substitute "55B(2)(c)(i)". 23 49 Subparagraph 60A(1)(c)(iii) 24 Omit "55B(c)(ii)", substitute "55B(2)(c)(ii)". 25 50 Paragraph 60B(1)(b) 26 Repeal the paragraph, substitute: 27 (b) the CCB % is zero % because subsection 55(2) or 55B(1), or 28 section 55C, applies; and 29 Note: The heading to section 60B is altered by omitting "minimum taxable income % used 30 under section 55, 55B or 55C as the taxable income %" and substituting "CCB % is 31 zero % because of subsection 55(2) or 55B(1), or section 55C,". [Page Break] 2 Omit "if the situation in subsection 55(2) arose", substitute "if 3 subsection 55(2) applies". 4 52 Subparagraph 60B(1)(c)(ii) 5 Omit "if the situation in subparagraph 55B(c)(i) arose", substitute "if 6 subparagraph 55B(1)(c)(i) applies". 7 53 Subparagraph 60B(1)(c)(iii) 8 Omit "if the situation in subparagraph 55B(c)(ii) arose", substitute "if 9 subparagraph 55B(1)(c)(ii) applies". 10 54 Subparagraph 60B(1)(c)(iv) 11 Omit "if the situations in section 55C arose", substitute "if section 55C 12 applies". 13 55 Subsection 60C(1) 14 Omit "calculated under Schedule 2 to the Family Assistance Act using 15 the minimum taxable income % as the taxable income %", substitute 16 "zero %". 17 56 Subsection 60D(2) 18 Repeal the subsection, substitute: 19 (2) For the purposes of this Act and the Family Assistance Act, the 20 variation has the effect: 21 (a) that the claimant continues to be entitled under section 51B 22 to be paid an amount of child care benefit for the particular 23 income year; but 24 (b) that the amount of the entitlement is a nil amount. 25 This subsection has effect despite subsection 51B(1). 26 57 Subsection 60E(1) 27 Omit "calculated under Schedule 2 to the Family Assistance Act using 28 the minimum taxable income % as the taxable income %", substitute 29 "zero %". 30 58 Subsection 62A(1) [Page Break] 2 the minimum taxable income % as the taxable income %", substitute 3 "zero %". 4 59 Subsection 65EA(1) 5 Repeal the subsection, substitute: 6 (1) The Secretary must make a determination under this section in 7 respect of an individual and a child for an income year if: 8 (a) the Secretary has determined under section 51B that the 9 individual is entitled to be paid child care benefit by fee 10 reduction for one or more sessions of care provided by an 11 approved child care service to the child during the income 12 year; or 13 (b) the Secretary has determined under subsection 51C(1) or (2) 14 that the individual is not entitled to be paid child care benefit 15 by fee reduction for one or more sessions of care provided by 16 an approved child care service to the child during the income 17 year; 18 so long as a determination under this section, or section 65EB, has 19 not already been made in respect of the individual and the child for 20 the care. 21 Note 1: The heading to section 65EA is replaced by the heading "Determining entitlement, or 22 no entitlement, to child care tax rebate--eligibility for child care benefit by fee 23 reduction". 24 Note 2: The following heading to subsection 65EA(2) is inserted "Determining entitlement to 25 child care tax rebate". 26 Note 3: The following heading to subsection 65EA(3) is inserted "Determining no entitlement 27 to child care tax rebate". 28 60 Subsection 65EB(1) 29 Repeal the subsection, substitute: 30 (1) The Secretary must make a determination under this section in 31 respect of an individual and care provided to a child by an 32 approved child care service during a past period if: 33 (a) the Secretary has determined under section 52E that the 34 individual is entitled to be paid child care benefit for the 35 period for care in respect of the child; or [Page Break] 2 that the individual is not entitled to be paid child care benefit 3 for the past period in respect of the child; 4 so long as a determination under this section, or section 65EA, has 5 not already been made in respect of the individual and the child for 6 care provided by the service during the period. 7 Note 1: The heading to section 65EB is replaced by the heading "Determining entitlement, or 8 no entitlement, to child care tax rebate--eligibility for child care benefit for past 9 period". 10 Note 2: The following heading to subsection 65EB(2) is inserted "Determining entitlement to 11 child care tax rebate". 12 Note 3: The following heading to subsection 65EB(3) is inserted "Determining no entitlement to 13 child care tax rebate". 14 61 Subsection 65EC(1) 15 Repeal the subsection, substitute: 16 (1) If: 17 (a) a determination (the earlier rebate determination) is made in 18 respect of an individual and a child for an income year: 19 (i) under subsection 65EA(2) as a result of a determination 20 under section 51B or subsection 51C(1); or 21 (ii) under subsection 65EA(3) in relation to a determination 22 under section 51B or subsection 51C(1) or (2); or 23 (iii) under subsection 65EB(2) as a result of a determination 24 under section 52E or subsection 52G(1); or 25 (iv) under subsection 65EB(3) in relation to a determination 26 under section 52E or subsection 52G(1) or (2); or 27 (v) under this section as a result of a determination under 28 section 51B or 52E or subsection 51C(1) or 52G(1); and 29 (b) a later determination is made under section 51B or 52E or 30 subsection 51C(1) or 52G(1) in respect of the individual and 31 the child for the income year (the later CCB determination); 32 and 33 (c) the later CCB determination is not the result of a review of an 34 earlier determination under the relevant section; and 35 (d) as a result of the later CCB determination, the Secretary 36 considers: 37 (i) if there has only been one earlier rebate determination 38 and that was made under subsection 65EA(3) or [Page Break] 2 amount (the new amount) of child care tax rebate in 3 respect of the child for the year; or 4 (ii) otherwise--the individual is entitled to be paid an 5 increased amount (the new amount) of child care tax 6 rebate; 7 the Secretary must determine that the individual is entitled to be 8 paid the new amount of child care tax rebate in respect of the child 9 for the year (the later rebate determination). 10 Note: The heading to section 65EC is replaced by the heading "Later determinations of 11 entitlement to child care tax rebate". 12 62 Subparagraph 108(2)(f)(i) 13 Omit "operation of subsection 55(2)", substitute "application of 14 subsection 55(2)". [Page Break] 2 Part 2--Application and transitional provisions 3 63 Application 4 The amendments made by this Schedule apply in relation to care 5 provided by an approved child care service to a child on or after 7 July 6 2008. 7 64 Transitional--varying CCB % determinations 8 Secretary may vary CCB % determinations between 9 commencement and 6 July 2008 10 (1) If: 11 (a) at the commencement of this item, a determination of CCB % 12 under section 50J of the Family Assistance Administration 13 Act is in force in respect of a claimant who is an individual; 14 and 15 (b) the Secretary considers that, if the Secretary were making the 16 determination of CCB % on 7 July 2008, the CCB % 17 determined on 7 July (the new CCB %) would be different 18 from the CCB % at commencement (the current CCB %); 19 the Secretary may, in writing, vary the determination of CCB % so that 20 the claimant's CCB % is the new CCB %. 21 (2) A variation under subitem (1) has effect for the purposes of the Family 22 Assistance Administration Act from 7 July 2008. 23 (3) A variation under subitem (1) cannot be made after 6 July 2008. 24 Decisions to vary are reviewable 25 (4) For the purposes of Part 5 of the Family Assistance Administration Act, 26 a decision of the Secretary to vary a determination under subitem (1) is 27 taken to be a decision of an officer under the family assistance law. [Page Break] 2 Schedule 2--Election commitments 3 Part 1--Increasing allowable percentage and annual 4 limit 5 A New Tax System (Family Assistance) Act 1999 6 1 Section 84A (method statement, step 4, formula) 7 Omit "30%", substitute "50%". 8 2 At the end of subsection 84F(1) 9 Add: 10 ; and (c) for the income year ending on 30 June 2009--$7,500. 11 3 Subsection 84F(2) 12 Omit "1 July 2008", substitute "1 July 2009". 13 4 Subclause 3(6) of Schedule 4 14 Omit "1 July 2008", substitute "1 July 2009". 15 5 Application of item 1 16 The amendment made by item 1 applies in relation to care provided by 17 an approved child care service to a child on or after 1 July 2008. [Page Break] 2 Part 2--Paying child care tax rebate quarterly 3 Division 1--Amendments 4 A New Tax System (Family Assistance) Act 1999 5 6 Before section 57F 6 Insert: 7 57EA Eligibility for child care tax rebate--for a quarter 8 (1) An individual is eligible for child care tax rebate for a quarter in 9 respect of a child if: 10 (a) a determination is in force: 11 (i) under section 50F of the Family Assistance 12 Administration Act; and 13 (ii) during at least one week that falls wholly or partly in the 14 quarter; 15 to the effect that the individual is conditionally eligible for 16 child care benefit by fee reduction in respect of the child; and 17 (b) one or more sessions of care are provided by one or more 18 approved child care services to the child during the week; 19 and 20 (c) under Subdivision G of Division 4, one or more of the 21 following is the weekly limit of hours applicable to the 22 individual in the week: 23 (i) the 50 hour limit (see section 54); 24 (ii) the more than 50 hour limit (see section 55); 25 (iii) the 24 hour care limit under section 56; and 26 (d) the Secretary has calculated an amount of fee reduction under 27 subsection 50Z(1) of the Family Assistance Administration 28 Act in respect of the individual and the child for at least one 29 of those sessions of care provided in the week; and 30 (e) the amount referred to in paragraph (d) is: 31 (i) an amount greater than a nil amount; or 32 (ii) a nil amount because the CCB % applicable to the 33 individual is zero %. [Page Break] 2 paragraph (c) condition, even if the individual has not used child care 3 for the child during the week up to the full extent of the limit. 4 Note 2: For the purposes of paragraph (d), it does not matter if the amount is 5 later recalculated under subsection 50ZA(1) of the Family Assistance 6 Administration Act. 7 (2) If: 8 (a) a limit mentioned in paragraph (1)(c) does not apply under a 9 determination in force under section 50H of the Family 10 Assistance Administration Act for the individual and the 11 child in the week; but 12 (b) the circumstances in which such a limit applies were 13 applicable to the individual in that week; 14 then that limit is taken, for the purposes of that paragraph, to be the 15 weekly limit of hours applicable to the individual in the week. 16 Note: If the only limit applicable to the individual in the week was the limit 17 of 24 hours under subsection 53(3), then the condition in 18 paragraph (1)(c) will not be satisfied. 19 (3) The 50 hour limit is taken, for the purposes of paragraph (1)(c), to 20 be applicable to the individual in the week if it would have been 21 applicable to the individual in the week but for the fact that the 22 individual failed to meet the requirements of paragraph 17A(1)(b) 23 in relation to the week. 24 Note: The heading to section 57F is altered by adding at the end "--for an income year". 25 7 Before section 84A 26 Insert: 27 Subdivision A--Child care tax rebate for a quarter 28 84AA Amount of the child care tax rebate--for a quarter 29 If the Secretary must, under subsection 65EAA(1) of the Family 30 Assistance Administration Act, calculate the amount of child care 31 tax rebate applicable in respect of an individual and a child for a 32 quarter in an income year, the amount is worked out as follows: 33 Method statement [Page Break] 2 child care fees for the child in each base week for the 3 individual and the child in the quarter. 4 Step 2. Work out the total amount (if any) of so much of the fee 5 reductions: 6 (a) calculated under subsection 50Z(1) of the Family 7 Assistance Administration Act; or 8 (b) recalculated under subsection 50ZA(1) of that Act; 9 in respect of the individual and the child as are 10 attributable to each base week in the quarter. 11 Step 3. Work out the total amount of Jobs Education and 12 Training (JET) Child Care fee assistance (if any) that the 13 individual is eligible to receive for the child in each base 14 week for the individual and the child in the quarter. 15 Step 4. Work out the lesser of the following amounts for the 16 child: 17 (a) the amount worked out using the formula: 18 50% × Step 1 amount - Step 2 amount - Step 3 amount 19 (b) the amount worked out by subtracting the total of 20 the child care tax rebate (if any) applicable in 21 respect of the individual and the child for each 22 earlier quarter in the income year from the child 23 care tax rebate limit for the income year. 24 Step 5. The result is the amount of the individual's child care tax 25 rebate for the child for the quarter. [Page Break] 2 General rule--approved child care fees for a base week for an 3 individual and a child 4 (1) For the purposes of section 84AA, the amount of an individual's 5 approved child care fees for a child in a base week for the 6 individual and the child is the amount of fees for which: 7 (a) the individual; or 8 (b) the individual's partner during the week; 9 is liable for care provided by an approved child care service or 10 services for the child during the week. For this purpose, disregard 11 the weekly limit of hours applicable to the individual in the week. 12 Special rule if the week is also a base week for the individual's 13 partner for the child 14 (2) However, the individual's approved child care fees for the week do 15 not include fees that the individual's partner is liable to pay if the 16 base week is also a base week for the individual's partner and the 17 child. 18 Disregard amounts passed on to reduce fees 19 (3) For the purposes of this section, disregard any amount passed on to 20 the individual under section 219B of the Family Assistance 21 Administration Act. 22 84AC Component of formula--base week 23 For the purposes of section 84AA, a week is a base week for an 24 individual for a child in a quarter if: 25 (a) all or part of the week falls within the quarter; and 26 (b) paragraphs 57EA(1)(b) to (e) (as affected by subsections 27 57EA(2) and (3)) are satisfied for the individual, the child 28 and the week. 29 Subdivision B--Child care tax rebate for an income year 30 Note: The heading to section 84A is altered by adding at the end "--for an income year". 31 8 Subsection 84B(1) 32 Omit "The", substitute "For the purposes of section 84A, the". [Page Break] 2 Omit "A week", substitute "For the purposes of section 84A, a week". 3 10 After section 84D 4 Insert: 5 Subdivision C--Common components of each formula 6 11 Section 84E 7 Before "Jobs", insert "For the purposes of sections 84AA and 84A,". 8 Note: The heading to section 84E is altered by inserting "each" before "formula". 9 12 Subsection 84F(1) 10 Omit "The", substitute "For the purposes of sections 84AA and 84A, 11 the". 12 Note: The heading to section 84F is altered by inserting "each" before "formula". 13 A New Tax System (Family Assistance) (Administration) Act 14 1999 15 13 Before Subdivision A of Division 4AA of Part 3 16 Insert: 17 Subdivision AA--Quarterly payments of child care tax rebate 18 65EAA Quarterly payments of child care tax rebate 19 When Secretary must calculate and pay quarterly payments 20 (1) If: 21 (a) the Secretary is satisfied that an individual is eligible under 22 subsection 57EA(1) of the Family Assistance Act for child 23 care tax rebate for a quarter in respect of a child; and 24 (b) the quarter has passed; 25 the Secretary must calculate the amount of the rebate which the 26 Secretary considers is applicable in respect of the individual and 27 the child for the quarter. 28 Note: The calculation is made in accordance with section 84AA of the 29 Family Assistance Act. [Page Break] 2 calculated under subsection (1) to the individual at such time as the 3 Secretary considers appropriate and to the credit of a bank account 4 nominated and maintained by the individual. 5 Secretary may make direction as to the manner of making 6 payments 7 (3) The Secretary may direct that the whole or a part of an amount that 8 is to be paid under this section is to be paid in a different way from 9 that provided for by subsection (2). If the Secretary gives the 10 direction, the amount is to be paid in accordance with the direction. 11 (4) This section is subject to Part 4 and to Division 3 of Part 8B. 12 65EAB Revising a calculation of quarterly child care tax rebate 13 (1) The Secretary may recalculate an amount of child care tax rebate 14 which the Secretary considers applicable: 15 (a) under subsection 65EAA(1); or 16 (b) under a previous application of this subsection; 17 in respect of an individual and a child for a quarter, so long as a 18 determination of entitlement has not been made under Subdivision 19 A in respect of the individual and child for the income year that 20 includes the quarter. 21 (2) If: 22 (a) an amount of child care tax rebate applicable under this 23 Subdivision in respect of an individual and a child for a 24 quarter has been paid to the individual; and 25 (b) a recalculation under subsection (1) increases the amount of 26 child care tax rebate applicable in respect of the individual 27 and the child for the quarter; 28 then subsections 65EAA(2) to (4) apply to the increase as if the 29 increase were the amount applicable under subsection 65EAA(1). 30 (3) If: 31 (a) an amount of child care tax rebate applicable under this 32 Subdivision in respect of an individual and a child for a 33 quarter has been paid to the individual; and [Page Break] 2 child care tax rebate applicable in respect of the individual 3 and the child for the quarter; 4 the Secretary may set off all or a part of the decrease against an 5 amount of child care tax rebate applicable under this Subdivision in 6 respect of the individual and the child for a later quarter in the 7 same income year. 8 65EAC Notices relating to quarterly payments of child care tax 9 rebate 10 (1) The Secretary must give notice of an amount of child care tax 11 rebate (the rebate amount) applicable under this Subdivision to the 12 individual, stating: 13 (a) the child's name and the quarter in respect of which the 14 rebate amount is applicable; and 15 (b) the rebate amount; and 16 (c) the total amount of the individual's approved child care fees 17 for the child worked out under step 1 of the method statement 18 in section 84AA of the Family Assistance Act when 19 calculating the rebate amount; and 20 (d) the total amount (if any) of fee reductions worked out under 21 step 2 of the method statement in section 84AA of the Family 22 Assistance Act when calculating the rebate amount; and 23 (e) if the rebate amount is the result of a recalculation covered by 24 subsection 65EAB(2)--the amount of the increase in rebate 25 as a result of the recalculation; and 26 (f) if the rebate amount is the result of a recalculation covered by 27 subsection 65EAB(3)--the amount of the decrease in rebate 28 as a result of the recalculation, and whether an amount will 29 be set off as described in that subsection. 30 (2) The calculation and payment of an amount of child care tax rebate 31 applicable under this Subdivision is not ineffective by reason only 32 that any, or all, of the requirements of subsection (1) are not 33 complied with. 34 14 Subsection 65EF(1) 35 Omit "or 65EB", substitute ", 65EB or 65EC". 36 15 Subsection 65EF(2) [Page Break] 2 (2) Subsection (1) has effect subject to subsections (2A), (2B) and 3 (2C). 4 (2A) If the determination of entitlement is made under section 65EA, the 5 Secretary must reduce the amount to be paid under subsection (1) 6 by the amount of any child care tax rebate already paid under 7 Subdivision AA in respect of the individual and the child for a 8 quarter included in the income year. 9 (2B) If: 10 (a) the determination of entitlement is made under section 65EC; 11 and 12 (b) when working out the amount of the entitlement under 13 section 84A of the Family Assistance Act, the base weeks 14 included one or more base weeks for which a determination 15 under section 51B, or subsection 51C(1), was applicable; 16 the Secretary must reduce the amount to be paid under 17 subsection (1) by the amount of any child care tax rebate already 18 paid: 19 (c) under Subdivision AA in respect of the individual and the 20 child for a quarter included in the income year; and 21 (d) under subsection (1) in respect of the individual and the child 22 for the income year. 23 (2C) If the determination of entitlement is made under section 65EC in a 24 case not covered by subsection (2B), the Secretary must reduce the 25 amount to be paid under subsection (1) by the amount of any child 26 care tax rebate already paid under subsection (1) in respect of the 27 individual and the child for the income year. 28 16 Subsection 65EF(3) 29 Omit "or (2)". 30 17 After paragraph 66(2)(a) 31 Insert: 32 (aa) subsections 65EAA(3) and 65EF(3) (about payment of child 33 care tax rebate in a different way); and [Page Break] 2 quarterly amount of child care tax rebate against rebate for a 3 later quarter); and 4 18 Subsection 93A(6) (paragraph (bb) of the definition of 5 family assistance payment) 6 After "section", insert "65EAA (including as that section applies 7 because of subsection 65EAB(2)) or". 8 19 After paragraph 104(1)(d) 9 Insert: 10 (da) a calculation of an amount of child care tax rebate for a 11 quarter under section 65EAA, or a recalculation of such an 12 amount under section 65EAB; or 13 20 After paragraph 108(2)(da) 14 Insert: 15 (db) a calculation of an amount of child care tax rebate for a 16 quarter under section 65EAA, or a recalculation of such an 17 amount under section 65EAB; or 18 21 Paragraph 154(4A)(c) 19 After "eligible", insert "under subsection 57EA(1) or 57F(1) of the 20 Family Assistance Act". 21 22 Paragraph 154(4A)(d) 22 Omit all the words after "amount of", substitute: 23 child care tax rebate: 24 (i) applicable to an individual under Subdivision AA of 25 Division 4AA of Part 3; or 26 (ii) to which an individual is entitled. 27 23 At the end of paragraph 173(1)(d) 28 Add: 29 ; or (vi) affects, or might affect, eligibility for child care tax 30 rebate under subsection 57EA(1) of the Family 31 Assistance Act, or the amount of child care tax rebate 32 applicable under Subdivision AA of Division 4AA of 33 Part 3. [Page Break] 2 After "family assistance", insert "(other than child care tax rebate for a 3 quarter under Subdivision AA of Division 4AA of Part 3)". 4 25 After section 175 5 Insert: 6 175AA Obtaining child care tax rebate for a quarter if ineligible 7 A person contravenes this section if: 8 (a) the person obtains a payment of child care tax rebate for a 9 quarter under Subdivision AA of Division 4AA of Part 3; and 10 (b) the person does so knowing that he or she is: 11 (i) ineligible for the payment; or 12 (ii) only eligible for part of the payment. 13 26 Subsection 224(1) 14 Omit "affecting". 15 27 Paragraphs 224(1)(a) and (b) 16 Before "a person's", insert "affecting". 17 28 Paragraph 224(1)(c) 18 Before "a weekly", insert "affecting". 19 29 At the end of paragraph 224(1)(c) 20 Add "or". 21 30 After paragraph 224(1)(c) 22 Insert: 23 (ca) about the amount of child care tax rebate applicable in 24 respect of a person and a child for a quarter under 25 Subdivision AA of Division 4AA of Part 3; 26 31 Subsection 224(2) 27 Omit "affecting a matter referred to in paragraph (1) (a), (b) or (c)", 28 substitute "affecting or about a matter referred to in paragraph (1)(a), 29 (b), (c) or (ca)". [Page Break] 2 32 Application 3 The amendments made by this Part apply in relation to care provided by 4 an approved child care service to a child on or after 1 July 2008. 5 Division 3--Transitional: Service's application day 6 happens after the quarter for which child care 7 tax rebate is applicable 8 33 Definitions 9 In this Division: 10 Administration Act means the A New Tax System (Family Assistance) 11 (Administration) Act 1999. 12 Assistance Act means the A New Tax System (Family Assistance) Act 13 1999. 14 34 When this Division applies 15 This Division applies if: 16 (a) one or more sessions of care are provided by an approved 17 child care service to a child during a week that falls wholly or 18 partly in a quarter; and 19 (b) the service's application day (within the meaning of item 91 20 of Schedule 1 to the Family Assistance Legislation 21 Amendment (Child Care Management System and Other 22 Measures) Act 2007) has not happened before the last week 23 that falls wholly or partly in the quarter. 24 35 Changed effect of the Assistance Act 25 (1) The Assistance Act has effect in relation to that care as if paragraph 26 57EA(1)(d) of that Act were as follows: 27 (d) the service has calculated an amount of fee reductions under 28 section 219A of the Family Assistance Administration Act 29 applicable to the individual and the child for at least one of 30 those sessions of care provided in the week; and 31 (2) The Assistance Act has effect in relation to that care as if note 3 at the 32 end of subsection 57EA(1) of that Act were omitted. [Page Break] 2 amount to be worked out under step 2 of the method statement in 3 section 84AA of that Act also included so much of the fee reductions: 4 (a) reported under subsection 219N(1) or 219P(1) of the Family 5 Assistance Administration Act; and 6 (b) made in respect of the individual and the child; 7 as are attributable to each base week in the quarter. 8 Note: Those fee reductions may be nil (see section 4A of the Administration Act (as replaced 9 by subitem 36(1))). 10 (4) The Assistance Act has effect in relation to that care as if subsection 11 84AB(3) of that Act were as follows: 12 If fee reduction applies, count unreduced amount of fees 13 (3) If fees for child care by an approved child care service have been 14 reduced under Division 1 of Part 8A of the Family Assistance 15 Administration Act, then for the purposes of this section, a 16 reference to the fees for which the individual, or the individual's 17 partner, is liable is taken to be a reference to the fees for which the 18 individual, or the individual's partner, would have been liable for 19 the care if they had not been so reduced. 20 36 Changed effect of the Administration Act 21 (1) The Administration Act has effect in relation to that care as if 22 section 4A of that Act were as follows: 23 4A Rate and amount of CCB by fee reduction may be zero 24 For the purposes of this Act and the Family Assistance Act: 25 (a) a rate calculated under column 2 of the table in section 219A 26 may be a zero rate; and 27 (b) an amount calculated under column 2 of the table in 28 section 219A may be a nil amount. 29 (2) The Administration Act has effect in relation to that care as if the 30 following paragraph were inserted after paragraph 65EAA(1)(b) of that 31 Act: 32 ; and (c) the Secretary is given a report under subsection 219N(1) or 33 219P(1) in respect of the individual and the child for at least 34 one session of care provided to the child during a week for [Page Break] 2 respect of the child; 3 Division 4--Transitional: Service's application day 4 happens during the quarter for which child care 5 tax rebate is applicable 6 37 Interpretation 7 (1) In this Division: 8 Administration Act means the A New Tax System (Family Assistance) 9 (Administration) Act 1999. 10 Assistance Act means the A New Tax System (Family Assistance) Act 11 1999. 12 (2) For the purposes of this Division, section 219N of the Administration 13 Act applies with the effect it has under item 96 of Schedule 1 to the 14 Family Assistance Legislation Amendment (Child Care Management 15 System and Other Measures) Act 2007. 16 38 When this Division applies 17 This Division applies if: 18 (a) one or more sessions of care are provided by an approved 19 child care service to a child during a week that falls wholly or 20 partly in a quarter; and 21 (b) the service's application day (within the meaning of item 91 22 of Schedule 1 to the Family Assistance Legislation 23 Amendment (Child Care Management System and Other 24 Measures) Act 2007) happens during the quarter (other than 25 during the last week that falls wholly or partly in the quarter). 26 39 Changed effect of the Assistance Act 27 (1) The Assistance Act has effect in relation to that care as if subsection 28 3(1) of that Act included the following definition: 29 application day, for an approved child care service, has the meaning 30 given by item 91 of Schedule 1 to the Family Assistance Legislation 31 Amendment (Child Care Management System and Other Measures) Act 32 2007. [Page Break] 2 57EA(1)(d) of that Act were as follows: 3 (d) either: 4 (i) if the week falls before or includes the service's 5 application day--the service has calculated an amount 6 of fee reductions under section 219A of the Family 7 Assistance Administration Act applicable to the 8 individual and the child for at least one of those sessions 9 of care provided in the week; or 10 (ii) if the week falls wholly after the service's application 11 day--the Secretary has calculated an amount of fee 12 reduction under subsection 50Z(1) of the Family 13 Assistance Administration Act in respect of the 14 individual and the child for at least one of those sessions 15 of care provided in the week; and 16 (3) The Assistance Act has effect in relation to that care as if note 3 at the 17 end of subsection 57EA(1) of that Act were as follows: 18 Note 3: For the purposes of subparagraph (d)(ii), it does not matter if the 19 amount is later recalculated under subsection 50ZA(1) of the Family 20 Assistance Administration Act. 21 (4) The Assistance Act has effect in relation to any sessions of that care that 22 were provided in a base week in the quarter, where the week falls before 23 or includes the service's application day, as if the total amount to be 24 worked out under step 2 of the method statement in section 84AA of 25 that Act for the quarter also included so much of the fee reductions: 26 (a) reported under subsection 219N(1) or 219P(1) of the Family 27 Assistance Administration Act; and 28 (b) made in respect of the individual and the child; 29 as are attributable to that base week. 30 Note 1: Those fee reductions may be nil (see section 4A of the Administration Act (as replaced 31 by subitem 40(1))). 32 Note 2: The normal application of step 2 of that method statement will include in the total 33 amount the fee reductions calculated in respect of care provided in base weeks falling 34 wholly after the service's application day. Those fee reductions may also be nil (see 35 section 4A of the Administration Act as it applies to the service in the weeks after its 36 application day). 37 (5) The Assistance Act has effect in relation to any sessions of that care that 38 were provided in a week falling before, or including, the service's 39 application day as if subsection 84AB(3) of that Act were as follows: [Page Break] 2 (3) If: 3 (a) an approved child care service provides care to the child; and 4 (b) fees for the care have been reduced under Division 1 of 5 Part 8A of the Family Assistance Administration Act; 6 then for the purposes of this section, a reference to the fees for 7 which the individual, or the individual's partner, is liable is taken 8 to be a reference to the fees for which the individual, or the 9 individual's partner, would have been liable for that care if they 10 had not been so reduced. 11 40 Changed effect of the Administration Act 12 (1) The Administration Act has effect in relation to any sessions of that care 13 that were provided in a week falling before, or including, the service's 14 application day as if section 4A of that Act were as follows: 15 4A Rate and amount of CCB by fee reduction may be zero 16 For the purposes of this Act and the Family Assistance Act: 17 (a) a rate calculated under column 2 of the table in section 219A 18 may be a zero rate; and 19 (b) an amount calculated under column 2 of the table in 20 section 219A may be a nil amount. 21 (2) The Administration Act has effect in relation to that care as if the 22 following paragraph were inserted after paragraph 65EAA(1)(b) of that 23 Act: 24 ; and (c) if the individual is so eligible in relation to at least one 25 session of care provided by an approved child care service in 26 a week falling before, or including, the service's application 27 day--the Secretary is given a report under subsection 28 219N(1) or 219P(1) in respect of the individual and the child 29 for the care; [Page Break] 2 Schedule 3--Recovery of debts 3 Part 1--Setting off of entitlements 4 A New Tax System (Family Assistance) (Administration) Act 5 1999 6 1 Paragraph 66(2)(ba) 7 Omit "arrears of". 8 2 Paragraph 66(2)(ca) 9 Omit "arrears of". 10 3 Paragraph 82(1)(b) 11 Omit "setting off arrears of", substitute "setting off (otherwise than as 12 mentioned in paragraph (a))". 13 4 Paragraph 82(1)(e) 14 Omit "arrears of family assistance--setting off the arrears", substitute 15 "family assistance--setting off (otherwise than as mentioned in 16 paragraph (d)) the family assistance". 17 5 Paragraph 84A(1)(a) 18 Omit "by way of arrears". 19 Note: The heading to section 84A is altered by omitting "arrears of". 20 6 Subparagraph 84A(1)(b)(i) 21 Omit "arrears of". 22 7 Subsection 84A(2) 23 Omit "to arrears". 24 8 Subsection 84A(3) 25 Repeal the subsection, substitute: 26 (3) Under subsection (2), the Secretary may set off a person's child 27 care benefit only against a debt the person incurs in relation to 28 child care benefit or child care tax rebate. [Page Break] 2 Omit "to arrears". 3 10 Paragraph 92A(1)(b) 4 Omit "by way of arrears of family assistance", substitute "of family 5 assistance (except family tax benefit to which section 92 applies)". 6 Note: The heading to section 92A is altered by omitting "arrears of". 7 11 Paragraph 92A(1)(c) 8 Omit "arrears", substitute "entitlement". 9 12 Subsection 92A(1) 10 Omit "to arrears". 11 13 Subsection 92A(2) 12 Omit "arrears of". 13 14 Subsection 92A(3) 14 Omit "to arrears". 15 15 Subparagraph 95(3)(a)(ia) 16 Omit "arrears of". 17 16 Paragraph 95(4)(b) 18 Omit "arrears of". 19 17 Paragraph 99(2)(b) 20 Omit "arrears of". [Page Break] 2 Part 2--Debts of approved child care service where 3 fee reduction or enrolment advance paid 4 A New Tax System (Family Assistance) (Administration) Act 5 1999 6 18 Paragraph 71G(1)(b) 7 Repeal the paragraph, substitute: 8 (b) the service's approval is suspended or cancelled under this 9 Act before a session of care in respect of which the payment 10 was made; 11 19 Subsection 71G(1) 12 Omit ", or it ceased to operate". 13 20 Paragraph 71G(2)(b) 14 Repeal the paragraph, substitute: 15 (b) the service's approval is suspended or cancelled under this 16 Act; and 17 21 Paragraph 71G(2)(c) 18 Omit ", or the service ceases to operate". 19 22 Subsection 71G(2) 20 Omit ", or it ceased to operate". 21 23 Paragraph 71G(3)(b) 22 Repeal the paragraph, substitute: 23 (b) the service's approval is suspended or cancelled under this 24 Act; and 25 24 Paragraph 71G(3)(c) 26 Omit ", or the service ceases to operate". 27 25 Subsection 71G(3) 28 Omit ", or it ceased to operate". [Page Break] 2 (1) In this item, and in item 27: 3 application day, for an approved child care service, has the meaning 4 given by item 91 of Schedule 1 to the Family Assistance Legislation 5 Amendment (Child Care Management System and Other Measures) Act 6 2007. 7 (2) The A New Tax System (Family Assistance) (Administration) Act 1999, 8 as applying to an approved child care service before the first Monday 9 after its application day, has effect as if section 71G of that Act were as 10 follows: 11 71G Debts arising in respect of child care benefit where advance 12 paid to service--debt owed by service 13 If: 14 (a) an amount by way of advance determined under 15 section 219Q is paid to a person that is an approved child 16 care service to reimburse the service the amount of the fee 17 reductions made by the service for care provided by the 18 service to a child; and 19 (b) during, or after, the reporting period in respect of which the 20 advance is paid, the service's approval is suspended or 21 cancelled under this Act; 22 so much of the amount of the advance as has not been used by the 23 service to reimburse itself for the care it provided to the child at 24 reduced fees, by the day the service's approval is suspended or 25 cancelled, is a debt due to the Commonwealth by the service. 26 27 Application 27 (1) The amendments made by this Part apply to decisions relating to 28 suspension or cancellation made after the commencement of this 29 Schedule. 30 (2) However, the amendments made by items 18 to 25 only apply in 31 relation to an approved child care service on or after its application day. [Page Break] 2 Part 3--Responsibility for debts owed by an 3 approved child care service 4 A New Tax System (Family Assistance) (Administration) Act 5 1999 6 28 After section 68 7 Insert: 8 68A Recovery from approved child care service 9 The amount of a debt due under this Part by an approved child care 10 service is payable by the operator of the service. [Page Break] 2 Schedule 4--Civil penalties and other 3 compliance measures 4 Part 1--Amendments 5 A New Tax System (Family Assistance) (Administration) Act 6 1999 7 1 Subsection 3(1) 8 Insert: 9 civil penalty order has the meaning given by section 219TSC. 10 2 Subsection 3(1) (definition of civil penalty provision) 11 Repeal the definition, substitute: 12 civil penalty provision means any of the following: 13 (a) subsection 204(1); 14 (b) subsection 219AC(1A) or (1B); 15 (c) subsection 219AG(1A); 16 (d) subsection 219B(2); 17 (e) subsection 219BB(1); 18 (f) subsection 219BC(1); 19 (g) subsection 219BD(1); 20 (h) subsection 219E(1); 21 (i) subsection 219EA(2); 22 (j) subsection 219F(1) or (2); 23 (k) subsection 219G(1), (3) or (4); 24 (l) subsection 219L(1), (2) or (3); 25 (m) subsection 219M(1); 26 (n) subsection 219N(5A); 27 (o) subsection 219NA(4); 28 (p) subsection 219NB(1); 29 (q) subsection 219P(1); 30 (r) subsection 219QB(1); 31 (s) section 219TSB. [Page Break] 2 Insert: 3 penalty unit has the meaning given by section 4AA of the Crimes 4 Act 1914. 5 4 Subsection 196(2) 6 After "offence", insert "or is of a civil penalty provision". 7 5 At the end of subsection 196(2) 8 Add: 9 Note: Enforcement under this Division of this and other conditions is not 10 limited or affected by other compliance measures in this Act (for 11 example, infringement notices, proceedings for civil penalty orders 12 and prosecutions). 13 6 Section 204 14 Before "If", insert "(1)". 15 7 Section 204 (penalty) 16 Repeal the penalty. 17 8 At the end of section 204 18 Add: 19 Note: This is a civil penalty provision. Part 8C provides for pecuniary 20 penalties for breaches of civil penalty provisions. 21 (2) An approved child care service commits an offence if the service 22 contravenes subsection (1). 23 Penalty: 20 penalty units. 24 9 Before subsection 219AC(1) 25 Insert: 26 Civil penalties 27 (1A) An approved child care service contravenes this subsection if: 28 (a) the service is required to give notice under section 219A; and 29 (b) the service does not give the notice in accordance with that 30 section and section 219AB. [Page Break] 2 penalties for breaches of civil penalty provisions. 3 (1B) An approved child care service contravenes this subsection if: 4 (a) the service is required to give notice under section 219AA; 5 and 6 (b) the service does not give the notice in accordance with that 7 section and section 219AB. 8 Note: This is a civil penalty provision. Part 8C provides for pecuniary 9 penalties for breaches of civil penalty provisions. 10 Note 1: The heading to section 219AC is replaced by the heading "Failure to notify". 11 Note 2: The following heading to subsection 219AC(1) is inserted "Offences". 12 10 Before subsection 219AG(1) 13 Insert: 14 Civil penalty 15 (1A) An approved child care service contravenes this subsection if: 16 (a) the service is required to notify the Secretary of a correction 17 or available information under section 219AF; and 18 (b) the service does not notify the Secretary in accordance with 19 that section. 20 Note: This is a civil penalty provision. Part 8C provides for pecuniary 21 penalties for breaches of civil penalty provisions. 22 Note 1: The heading to section 219AG is replaced by the heading "Failure to update 23 enrolment information". 24 Note 2: The following heading to subsection 219AG(1) is inserted "Offence". 25 11 Subsection 219B(2) (penalty) 26 Repeal the penalty. 27 12 Subsection 219B(2) (note) 28 Repeal the note, substitute: 29 Note 1: This amount must be passed on, even if the payment of amounts to the 30 service in respect of fee reduction has been suspended under 31 paragraph 200(1)(h). 32 Note 2: This is a civil penalty provision. Part 8C provides for pecuniary 33 penalties for breaches of civil penalty provisions. 34 13 After subsection 219B(2) [Page Break] 2 (2A) An approved child care service commits an offence if the service 3 contravenes subsection (2). 4 Penalty: 60 penalty units. 5 (2B) Subsection (2A) is an offence of strict liability. 6 Note: For strict liability, see section 6.1 of the Criminal Code. 7 14 Subsection 219B(6) 8 Repeal the subsection. 9 15 Subsection 219BB(1) (penalty) 10 Repeal the penalty. 11 16 At the end of subsection 219BB(1) 12 Add: 13 Note: This is a civil penalty provision. Part 8C provides for pecuniary 14 penalties for breaches of civil penalty provisions. 15 17 Subsection 219BB(2) 16 Repeal the subsection, substitute: 17 (2) An approved child care service commits an offence if the service 18 contravenes subsection (1). 19 Penalty: 60 penalty units. 20 (3) Subsection (2) is an offence of strict liability. 21 Note: For strict liability, see section 6.1 of the Criminal Code. 22 18 Subsection 219BC(1) (penalty) 23 Repeal the penalty. 24 19 At the end of subsection 219BC(1) 25 Add: 26 Note: This is a civil penalty provision. Part 8C provides for pecuniary 27 penalties for breaches of civil penalty provisions. 28 20 Subsection 219BC(2) [Page Break] 2 (2) An approved child care service commits an offence if the service 3 contravenes subsection (1). 4 Penalty: 60 penalty units. 5 (3) Subsection (2) is an offence of strict liability. 6 Note: For strict liability, see section 6.1 of the Criminal Code. 7 21 Subsection 219BD(1) (penalty) 8 Repeal the penalty. 9 22 At the end of subsection 219BD(1) 10 Add: 11 Note: This is a civil penalty provision. Part 8C provides for pecuniary 12 penalties for breaches of civil penalty provisions. 13 23 After subsection 219BD(1) 14 Insert: 15 (1A) An approved child care service commits an offence if the service 16 contravenes subsection (1). 17 Penalty: 60 penalty units. 18 (1B) Subsection (1A) is an offence of strict liability. 19 Note: For strict liability, see section 6.1 of the Criminal Code. 20 24 Subsection 219BD(3) 21 Repeal the subsection. 22 25 Subsection 219E(1) (penalty) 23 Repeal the penalty. 24 26 At the end of subsection 219E(1) 25 Add: 26 Note: This is a civil penalty provision. Part 8C provides for pecuniary 27 penalties for breaches of civil penalty provisions. 28 27 Subsection 219E(1A) [Page Break] 2 (1A) An approved child care service commits an offence if the service 3 contravenes subsection (1). 4 Penalty: 60 penalty units. 5 (1B) Subsection (1A) is an offence of strict liability. 6 Note: For strict liability, see section 6.1 of the Criminal Code. 7 28 At the end of subsection 219EA(2) 8 Add: 9 Note: This is a civil penalty provision. Part 8C provides for pecuniary 10 penalties for breaches of civil penalty provisions. 11 29 Subsection 219EA(3) 12 Repeal the subsection. 13 30 Subsection 219F(1) (penalty) 14 Repeal the penalty. 15 Note: The following heading to subsection 219F(1) is inserted "Records must be kept". 16 31 At the end of subsection 219F(1) 17 Add: 18 Note: This is a civil penalty provision. Part 8C provides for pecuniary 19 penalties for breaches of civil penalty provisions. 20 32 After subsection 219F(1) 21 Insert: 22 (1A) An approved child care service commits an offence if the service 23 contravenes subsection (1). 24 Penalty: 60 penalty units. 25 (1B) Subsection (1A) is an offence of strict liability. 26 Note: For strict liability, see section 6.1 of the Criminal Code. 27 33 Subsections 219F(2) and (2A) 28 Repeal the subsections, substitute: [Page Break] 2 (2) An approved child care service contravenes this subsection if the 3 service stops keeping the records referred to in subsection (1) 4 before the later of the following times: 5 (a) the end of the period of 36 months starting at the end of the 6 year in which the care was provided to which the information 7 or event related; 8 (b) a time ordered by a court during proceedings for an offence 9 against this Act, or for the contravention of a civil penalty 10 provision, if an application for the order is made during: 11 (i) the period mentioned in paragraph (a); or 12 (ii) proceedings relevant to a previous application of this 13 paragraph. 14 Note: This is a civil penalty provision. Part 8C provides for pecuniary 15 penalties for breaches of civil penalty provisions. 16 Records to be kept for at least 36 months--offence 17 (2A) An approved child care service commits an offence if the service 18 stops keeping the records referred to in subsection (1) before the 19 later of the following times: 20 (a) the end of the period of 36 months starting at the end of the 21 year in which the care was provided to which the information 22 or event related; 23 (b) a time ordered by a court during proceedings for an offence 24 against this Act, or for the contravention of a civil penalty 25 provision, if an application for the order is made during: 26 (i) the period mentioned in paragraph (a); or 27 (ii) proceedings relevant to a previous application of this 28 paragraph. 29 Penalty: 60 penalty units. 30 (2B) Subsection (2A) is an offence of strict liability. 31 Note: For strict liability, see section 6.1 of the Criminal Code. 32 34 At the end of section 219F 33 Add: [Page Break] 2 (4) In this section: 3 offence against this Act includes an offence against Chapter 7 of 4 the Criminal Code that relates to this Act. 5 35 Subsection 219G(1) (penalty) 6 Repeal the penalty. 7 36 At the end of subsection 219G(1) 8 Add: 9 Note: This is a civil penalty provision. Part 8C provides for pecuniary 10 penalties for breaches of civil penalty provisions. 11 37 Subsection 219G(1A) 12 Repeal the subsection, substitute: 13 (1A) A person commits an offence if the person contravenes 14 subsection (1). 15 Penalty: 60 penalty units. 16 (1B) Subsection (1A) is an offence of strict liability. 17 Note: For strict liability, see section 6.1 of the Criminal Code. 18 38 Subsection 219G(3) (penalty) 19 Repeal the penalty. 20 39 At the end of subsection 219G(3) 21 Add: 22 Note: This is a civil penalty provision. Part 8C provides for pecuniary 23 penalties for breaches of civil penalty provisions. 24 40 After subsection 219G(3) 25 Insert: 26 (3A) A person commits an offence if the person contravenes 27 subsection (3). 28 Penalty: 60 penalty units. [Page Break] 2 Note: For strict liability, see section 6.1 of the Criminal Code. 3 41 Subsection 219G(4) (penalty) 4 Repeal the penalty. 5 Note: The following heading to subsection 219G(4) is inserted "Notification if premises 6 changes". 7 42 At the end of subsection 219G(4) 8 Add: 9 Note: This is a civil penalty provision. Part 8C provides for pecuniary 10 penalties for breaches of civil penalty provisions. 11 43 After subsection 219G(4) 12 Insert: 13 (4A) A person commits an offence if the person contravenes 14 subsection (4). 15 Penalty: 60 penalty units. 16 (4B) Subsection (4A) is an offence of strict liability. 17 Note: For strict liability, see section 6.1 of the Criminal Code. 18 44 Subsection 219G(6) 19 Repeal the subsection. 20 45 Section 219J 21 Repeal the section, substitute: 22 219J Identity cards 23 (1) The Secretary must issue an identity card to an authorised officer. 24 Form of identity card 25 (2) The identity card must: 26 (a) be in the form approved by the Secretary; and 27 (b) contain a recent photograph of the authorised officer. [Page Break] 2 (3) A person commits an offence if: 3 (a) the person has been issued with an identity card; and 4 (b) the person ceases to be an authorised officer; and 5 (c) the person does not, as soon as practicable after so ceasing, 6 return the identity card to the Secretary. 7 Penalty: 1 penalty unit. 8 (4) Subsection (3) is an offence of strict liability. 9 Note: For strict liability, see section 6.1 of the Criminal Code. 10 Defence: card lost or destroyed 11 (5) Subsection (3) does not apply if the identity card was lost or 12 destroyed. 13 Note: A defendant bears an evidential burden in relation to the matter in this 14 subsection: see subsection 13.3(3) of the Criminal Code. 15 Authorised officer must carry card 16 (6) An authorised officer must carry his or her identity card at all times 17 when exercising powers as an authorised officer. 18 46 After subsection 219K(1) 19 Insert: 20 Access to monitor compliance 21 (1A) An authorised officer may enter the premises of an approved child 22 care service, at any time during the service's hours of operation, for 23 the purposes of monitoring the service's compliance with a 24 condition for the continued approval of the service. 25 Note: The authorised officer could also inspect certain records while on the 26 premises (see paragraph (1)(a)). 27 Note: The following heading to subsection 219K(1) is inserted "Access to inspect records". 28 47 Subsections 219K(2) and (3) 29 Repeal the subsections, substitute: [Page Break] 2 (2) An authorised officer is not authorised to enter premises under 3 subsection (1) or (1A) unless the occupier of the premises, or 4 another person who apparently represents the occupier, has 5 consented to the entry and the officer has shown his or her identity 6 card to that occupier or person. 7 (3) An authorised officer must, before obtaining the consent of the 8 occupier or another person in accordance with subsection (2), 9 inform that occupier or person that he or she may refuse consent. 10 (3A) A consent has no effect unless the consent is voluntary. 11 (3B) A consent may be expressed to be limited to entry during a 12 particular period. If so, the consent has effect for that period unless 13 the consent is withdrawn before the end of that period. 14 (3C) A consent that is not limited as mentioned in subsection (3B) has 15 effect until the consent is withdrawn. 16 (3D) The authorised officer must leave the premises if the consent 17 ceases to have effect. 18 Note: The following heading to subsection 219K(4) is inserted "Services must cooperate with 19 authorised officers". 20 48 Subsection 219L(1) (penalty) 21 Repeal the penalty. 22 Note: The following heading to subsection 219L(1) is inserted "Obligation to produce records 23 referred to in subsection 219F(1)". 24 49 At the end of subsection 219L(1) 25 Add: 26 Note: This is a civil penalty provision. Part 8C provides for pecuniary 27 penalties for breaches of civil penalty provisions. 28 50 After subsection 219L(1) 29 Insert: 30 (1A) A person commits an offence if the person contravenes 31 subsection (1). 32 Penalty: 60 penalty units. [Page Break] 2 Note: For strict liability, see section 6.1 of the Criminal Code. 3 51 Subsection 219L(2) (penalty) 4 Repeal the penalty. 5 Note: The following heading to subsection 219L(2) is inserted "Obligation to produce records 6 referred to in subsection 219G(2)". 7 52 At the end of subsection 219L(2) 8 Add: 9 Note: This is a civil penalty provision. Part 8C provides for pecuniary 10 penalties for breaches of civil penalty provisions. 11 53 After subsection 219L(2) 12 Insert: 13 (2A) A person commits an offence if the person contravenes 14 subsection (2). 15 Penalty: 60 penalty units. 16 (2B) Subsection (2A) is an offence of strict liability. 17 Note: For strict liability, see section 6.1 of the Criminal Code. 18 54 Subsection 219L(3) 19 Omit "power to inspect the records", substitute "powers under 20 section 219K". 21 Note: The following heading to subsection 219L(3) is inserted "Obligation to provide 22 reasonable facilities and assistance". 23 55 Subsection 219L(3) (penalty) 24 Repeal the penalty. 25 56 At the end of subsection 219L(3) 26 Add: 27 Note: This is a civil penalty provision. Part 8C provides for pecuniary 28 penalties for breaches of civil penalty provisions. 29 57 After subsection 219L(3) 30 Insert: [Page Break] 2 subsection (3). 3 Penalty: 10 penalty units. 4 (3B) Subsection (3A) is an offence of strict liability. 5 Note: For strict liability, see section 6.1 of the Criminal Code. 6 58 Subsection 219L(3A) 7 Repeal the subsection. 8 59 Subsection 219M(1) (penalty) 9 Repeal the penalty. 10 60 At the end of subsection 219M(1) 11 Add: 12 Note: This is a civil penalty provision. Part 8C provides for pecuniary 13 penalties for breaches of civil penalty provisions. 14 61 At the end of section 219M 15 Add: 16 (3) A person commits an offence if the person contravenes 17 subsection (1). 18 Penalty for an offence against subsection (3): 60 penalty units. 19 62 After subsection 219N(5) 20 Insert: 21 (5A) An approved child care service contravenes this subsection if: 22 (a) the service is required to give a report under subsection (1) or 23 (2); and 24 (b) the service does not give the report in accordance with this 25 section. 26 Note: This is a civil penalty provision. Part 8C provides for pecuniary 27 penalties for breaches of civil penalty provisions. 28 63 At the end of subsection 219NA(4) 29 Add: [Page Break] 2 penalties for breaches of civil penalty provisions. 3 64 Section 219NB 4 Before "If", insert "(1)". 5 65 Section 219NB (penalty) 6 Repeal the penalty. 7 66 At the end of section 219NB 8 Add: 9 Note: This is a civil penalty provision. Part 8C provides for pecuniary 10 penalties for breaches of civil penalty provisions. 11 (2) An approved child care service commits an offence if the service 12 contravenes subsection (1). 13 Penalty: 60 penalty units. 14 67 Section 219P 15 Before "If", insert "(1)". 16 68 Section 219P (penalty) 17 Repeal the penalty. 18 69 At the end of section 219P 19 Add: 20 Note: This is a civil penalty provision. Part 8C provides for pecuniary 21 penalties for breaches of civil penalty provisions. 22 (2) A person commits an offence if the person contravenes 23 subsection (1). 24 Penalty: 60 penalty units. 25 70 Subsection 219QB(1) (penalty) 26 Repeal the penalty. 27 71 At the end of subsection 219QB(1) 28 Add: [Page Break] 2 penalties for breaches of civil penalty provisions. 3 72 After subsection 219QB(1) 4 Insert: 5 (1A) An approved child care service commits an offence if the service 6 contravenes subsection (1). 7 Penalty: 60 penalty units. 8 73 Section 219TSA 9 Repeal the section. 10 74 Subsection 219TSB(1) 11 Omit "(1)". 12 75 At the end of subsection 219TSB(1) 13 Add: 14 Note: This is a civil penalty provision. This Part provides for pecuniary 15 penalties for breaches of civil penalty provisions. 16 76 Subsection 219TSB(2) 17 Repeal the subsection. 18 77 At the end of subsection 219TSC(1) 19 Add: 20 Note: These proceedings before the court do not limit, nor are they affected 21 by, other compliance measures in this Act (for example, sanctions 22 under section 200). 23 78 At the end of subsection 219TSC(3) 24 Add: 25 ; and (e) the likely impact of the penalty on: 26 (i) the person; and 27 (ii) if the person is an approved child care service--the 28 continued operation of the service. 29 79 Section 219TSD 30 Repeal the section, substitute: [Page Break] 2 General rule 3 (1) The pecuniary penalty payable by a person, in respect of the 4 person's contravention of a civil penalty provision, must not 5 exceed: 6 (a) if the person is not a body corporate--200 penalty units; or 7 (b) if the person is a body corporate--400 penalty units. 8 Exception for certain civil penalty provisions 9 (2) Subsection (1) does not apply to subsection 219EA(2) or 219L(3). 10 The pecuniary penalty payable by a person, in respect of the 11 person's contravention of either of these civil penalty provisions, 12 must not exceed: 13 (a) if the person is not a body corporate--30 penalty units; or 14 (b) if the person is a body corporate--60 penalty units. 15 80 After section 219TSG 16 Insert: 17 219TSGA Conduct contravening more than one civil penalty 18 provision 19 (1) If conduct constitutes a contravention of 2 or more civil penalty 20 provisions, proceedings may be instituted under this Act against a 21 person in relation to the contravention of any one or more of those 22 provisions. 23 (2) However, the person is not liable to more than one pecuniary 24 penalty under this Act in respect of the same conduct. 25 Note: This subsection does not prevent other compliance measures under 26 this Act (for example, sanctions under section 200) from being 27 imposed in respect of the same conduct. 28 219TSGB Civil proceedings after criminal proceedings 29 Neither the Federal Court of Australia nor the Federal Magistrates 30 Court may make a civil penalty order against a person for a 31 contravention of a civil penalty provision if the person has been [Page Break] 2 the same as the conduct constituting the contravention. 3 219TSGC Criminal proceedings during civil proceedings 4 (1) Proceedings for a civil penalty order against a person for a 5 contravention of a civil penalty provision are stayed if: 6 (a) criminal proceedings are started or have already been started 7 against the person for an offence; and 8 (b) the offence is constituted by conduct that is the same, or 9 substantially the same, as the conduct alleged to constitute 10 the contravention. 11 (2) The proceedings for the order (the civil proceedings) may be 12 resumed if the person is not convicted of the offence. Otherwise: 13 (a) the civil proceedings are dismissed; and 14 (b) costs must not be awarded in relation to the civil proceedings. 15 219TSGD Criminal proceedings after civil proceedings 16 Criminal proceedings may be started against a person for conduct 17 that is substantially the same as conduct constituting a 18 contravention of a civil penalty provision regardless of whether a 19 civil penalty order has been made against the person. 20 219TSGE Evidence given in proceedings for penalty not admissible 21 in criminal proceedings 22 Evidence of information given or evidence of production of 23 documents by an individual is not admissible in criminal 24 proceedings against the individual if: 25 (a) the individual previously gave the evidence or produced the 26 documents in proceedings for a civil penalty order against the 27 individual for a contravention of a civil penalty provision 28 (whether or not the order was made); and 29 (b) the conduct alleged to constitute the offence is the same, or 30 substantially the same, as the conduct alleged to constitute 31 the contravention. 32 However, this does not apply to criminal proceedings in respect of 33 the falsity of the evidence given by the individual in the 34 proceedings for the civil penalty order. [Page Break] 2 penalty orders 3 (1) A person commits an offence if: 4 (a) the Minister requests, in writing, the person to give all 5 reasonable assistance in connection with an application for a 6 civil penalty order; and 7 (b) the person fails to comply with the request. 8 Penalty: 10 penalty units. 9 Note: This section does not abrogate or affect the law relating to legal 10 professional privilege, or any other immunity, privilege or restriction 11 that applies to the disclosure of information, document or other things. 12 (2) A request under subsection (1) is not a legislative instrument. 13 (3) The Minister can request a person to assist under subsection (1) if, 14 and only if: 15 (a) it appears to the Minister that the person is unlikely to have: 16 (i) contravened the civil penalty provision to which the 17 application relates; or 18 (ii) committed an offence constituted by the same, or 19 substantially the same, conduct as the conduct to which 20 the application relates; and 21 (b) the Minister suspects or believes that the person can give 22 information relevant to the application. 23 (4) The Minister cannot request a person to assist under subsection (1) 24 if the person is or has been a lawyer for the person suspected of 25 contravening the civil penalty provision to which the application 26 relates. 27 (5) The Federal Court of Australia or the Federal Magistrates Court 28 may order a person to comply with a request under subsection (1) 29 in a specified way. Only the Minister may apply to the court for an 30 order under this subsection. 31 (6) For the purposes of this section, it does not matter whether the 32 application for the civil penalty order has actually been made. 33 81 Section 219TSH (definition of penalty unit) 34 Repeal the definition. [Page Break] 2 Repeal the table, substitute: 3 Number of penalty units Item In this case ... the number of penalty units is ... 1 The notice relates to a single alleged 30. contravention of a civil penalty provision (other than subsection 219EA(2), 219L(3) or 219M(1)) 2 The notice relates to more than 1 the number obtained by multiplying alleged contravention of a civil 30 by: penalty provision (other than (a) if the number of alleged subsection 219EA(2), 219L(3) or contraventions is less than 8-- 219M(1)) that number; or (b) otherwise--8. 3 The notice relates to a single alleged 4. contravention of subsection 219EA(2) or 219L(3) 4 The notice relates to more than 1 the number obtained by multiplying alleged contravention of subsection 4 by: 219EA(2) or 219L(3) (a) if the number of alleged contraventions is less than 8-- that number; or (b) otherwise--8. 5 The notice relates to a single alleged 80. contravention of subsection 219M(1) 6 The notice relates to more than 1 the number obtained by multiplying alleged contravention of subsection 80 by: 219M(1) (a) if the number of alleged contraventions is less than 8-- that number; or (b) otherwise--8. 4 83 Subsection 219TSK(2) (table) 5 Repeal the table, substitute: 6 [Page Break] Item In this case ... the number of penalty units is ... 1 The notice relates to a single alleged 15. contravention of a civil penalty provision (other than subsection 219EA(2), 219L(3) or 219M(1)) 2 The notice relates to more than 1 the number obtained by multiplying alleged contravention of a civil 15 by: penalty provision (other than (a) if the number of alleged subsection 219EA(2), 219L(3) or contraventions is less than 8-- 219M(1)) that number; or (b) otherwise--8. 3 The notice relates to a single alleged 2. contravention of subsection 219EA(2) or 219L(3) 4 The notice relates to more than 1 the number obtained by multiplying alleged contravention of subsection 2 by: 219EA(2) or 219L(3) (a) if the number of alleged contraventions is less than 8-- that number; or (b) otherwise--8. 5 The notice relates to a single alleged 40. contravention of subsection 219M(1) 6 The notice relates to more than 1 the number obtained by multiplying alleged contravention of subsection 40 by: 219M(1) (a) if the number of alleged contraventions is less than 8-- that number; or (b) otherwise--8. 1 84 At the end of section 219TSN 2 Add: 3 Note: This Division also does not limit, nor is it affected by, other 4 compliance measures in this Act (for example, sanctions under 5 section 200). 6 85 After section 220 7 Insert: [Page Break] 2 (1) A person commits an offence if: 3 (a) the Minister requests, in writing, the person to give all 4 reasonable assistance in connection with criminal 5 proceedings for an offence against this Act; and 6 (b) the person fails to comply with the request. 7 Penalty: 10 penalty units. 8 Note: This section does not abrogate or affect the law relating to legal 9 professional privilege, or any other immunity, privilege or restriction 10 that applies to the disclosure of information, document or other things. 11 (2) A request under subsection (1) is not a legislative instrument. 12 (3) The Minister can request a person to assist under subsection (1) if, 13 and only if: 14 (a) it appears to the Minister that the person is unlikely: 15 (i) to be a defendant in the proceedings; or 16 (ii) to have contravened a civil penalty provision constituted 17 by the same, or substantially the same, conduct as the 18 conduct to which the proceedings relates; and 19 (b) the Minister suspects or believes that the person can give 20 information relevant to the proceedings. 21 (4) The Minister cannot request a person to assist under subsection (1) 22 if the person is or has been a lawyer for a defendant or likely 23 defendant in the proceedings. 24 (5) A court may order a person to comply with a request under 25 subsection (1) in a specified way. Only the Minister may apply to 26 the court for an order under this subsection. 27 (6) For the purposes of this section, it does not matter whether criminal 28 proceedings for the offence have actually begun. 29 (7) In this section: 30 offence against this Act includes an offence against Chapter 7 of 31 the Criminal Code that relates to this Act. [Page Break] 2 Part 2--Application 3 86 Application of amendments--general 4 (1) Subject to item 87, the amendments made by this Schedule apply in 5 relation to conduct happening wholly after the commencement of this 6 Schedule. 7 (2) In this item: 8 conduct means an act, an omission to perform an act or a state of 9 affairs. 10 87 Application of amendments about keeping records 11 (1) This item applies if: 12 (a) immediately before the commencement of this Schedule, 13 subsection 219F(2) of the A New Tax System (Family 14 Assistance) (Administration) Act 1999 required an approved 15 child care service to keep records for a period; and 16 (b) but for the repeal of that subsection by this Schedule, that 17 period would have ended at a time (the retention time) after 18 that commencement. 19 Note: Different records will have different retention times depending on when the period for 20 keeping them started (see subsections 219F(1) and (2) of the A New Tax System (Family 21 Assistance) (Administration) Act 1999 as in force immediately before the 22 commencement of this Schedule). 23 Application of civil penalty provision 24 (2) Subsection 219F(2) of the A New Tax System (Family Assistance) 25 (Administration) Act 1999 (as amended by this Schedule) applies in 26 relation to the service and those records as if the period mentioned in 27 paragraph (a) of that subsection were the period: 28 (a) starting at commencement; and 29 (b) ending at the retention time. 30 Application of offence provision 31 (3) Subsection 219F(2A) of the A New Tax System (Family Assistance) 32 (Administration) Act 1999 (as amended by this Schedule) applies in [Page Break] 2 paragraph (a) of that subsection were the period: 3 (a) starting at commencement; and 4 (b) ending at the retention time. [Page Break] 2 Schedule 5--Other measures 3 Part 1--Amendments 4 A New Tax System (Family Assistance) Act 1999 5 1 Subsection 57F(2) 6 Repeal the subsection, substitute: 7 (2) If: 8 (a) a limit mentioned in paragraph (1)(c) does not apply under a 9 determination in force under section 50H of the Family 10 Assistance Administration Act for the individual in the week; 11 but 12 (b) the circumstances in which such a limit applies were 13 applicable to the individual in that week; 14 then that limit is taken, for the purposes of that paragraph, to be the 15 weekly limit of hours applicable to the individual in the week. 16 Note: If the only limit applicable to the individual in the week was the limit 17 of 24 hours under subsection 53(3), then the condition in 18 paragraph (1)(c) would not be satisfied. 19 2 Paragraph 73(1)(a) 20 Omit "by the service". 21 3 Section 84A 22 After "or 65EB", insert ", or subsection 65EC(1),". 23 4 Subsection 84B(3) 24 Repeal the subsection, substitute: 25 Disregard amounts passed on to reduce fees 26 (3) For the purposes of this section, disregard any amount passed on to 27 the individual under section 219B of the Family Assistance 28 Administration Act. 29 5 Subclause 3(1) of Schedule 4 (table item 22) 30 Repeal the item, substitute: [Page Break] December quarter before reference quarter (but not earlier than December quarter 2007) 1 A New Tax System (Family Assistance) (Administration) Act 2 1999 3 6 Subsection 50(4) 4 Omit "The service uses these determinations as a basis for reducing the 5 claimant's fees for sessions of care provided", substitute "The Secretary 6 takes these determinations into account when calculating the rate at 7 which, and the amount in which, fee reduction is applicable in respect 8 of the care provided to the child". 9 7 After section 64D 10 Insert: 11 64DA When variations must not be made 12 The Secretary must not vary a determination of a weekly limit of 13 hours under this Subdivision if: 14 (a) the application for variation was not made until after the end 15 of the income year following the one in which the relevant 16 circumstance listed in section 54, 55 or 56 of the Family 17 Assistance Act first applies; and 18 (b) but for this section: 19 (i) the effect of making the variation would be to increase 20 the weekly limit of hours under the determination; and 21 (ii) making the variation would have that effect for a period 22 that ended before the start of the income year that 23 precedes the one in which the application was made. 24 8 Subparagraphs 64E(1)(c)(i) and (ii) 25 Repeal the subparagraphs, substitute: [Page Break] 2 section 64EA); and 3 (ii) if the variation is to have effect for a period of one or 4 more weeks--the period of one or more weeks that the 5 variation is to have the effect; and 6 9 Subparagraphs 64E(1)(c)(iii) and (iv) 7 Omit ", or had," (wherever occurring). 8 10 After section 64E 9 Insert: 10 64EA When variations take effect 11 (1) If a determination of a weekly limit of hours is varied by the 12 Secretary under this Subdivision, the variation has effect from the 13 start of the week in which the circumstance: 14 (a) listed in section 54, 55 or 56 of the Family Assistance Act; 15 and 16 (b) in relation to which the variation is made; 17 first applies. 18 (2) However, if: 19 (a) the variation was made on application; and 20 (b) the application was not made until after the end of the income 21 year following the one in which the circumstance first 22 applies; and 23 (c) the effect of the variation is to increase the weekly limit of 24 hours under the determination; 25 then the variation has effect only from the start of the income year 26 that precedes the one in which the application was made. 27 11 After paragraph 66(1)(e) 28 Insert: 29 (ea) child care tax rebate; 30 12 After paragraph 108(2)(f) 31 Insert: 32 (fa) a decision under section 201B to publicise information about: [Page Break] 2 paragraphs 200(1)(a) to (h); or 3 (ii) a suspension under subsection 201A(1); or 4 13 At the end of subsection 109A(1) 5 Add: 6 Note: If an application is made for review of a decision relating to a person's 7 child care benefit entitlement for an income year under this section 8 and the review affects the person's entitlement to child care tax rebate 9 for the year, the person's entitlement to that rebate is automatically 10 reviewed: see Division 5. 11 14 At the end of subsection 111(1) 12 Add: 13 Note: If an application is made for review of a decision relating to a person's 14 child care benefit entitlement for an income year under this section 15 and the review affects the person's entitlement to child care tax rebate 16 for the year, the person's entitlement to that rebate is automatically 17 reviewed: see Division 5. 18 15 At the end of subsection 142(1) 19 Add: 20 Note: If an application is made for review of a decision relating to a person's 21 child care benefit entitlement for an income year under this section 22 and the review affects the person's entitlement to child care tax rebate 23 for the year, the person's entitlement to that rebate is automatically 24 reviewed: see Division 5. 25 16 At the end of Part 5 26 Add: 27 Division 5--Automatic review of child care tax rebate 28 decisions 29 152A Automatic review of child care tax rebate decisions 30 (1) This section applies if: 31 (a) an application (the original application) has been made 32 under section 109A, 111 or 142 for review of a decision 33 relating to a person's child care benefit entitlement in respect 34 of one or more sessions of care provided by an approved 35 child care service to a child during an income year; and [Page Break] 2 the person and the child for the income year; and 3 (c) the result of the review affects the person's child care benefit 4 entitlement in respect of the session or sessions of care. 5 (2) This Act has effect as if the original application included an 6 application for review of any determination of entitlement for child 7 care tax rebate for the person in respect of the child for the income 8 year. 9 17 Paragraph 195(1)(d) 10 Omit "a determination under section 206 is in force", substitute "the 11 service is covered by a determination in force under section 206". 12 18 Section 197 13 Omit "a determination under section 206 is in force", substitute "the 14 service is covered by a determination in force under section 206". 15 19 Paragraph 200(1)(c) 16 After "of", insert "any". 17 20 After section 201A 18 Insert: 19 201B Publicising sanctions or suspensions 20 (1) If the Secretary: 21 (a) does one or more of the things mentioned in paragraphs 22 200(1)(a) to (h); or 23 (b) suspends the approval of a service under subsection 201A(1); 24 the Secretary may publicise this in any way the Secretary thinks 25 appropriate. 26 (2) Without limiting subsection (1), the Secretary may publicise 27 information that includes the following: 28 (a) the name and address of the service; 29 (b) the name of the operator of the service; 30 (c) if the information relates to the doing of one or more of the 31 things mentioned in paragraphs 200(1)(a) to (h): 32 (i) the day when each thing done starts to have effect; and [Page Break] 2 (iii) each condition for the continued approval of the service 3 that the service has not complied, or is not complying, 4 with; and 5 (iv) the day (if any) when each thing done ceases to have 6 effect; 7 (d) if the information relates to a suspension under subsection 8 201A(1): 9 (i) the day when the suspension starts to have effect; and 10 (ii) the grounds for the suspension; and 11 (iii) the day (if any) when the suspension ceases to have 12 effect. 13 21 At the end of section 206 14 Add: 15 Note: Guidelines under this section may refer to one or more classes of 16 approved child care services (see subsection 13(3) of the Legislative 17 Instruments Act 2003). 18 22 Subsection 207(1) 19 Repeal the subsection, substitute: 20 Initial allocation of child care places 21 (1) The Secretary must allocate child care places to an approved child 22 care service covered by a determination in force under section 206. 23 The Secretary must do so in accordance with the determination. 24 23 Section 219E 25 Repeal the section, substitute: 26 219E Obligation to provide statements 27 (1) If: 28 (a) a determination is in force under section 50F that an 29 individual is conditionally eligible for child care benefit by 30 fee reduction in respect of a child; and 31 (b) a session or sessions of care are provided by an approved 32 child care service to the child during a period (the statement 33 period) described in subsection (4); and [Page Break] 2 section 219B for the session or sessions; 3 the service must, within 4 weeks after the end of the statement 4 period for the session or sessions, give to the individual or some 5 other person applicable under rules made under subsection (6) a 6 statement setting out the matters specified in subsection (5) in 7 relation to the session or sessions. 8 Note: This is a civil penalty provision. Part 8C provides for pecuniary 9 penalties for breaches of civil penalty provisions. 10 (2) An approved child care service commits an offence if: 11 (a) a determination is in force under section 50F that an 12 individual is conditionally eligible for child care benefit by 13 fee reduction in respect of a child; and 14 (b) a session or sessions of care are provided by the service to 15 the child during a period (the statement period) described in 16 subsection (4); and 17 (c) the service is required to pass on an amount under 18 section 219B for the session or sessions; and 19 (d) the service does not, within 4 weeks after the end of the 20 statement period for the session or sessions, give to the 21 individual or some other person applicable under rules made 22 under subsection (6) a statement setting out the matters 23 specified in subsection (5) in relation to the session or 24 sessions. 25 Penalty: 60 penalty units. 26 (3) Subsection (2) is an offence of strict liability. 27 Note: For strict liability, see section 6.1 of the Criminal Code. 28 (4) The statement periods in relation to the service, the individual and 29 the child are as follows: 30 (a) the first statement period is the period of 4 weeks starting at 31 the latest of: 32 (i) the service's application day applicable under item 91 of 33 Schedule 1 to the Family Assistance Legislation 34 Amendment (Child Care Management System and Other 35 Measures) Act 2007; and 36 (ii) 1 January 2009; and [Page Break] 2 into force; 3 or, if that day is not a Monday, the period of 4 weeks starting 4 on the first Monday after that day; and 5 (b) the later statement periods are each subsequent period of 4 6 weeks during which a session or sessions of care are 7 provided by the service to the child. 8 Note: The rules may specify different statement periods for particular 9 approved child care services or classes of approved child care services 10 (see subsection (6)). 11 (5) The matters required to be set out in a statement for a statement 12 period are: 13 (a) the start and end of the statement period; and 14 (b) the amount that would have been the fees payable for the 15 session or sessions of care provided by the service to the 16 child during the statement period if no amount had been 17 passed on under section 219B for the session or sessions; and 18 (c) the amount of fee reductions required to be passed on under 19 section 219B for the session or sessions; and 20 (d) any other information the Secretary specifies in the rules (if 21 any) made under subsection (6). 22 Note: The amount of fee reductions required to be set out in the statement 23 may be a nil amount (see section 4A). 24 (6) The Secretary may, by legislative instrument, make rules dealing 25 with any of the following matters: 26 (a) how statements should be given; 27 (b) to whom the statements should be given; 28 (c) for particular approved child care services or classes of 29 approved child care services--different statement periods; 30 (d) other information that must be given in the statements. 31 24 Subsection 221(4) 32 After "officer", insert ", except an SES employee or acting SES 33 employee,". 34 25 Subsections 224A(1) and (2) 35 After "Part 8", insert "or 8C". 36 Note: The heading to section 224A is altered by adding at the end "or 8C". [Page Break] 2 Add: 3 (4) For the purposes of this section, a notice of a decision of an officer 4 under Part 8C is: 5 (a) an infringement notice under section 219TSI; or 6 (b) a notice of suspension under section 219TSQ. [Page Break] 2 Part 2--Application 3 27 Application--amendments about CCMS 4 The amendments made by items 2, 4 and 6 apply in relation to a session 5 or sessions of care provided by an approved child care service to a child 6 during a week falling wholly after the service's application day (within 7 the meaning of item 91 of Schedule 1 to the Family Assistance 8 Legislation Amendment (Child Care Management System and Other 9 Measures) Act 2007). 10 28 Application--amendment about further CCTR 11 determinations 12 The amendment made by item 3 applies in relation to care provided by 13 an approved child care service to a child on or after 1 July 2006. 14 29 Application--amendments about varying determinations 15 of a weekly limit of hours 16 The amendments made by items 7 to 10 apply in relation to applications 17 for variations if the applications are made after the commencement of 18 those items. 19 30 Application--amendments about publicising sanctions or 20 suspensions 21 The amendments made by items 12 and 20 apply in relation to: 22 (a) a thing done under subsection 200(1) of the A New Tax 23 System (Family Assistance) (Administration) Act 1999 after 24 the commencement of this item (whether or not the thing is 25 done in relation to non-compliance happening before that 26 commencement); and 27 (b) a decision to suspend under subsection 201A(1) of that Act 28 made after that commencement (whether or not the grounds 29 for the suspension happen before that commencement). 30 31 Application--amendments about CCTR review 31 The amendments made by items 13 to 16 apply to decisions made after 32 the commencement of those items.