Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act, unless the contrary intention appears:
"AAT" means the Administrative Appeals Tribunal.
"AAT Act" means the Administrative Appeals Tribunal Act 1975 .
"advance assessment day" , in relation to a family tax benefit advance, has the meaning given by subsection 35A(3) and paragraph 35B(3)(b).
(a) the Department; or
(b) the Human Services Department.
"amount of the entitlement" , in respect of child care benefit and a person, means:
(a) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by fee reduction in respect of an income year--the amount referred to in section 51B; and
(b) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service in an income year--the amount referred to in section 52E; and
(c) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit for a past period for care provided by a registered carer--the amount referred to in section 52F; and
(d) in the case of an individual in respect of whom a determination has been made that the individual is entitled to be paid child care benefit by single payment/in substitution because of the death of another individual--the amount referred to in section 53D; and
(e) in the case of an approved child care service in respect of which a determination has been made that the service is entitled to be paid child care benefit by fee reduction for care provided by the service to a child at risk in respect of a financial year--the amount referred to in section 54B.
"approved centre based long day care service" means a centre based long day care service in respect of which an approval as a centre based long day care service is in force under Division 1 of Part 8.
"approved child care service" means:
(a) an approved centre based long day care service; or
(b) an approved family day care service; or
(ba) an approved in-home care service; or
(c) an approved occasional care service; or
(d) an approved outside school hours care service.
"approved family day care service" means a family day care service in respect of which an approval as a family day care service is in force under Division 1 of Part 8.
"approved in-home care service" means an in-home care service in respect of which an approval as an in-home care service is in force under Division 1 of Part 8.
"approved occasional care service" means an occasional care service in respect of which an approval as an occasional care service is in force under Division 1 of Part 8.
"approved outside school hours care service" means an outside school hours care service in respect of which an approval as an outside school hours care service is in force under Division 1 of Part 8.
"audit team" , in relation to an audit of an operator of an approved child care service, means the expert engaged to carry out the audit of the operator and any person (other than an authorised officer) assisting the expert.
"Bank" includes, but is not limited to, a body corporate that is an ADI (authorised deposit-taking institution) for the purposes of the meaning of the Banking Act 1959 .
"care percentage decision" means a decision to the extent that the decision involves (wholly or partly):
(a) a determination of an individual's percentage of care for a child that was made, under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act, in relation to a claim for payment of family tax benefit; or
(b) a determination relating to an individual that has effect, under section 35T of that Act, as if it were a determination made under such a provision.
CCB % , in respect of an individual, means:
(a) the CCB % determined (including as a result of a variation) in respect of the individual under Division 4 of Part 3; or
(b) the CCB % otherwise applicable to the individual under Division 4 of Part 3; or
(c) if neither paragraph (a) nor (b) applies to the individual--the CCB % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.
"ceases" to be enrolled, in relation to a child to whom an approved child care service provides care, has the meaning given by section 219AD.
"centrelink program" has the same meaning as in the Human Services (Centrelink) Act 1997 .
"Chief Executive Centrelink" has the same meaning as in the Human Services (Centrelink) Act 1997 .
"Chief Executive Medicare" has the same meaning as in the Human Services (Medicare) Act 1973 .
"child care service payment" means:
(a) a payment under section 219Q or subsection 219QA(2) in respect of fee reduction; or
(aa) a payment under section 219QC or subsection 219QD(2) in respect of child care rebate; or
(b) an enrolment advance under section 219RA; or
(c) a payment under:
(i) subitem 97(5) of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 ; or
(ii) subitem 97A(5) of that Schedule (as modified by the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Regulations 2009 ); or
(d) the payment known as Jobs Education and Training (JET) Child Care fee assistance that is paid by the Commonwealth; or
(e) a payment specified in an instrument under subsection (4A).
"civil penalty order" has the meaning given by section 219TSC.
"civil penalty provision" means any of the following:
(a) subsection 204(1);
(b) subsection 219AC(1A) or (1B);
(c) subsection 219AG(1A);
(d) subsection 219B(2);
(e) subsection 219BB(1);
(f) subsection 219BC(1);
(g) subsection 219BD(1);
(h) subsection 219E(1) or (7);
(ha) subsection 219EA(2);
(hb) subsection 219EB(1) or (5);
(j) subsection 219F(1) or (2);
(k) subsection 219G(1), (3) or (4);
(ka) subsection 219GA(6);
(l) subsection 219L(1), (2) or (3);
(la) subsection 219LA(2) or (5);
(m) subsection 219M(1) or (4);
(n) subsection 219N(5A);
(o) subsection 219NA(4);
(p) subsection 219NB(1);
(q) subsection 219P(1);
(r) subsection 219QB(1);
(sa) subsection 219QE(1);
(s) section 219TSB;
(t) a provision (if any) of the regulations that is declared to be a civil penalty provision in accordance with paragraph 235(1A)(b).
"decision" has the same meaning as in the Administrative Appeals Tribunal Act 1975 .
"early claim day" , in relation to:
(a) a claim for payment of family tax benefit by instalment; or
(b) a claim for payment of baby bonus in normal circumstances; or
(c) a claim for payment of maternity immunisation allowance in normal circumstances;
means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day.
"eligibility rules" means rules made under subsection 205(1).
"enrolled" in relation to a child to whom an approved child care service provides care, has the meaning given by subsections 219A(2) and 219AA(2).
"entitled to be paid family tax benefit by instalment" : a person is so entitled at a particular time if a determination under section 16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time.
"executive officer" , in relation to an operator of an approved centre based long day care service, means a person, by whatever name called and whether or not a director of the operator, who is concerned in, or takes part in, the management of the operator.
"Family Assistance Act" means the A New Tax System (Family Assistance) Act 1999 .
"Family Assistance Administration Act" means the A New Tax System (Family Assistance) (Administration) Act 1999 .
"family assistance law" means any one or more of the following:
(a) this Act;
(b) the Family Assistance Act;
(c) any instrument (including regulations) made under this Act or the Family Assistance Act;
(d) Schedules 5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000 .
"family tax benefit advance" means the advance mentioned in Division 2 of Part 3.
"financial institution" means a corporation that is an ADI for the purposes of the Banking Act 1959 .
"FTB advance debt" has the meaning given by section 71A.
"head" of an agency means:
(a) in the case of the Department--the Secretary; or
(b) in the case of the Human Services Department--the Secretary of the Human Services Department.
"Human Services Department" means the Department administered by the Human Services Minister.
"Human Services Minister" means the Minister administering the Human Services (Centrelink) Act 1997 .
"income tax refund" means an amount payable to a person:
(a) in respect of an overpayment of income tax imposed by the Income Tax Act 1986 ; or
(b) in respect of an overpayment of Medicare levy payable in accordance with Part VIIB of the Income Tax Assessment Act 1936 ; or
(c) in respect of an overpayment of an amount payable by the person by an assessment made under Part IV of the Income Tax Assessment Act 1936 because of:
(i) subsection 106U(1) of the Higher Education Funding Act 1988 ; or
(ii) section 154-60 of the Higher Education Support Act 2003 ; or
(iii) section 12ZN of the Student Assistance Act 1973 ; or
(d) as a refund of a tax offset that is subject to the refundable tax offset rules (see Division 67 of the Income Tax Assessment Act).
"income tax return" has the same meaning as in the Income Tax Assessment Act 1997 .
(a) for an individual in relation to family tax benefit--means the amount stated for the individual in a notice under subsection 20B(2); and
(b) for an individual in relation to child care benefit--means the amount stated for the individual in a notice under subsection 55AB(2).
(a) for an individual in relation to family tax benefit--means the amount stated for the individual in a notice under subsection 20A(2); and
(b) for an individual in relation to child care benefit--means the amount stated for the individual in a notice under subsection 55AA(2).
"instalment amount , in relation to family tax benefit, " has the meaning given by subsection 23(2).
"instalment period" , in relation to family tax benefit, has the meaning given by subsections 23(2) and (3).
"large long day care centre operator" , in relation to a financial year, means:
(a) a person who operates, or proposes to operate, 25 or more approved centre based long day care services at any time during the financial year; or
(b) 2 or more persons who, between them, operate, or propose to operate, 25 or more approved centre based long day care services during the financial year, so long as any of the following apply:
(i) one person has, at any time during the financial year, 25% or more of their executive officers in common with another person;
(ii) one person owns, at any time during the financial year, 15% or more of another person;
(iii) one person is entitled to receive, at any time during the financial year, 15% or more of the dividends paid by another person.
Note: See also subsection (4B).
"maximum amount" , in relation to a family tax benefit advance, has the meaning given by section 35D.
"medicare program" has the same meaning as in the Human Services (Medicare) Act 1973 .
"minimum amount" , in relation to a family tax benefit advance that is paid to an individual, means:
(a) 3.75% of the FTB child rate for one FTB child who is under 13 years of age worked out under clause 7 of Schedule 1 to the Family Assistance Act (disregarding clauses 8 to 11 of that Schedule); or
(b) if a determination under section 28 of that Act that the individual is eligible for a percentage (the section 28 percentage ) of the family tax benefit for FTB children of the individual is in force--the section 28 percentage of the paragraph (a) amount; or
(c) if the amount that would be the minimum amount under paragraph (a) or (b) is not a number of whole cents--the amount rounded down to the nearest cent.
"officer" means an officer of an agency and includes:
(a) the head of the agency; and
(aa) if the agency is the Human Services Department:
(i) the Chief Executive Centrelink; and
(ii) the Chief Executive Medicare; and
(b) an employee of the agency; and
(c) any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency.
"parental leave pay" has the same meaning as in the Paid Parental Leave Act 2010 .
"penalty unit" has the meaning given by section 4AA of the Crimes Act 1914 .
"personal information" has the same meaning as in the Privacy Act 1988 .
"primary tax" means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953 ), including any such amount that is not yet payable.
"Principal Member" means the Principal Member of the Social Security Appeals Tribunal.
"protected information" means:
(a) information about a person that:
(i) was obtained by an officer under the family assistance law; and
(ii) is or was held in the records of the Department or the Human Services Department; or
(aa) information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1 July 2011); or
(b) information about a person that:
(i) was obtained by an officer under the family assistance law; and
(ii) was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1 July 2011); or
(ba) information about a person obtained by an officer under the family assistance law that was held in the records of the Health Insurance Commission; or
(c) information to the effect that there is no information about a person held in the records of an agency.
"registered carer" means an individual approved as a registered carer under Division 2 of Part 8.
"reporting period" , in respect of an approved child care service, means:
(a) if paragraph (b) does not apply--a quarter beginning on any 1 January, 1 April, 1 July or 1 October; or
(b) if the service is covered by a determination made under subsection (5)--the period specified in the determination.
schooling % , in respect of an individual, means the schooling % calculated in respect of the individual under subclause 2(2) of Schedule 2 to the Family Assistance Act.
"Secretary" means the Secretary of the Department.
"social security law" has the same meaning as in the Social Security Act 1991 .
"SSAT" means the Social Security Appeals Tribunal.
taxable income % , in respect of an individual, means the taxable income % calculated in respect of the individual under Part 4 of Schedule 2 to the Family Assistance Act.
"tax file number" has the same meaning as in Part VA of the Income Tax Assessment Act 1936 .
TFN claim person :
(a) in relation to a claim for family tax benefit under Subdivision A of Division 1 of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of family tax benefit by instalment--the claimant's partner (if any) at the time of the claim; and
(iii) if the claim is for payment of family tax benefit for a past period--any partner of the claimant during the past period; or
(b) in relation to a claim by a claimant who is an individual for child care benefit under Subdivision A of Division 4 of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of child care benefit by fee reduction--the claimant's partner (if any) at the time of the claim; and
(iii) if the claim is for payment of child care benefit for a past period for care provided by an approved child care service--any partner of the claimant during the past period ; or
(c) in relation to a claim for baby bonus or maternity immunisation allowance in normal circumstances under Division 3 of Part 3, means:
(i) the claimant; and
(ii) the claimant's partner (if any) at the time of the claim; or
(d) in relation to a claim for single income family supplement under Division 4E of Part 3, means:
(i) the claimant; and
(ii) if the claim is for payment of single income family supplement for a past period--any partner of the claimant during the past period.
TFN determination person means:
(a) in relation to family tax benefit and:
(i) a determination under which the claimant is entitled to be paid family tax benefit by instalment--the claimant or any partner of the claimant at any time since the determination was made; or
(ii) a determination under which the claimant is entitled to be paid family tax benefit for a past period--the claimant or any partner of the claimant during the past period; or
(b) in relation to child care benefit and:
(i) a determination under which the claimant who is an individual is conditionally eligible for child care benefit by fee reduction--the claimant or any partner of the claimant at any time since the determination was made; or
(ii) a determination under which the claimant who is an individual is entitled to be paid child care benefit for a past period for care provided by an approved child care service--the claimant or any partner of the claimant during the past period ; or
(c) in relation to single income family supplement and a determination under which the claimant is entitled to be paid single income family supplement for a past period--the claimant or any partner of the claimant during the past period.
"TFN substitution person" , in relation to a claim:
(a) by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section 33 of the Family Assistance Act; or
(b) by an individual for payment of child care benefit by single payment/in substitution because of the death of another individual for care provided by an approved child care service based on eligibility for an amount of child care benefit under section 46 of the Family Assistance Act; or
(c) by an individual for payment of baby bonus or maternity immunisation allowance in substitution because of the death of another individual; or
(d) by an individual for payment of single income family supplement by single payment/in substitution because of the death of another individual based on eligibility for an amount of single income family supplement under section 57GG of the Family Assistance Act;
means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed.
(2) Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act.
(4) A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied.
(4A) The Minister may, by legislative instrument, specify a payment for the purposes of paragraph (e) of the definition of child care service payment in subsection (1). The payment must be one made to child care services under a scheme or program (however described) administered by the Department.
(4B) For the purposes of the definition of large long day care centre operator , the Minister may, by legislative instrument, vary the number of approved centre based long day care services specified in paragraph (a) or (b) of the definition.
(5) For the purposes of paragraph (b) of the definition of reporting period , the Secretary may determine that a specified period that is not a quarter is the reporting period for:
(a) one approved child care service; or
(b) a class of approved child care services.
(6) If the Secretary makes a determination under subsection (5), the Secretary must give the service, or services concerned, notice of the reporting period determined in respect of the service.