Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE AND RELATED MEASURES) ACT 2000 - SCHEDULE 6

In this Schedule, unless the contrary intention appears:
"approved child care service "has the meaning given in subsection 3(1) of the Family Assistance Administration Act.
"childcare assistance "means fee reductions made in respect of care provided before:

(a)

1 July 2000; or

(b)

on or after 1 July 2000, as provided for in this Schedule;

in compliance with:

(c)

the fee relief guidelines; or

(d)

a Commonwealth program, administered by the Commonwealth Department of Family and Community Services or the Commonwealth Services Delivery Agency, that provided for fee reductions, generally known as "childcare assistance" or "fee relief".

childcare assistance agreement means an agreement, to which the Commonwealth is a party:

(a)

entered into under section 20 of the Child Care Act 1972 ; or

(b)

any other agreement, not being an agreement entered into under that Act;

that is made to provide grants to reimburse the costs of fee reductions.
"childcare assistance scheme "means the Commonwealth program under which childcare assistance is paid.
"child care rebate" means child care rebate payable under the Childcare Rebate Act 1993.
"data collection form" means a written request to an individual from the Secretary for information relating to matters associated with the establishment of a scheme for payment of child care benefit.
"family allowance" means family allowance payable under the Social Security Act 1991 .
"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 "has the same meaning as in subsection 3(1) of the Family Assistance Administration Act.
"fee relief guidelines "means the Childcare Assistance (Fee Relief) Guidelines made under section 12A of the Child Care Act 1972 as in force on 30 June 2000.
"Secretary", in relation to an act or thing done, or a decision or determination made, under particular legislation, means the Secretary of the Department administered by the Minister administering that legislation.

(1) If, before 1 July 2000:

(a)

a decision has been made in respect of an individual and a child with the effect that the individual is entitled to childcare assistance in respect of the child; and

(b)

the individual has returned a completed data collection form to the Secretary by the date specified in the form;

then:

(c)

section 42 of the Family Assistance Act as amended by this Act and in force on 1 July 2000, is treated as being in force when the completed data collection form was returned; and

(d)

the individual is taken to be conditionally eligible under that section, as so in force, at the time that the form was returned.

(2) If:

(a)

determinations of conditional eligibility, CCB %, a weekly limit of hours and schooling %, would, apart from this subitem, come into force on 1 July 2000 in respect of the individual and the child; and

(b)

the individual has not remained entitled to childcare assistance in respect of the child for the period commencing on the day the data collection form is returned to the Secretary and ending on 30 June 2000;

the determinations do not come into force on 1 July 2000.

Note: Determinations of conditional eligibility, a weekly limit of hours, CCB % and schooling % are made under sections 50F, 50H, 50J and 50K respectively of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.

(3) If:

(a)

a requirement has been imposed before 1 July 2000 under the childcare assistance scheme in respect of the child of the individual; and

(b)

the requirement is that the child comply with the immunisation requirement; and

(c)

the child does not meet the requirement by 1 July 2000; and

(d)

immediately before 1 July 2000, less than 63 days have elapsed since the requirement was imposed;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(e)

section 57E of the Family Assistance Administration Act as so amended, and paragraph 42(1)(c) of the Family Assistance Act as so amended, are treated as having been in force when the requirement was imposed; and

(f)

the requirement is taken to have been imposed, at the time when it was imposed, under section 57E of the Family Assistance Administration Act as so amended and as so in force; and

(g)

the requirement is taken to have been imposed, at the time when it was imposed, for the purposes of paragraph 42(1)(c) of the Family Assistance Act as so amended and as so in force.

(4) If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the childcare assistance scheme, then, on 1 July 2000, the child is taken to meet the immunisation requirements in section 6 of the Family Assistance Act, as amended by this Act and in force on that day.

(1) If:

(a)

an individual makes a claim for childcare rebate in respect of a child within the period commencing on 1 January 1998 and ending on 30 June 2000; and

(b)

immediately before 1 July 2000, the individual is receiving family allowance in respect of the child; and

(c)

the individual returns a completed data collection form to the Secretary by the date specified in the form;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(d)

paragraph 49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the completed data collection form is returned; and

(e)

the individual is taken to have made an effective claim under that paragraph, as so in force, at the time that the form was returned.

(2) If, immediately before 1 July 2000, the child is meeting the immunisation requirements set out in the Childcare Rebate Act 1993 , then, on I July 2000, the child is taken to meet the immunisation requirements in section 6 of the Family Assistance Act as amended by this Act and in force on that day.

If an individual makes a claim for child care benefit by fee reduction before 1 July 2000, then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(a)

paragraph 49B(a) of the Family Assistance Administration Act, as so amended is treated as being in force when the claim is made; and

(b)

the claim is taken to have been made, at the time that it was made, under that paragraph of that Act as so amended and in force.

(1) This item applies to an individual referred to in subitems 2(1) and 3(1).
(2) If:

(a)

the tax file number of an individual to which this item applies has been provided to the Secretary:

(i)

by the individual; or

(ii)

by the partner of the individual; or

(iii)

by the Commissioner of Taxation on the authority of the individual;

under:

(iv)

a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or

(v)

the childcare assistance scheme for a purpose related to a claim for, or entitlement to, childcare assistance; and

(b)

the individual returns to the Secretary a completed data collection form by the date specified in the form; and

(c)

in that form, the individual objects to the use of the tax file number previously provided to the Secretary;

a determination of CCB % under section 50J of the Family Assistance Administration Act as amended by this Act and that would come into force on 1 July 2000 in respect of the individual, is to be calculated under Schedule 2 to the Family Assistance Act using the minimum taxable income % as the taxable income %.

(1) If:

(a)

immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that a child is taken to be a dependent child; and

(b)

either:

(i)

under item 2, an individual is taken to be conditionally eligible for child care benefit by fee reduction in respect of the child; or

(ii)

under item 3, an individual is taken to have made an effective claim for child care benefit by fee reduction in respect of the child; or

(iii)

under item 4, an individual makes a claim for child care benefit by fee reduction in respect of the child;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(c)

the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and

(d)

the decision that the child is taken to be a dependent child is taken to have been a determination that the child is an FTB child of the individual made, at the time referred to in subitem (2), under subsection 42(2) of the Family Assistance Act as so amended and in force.

(2) The determination referred to in paragraph (1)(d) is taken to have been made on:

(a)

in the case of subparagraph (b)(i)—the day the individual is taken to be conditionally eligible immediately before the time the individual is taken to be so conditionally eligible; and

(b)

in the case of subparagraph (b)(ii)—the day the effective claim is taken to have been made; and

(c)

in the case of subparagraph (b)(iii)—the day the claim is made.

(1) If:

(a)

immediately before 1 July 2000, a decision is in force under the childcare assistance scheme that an individual is taken to be a resident for childcare assistance purposes with effect that the individual is a resident on 1 July 2000; and

(b)

either:

(i)

under item 2, the individual is taken to be conditionally eligible for child care benefit by fee reduction; or

(ii)

under item 3, the individual is taken to have made an effective claim for child care benefit by fee reduction; or

(iii)

under item 4, an individual makes a claim for child care benefit by fee reduction;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(c)

the Family Assistance Act as so amended is treated as having been in force when the decision under paragraph (a) was made; and

(d)

the decision that the individual is a resident is taken to have been a determination made, at the time referred to in subitem (2), under section 8 of the Family Assistance Act as so amended and in force.

(2) The determination is taken to have been made on:

(a)

in the case of subparagraph (b)(i)—the day the individual is taken to be conditionally eligible, immediately before the time the individual is taken to be so conditionally eligible; and

(b)

in the case of subparagraph (b)(ii)—the day the effective claim is taken to have been made; and

(c)

in the case of subparagraph (b)(iii)—the day the claim is made.

If:

(a)

the tax file number of an individual has been provided to the Secretary:

(i)

by the individual; or

(ii)

by the partner of the individual; or

(iii)

by the Commissioner of Taxation on the authority of the individual;

under:

(iv)

a provision of the Social Security Act 1991 for a purpose related to a claim for, or entitlement to, family allowance; or

(v)

the childcare assistance scheme; and

(b)

the individual returns to the Secretar y a completed data collection form by the date specified in the form; and

(c)

in that form, the individual does not object to the use of the tax file number previously so provided to the Secretary;

that tax file number is taken to have been provided for the purposes of section 50B of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000.

(1) If:

(a)

an individual has been requested, before 1 July 2000, under section 75 of the Social Security (Administration) Act 1999 or under the childcare assistance scheme, to provide a tax file number in relation to a claim for, or the receipt of, family allowance or childcare assistance; and

(b)

the individual has not, before that date, provided that tax file number; and

(c)

immediately before 1 July 2000, less than 28 days have elapsed since the request to provide that number;

then, for the purposes of the Family Assistance Administration Act as amended by this Act and the Family Assistance Act as so amended:

(d)

the Family Assistance Act as so amended is treated as having been in force when the request was made; and

(e)

the request is taken to have been made, at the time when it was made, under section 57B of the Family Assistance Act as so amended and in force.

(2) If, under a decision made under the childcare assistance scheme, an individual has been exempted, before 1 July 2000, from having to meet the tax file number requirements of the scheme, then, for the purposes of the Family Assistance Administration Act, as amended by this Act:

(a)

that Act as so amended is treated as having been in force when the decision that the individual is exempt was made; and

(b)

the decision is taken to have been made, at the time the exemption under the childcare assistance scheme was given, under subsection 57B(6) of that Act as so amended and in force.

Agreement to which this item relates

(1) This item applies to a childcare assistance agreement that was in force immediately before 1 July 2000.

Agreement ceases to operate for grants for fee reductions after 1 July 2000 except in certain circumstances

(2) Except in the limited circumstances set out in subitem (3) or (4), on and after 1 July 2000, an agreement to which this item applies does not operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000.

Matters in respect of which agreement continues to operate

(3) An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to a session of care that started before 1 July 2000 and continued on that date.

Note 1: Item 17 continues access to fee reductions under the childcare assistance scheme for care provided during a session of care that started immediately before 1 July 200 and continued on that date.
Note 2: In respect of care provided on 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.

(4) An agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided on or after 1 July 2000, if the care is provided by an outside school hours care service during the period of a school vacation that starts before 1 July 2000 and continues on and after that day.

Note 1: Item 18 continues access to fee reductions under the childcare assistance scheme for vacation care provided on and after 1 July 2000 if the vacation started before 1 July 2000.
Note 2: In respect of care provided on and after 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.

(5) On and after 1 July 2000, an agreement to which this item applies does operate, in respect of a grant to reimburse the costs of fee reductions, in relation to care provided before 1 July 2000.

Note: In respect of care provided before 1 July 2000, this provision continues the agreement and, in particular, continues the obligations and responsibilities imposed under the agreement, in relation to that care.

(6) On and after 1 July 2000, an agreement to which this item applies operates for the purposes of other grants (if any) provided for in the agreement.

Commonwealth under no obligation to make further grants under agreement

(7) The operation of an agreement to which this item applies is limited in that the Commonwealth is under no obligation, on or after 1 July 2000, to make any further grants under the agreement to reimburse the costs of fee reductions.

Child Care Act, guidelines etc. to be treated as in force

(8) For the purposes of an agreement to which this item applies in so far as it relates to a grant to reimburse the costs of fee reductions, in relation to care provided as mentioned in subitems (3), (4) and (5):

(a)

on and after 1 July 2000, the Child Care Act 1972 is treated as being in force as if the amendments made by Schedule 3 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 had not been made; and

(b)

if:

(i)

a handbook, guidelines or other document that relates to fee reductions created by a Commonwealth Department with the responsibility for administering the agreement is referred to in the agreement; and

(ii)

the handbook, guidelines or other document operates on 30 June 2000;

the handbook, guidelines or other document is treated as operating on and after 1 July 2000.

Long day care services

(1) If:

(a)

a childcare assistance agreement is in force in respect of a long day care service immediately before 1 July 2000; and

(b)

the service is not, immediately before 1 July 2000, subject to a suspension under paragraph 4E(1)(d) of the Child Care Act 1972 ;

the service is treated as being an approved centre based long day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.

Family day care services

(2) If a childcare assistance agreement is in force in respect of a family day care service immediately before 1 July 2000, the service is treated as being an approved family day care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.

Occasional care services

(3) If a childcare assistance agreement is in force in respect of an occasional care service immediately before 1 July 2000, the service is treated as being an approved occasional care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.

Outside school hours care services

(4) If a childcare assistance agreement is in force in respect of an outside school hours care service immediately before 1 July 2000, the service is treated as being an approved outside school hours care service under section 195 of the Family Assistance Administration Act as amended by this Act with effect from 1 July 2000.

Requirement of subsection 195(3) of the Family Assistance Administration Act need not be complied with

(5) For an approved child care service referred to in subitems (1) to (4) (inclusive), the Secretary does not have to comply with the requirement in subsection 195(3) of the Family Assistance Administration Act as amended by this Act to give a certificate in respect of the service.

If long day care services subject to a sanction (other than suspension) on 30 June 2000, sanction carries over to child care benefit scheme

(6) If a long day care service is, immediately before 1 July 2000, subject to a sanction, other than suspension, under section 4E of the Child Care Act 1972 , the service is treated, on and after 1 July 2000, as being subject to the sanction under section 200 of the Family Assistance Administration Act as amended by this Act .

If:

(a)

a service is treated, under item 11, as an approved child care service; and

(b)

item 10 applies to an agreement in respect of the service;

it is a condition for the continued approval of the approved child care service under section 195 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, that the service not contravene an obligation imposed on the service under the agreement in respect of a grant to reimburse the costs of fee reductions, in relation to care mentioned in subitems 10(3), (4) and (5).

(1) If:

(a)

an amount (the debt ), whether described as a debt or not, is to be repaid:

(i)

under a childcare assistance agreement to which item 10 applies; or

(ii)

under section 20B of the Child Care Act 1972 as in force immediately before 1 July 2000 in respect of an advance on account of a grant to reimburse the costs of fee reductions made for children; and

(b)

the debt relates to a grant to reimburse the costs of fee reductions for care mentioned in subitem (10)(3), (4) or (5);

the debt, whether it arises before, or on or after, 1 July 2000 is recoverable on or after 1 July 2000 under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on 1 July 2000.

(2) If the debt has been partially recovered under the childcare assistance scheme before 1 July 2000, the balance of the debt may be recovered under subsection 82(2) of the Family Assistance Administration Act as amended by this Act and in force on and after 1 July 2000.

(1) If:

(a)

a childcare assistance agreement was in force immediately before 1 July 2000; and

(b)

the agreement relates solely to a grant to reimburse the costs of fee reductions;

the Minister may, on or after 1 July 2000, determine, in writing, that the agreement is ended from a date specified in the determination.

(2) The determination has effect accordingly.

If:

(a)

a person applies under section 194 of the Family Assistance Administration Act as amended by this Act for approval of a child care service as an approved child care service for the purposes of the family assistance law; and

(b)

the person, when operating a child care service under the childcare assistance scheme, was subject to sanctions in respect of the service;

the Secretary may refuse to approve the service under subsection 195(2) of that Act as amended by this Act.

Claims for childcare assistance that are undetermined as at 1 July 2000

(1) If:

(a)

a person lodged a claim for childcare assistance in respect of care provided before 1 July 2000; and

(b)

that claim was not determined before that date;

the claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.

Claims lodged after 1 July 2000

(2) Despite the termination of the childcare assistance scheme on 1 July 2000, a person may lodge a claim for childcare assistance before 8 July 2000 if the claim relates to care provided no more than 7 days before the claim is lodged. The claim is to be determined after 1 July 2000 under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.

If a session of care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for childcare assistance in respect of the session is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.

If a period of vacation care, within the meaning of the childcare assistance scheme, provided by a child care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for childcare assistance in respect of this care is to be determined under the childcare assistance scheme as in force immediately before 1 July 2000 as if the scheme, as so in force, had continued in force.

Most registered carers to be treated as registered carers under the child care benefits scheme

(1) If:

(a)

an individual was a registered carer under section 49 of the Childcare Rebate Act 1993 immediately before 1 July 2000; and

(b)

the individual did not do any of the following things immediately before 1 July 2000:

(i)

operate a child care service that was the subject of a childcare assistance agreement;

(ii)

operate a child care service that was receiving financial assistance from the Commonwealth in connection with its operational costs, where the provision of that assistance is administered by the Commonwealth Department of Family and Community Services;

(iii)

provide child care under a contract with a family day care service that was the subject of a childcare assistance agreement;

the individual is to be treated as being approved as a registered carer under section 210 of the Family Assistance Administration Act, as amended by this Act and in force on 1 July 2000, with effect from that date.

Applications for registration as a carer under section 49 of the Childcare Rebate Act that are undetermined as at 1 July 2000

(2) If:

(a)

a person or body lodged an application for registration as a carer under section 49 of the Childcare Rebate Act 1993 before 1 July 2000; and

(b)

that application was not determined before that date;

then:

(c)

the application is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if that Act, as so in force, had continued in force; and

(d)

if the registration (if any) relates to a person who is not an individual, the registration remains in force only in relation to care provided before 1 July 2000, or on or after 1 July 2000 as mentioned in subitems 20(3) and (4); and

(e)

for the purposes of subitem (1), if the registration (if any) relates to a person who is an individual, the individual is to be treated as being a registered carer before 1 July 2000.

Applications for registration as a carer under section 49 of the Childcare Rebate Act lodged after 1 July 2000

(3) Despite the repeal of the Childcare Rebate Act 1993 on 1 July 2000 , a person or body may apply, on or after 1 July 2000 and before 1 January 2001, for registration as a carer under section 49 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.

Claims for child care rebate that are undetermined as at 1 July 2000

(1) If:

(a)

a person lodged a claim for child care rebate before 1 July 2000; and

(b)

that claim was not determined before that date;

the claim is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.

Claims for child care rebate made after 1 July 2000 for care provided before 1 July 2000

(2) Despite the repeal of the Childcare Rebate Act 1993 on 1 July 2000, a person may lodge a claim for child care rebate on or after 1 July 2000 and before 1 January 2001 if the claim relates to care provided during a period commencing 2 years before the claim was lodged and ending on 30 June 2000. The claim is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.
(3) If a session of care provided by a child care service starts before 1 July 2000 and continues on 1 July 2000, a claim for child care rebate in respect of the session is to be determined under the Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.
(4) If a period of vacation care provided by an outside school hours care service starts before 1 July 2000 and continues on and after 1 July 2000, a claim for child care rebate in respect of this care is to be determined under the Childcare Rebate Act 1993 as in force immediately before 1 July 2000 as if the Act, as so in force, had continued in force.

Applications for registration of a family under section 19 of the Childcare Rebate Act that are undetermined as at 1 July 2000

(1) If:

(a)

an individual lodged an application for registration of a family under section 19 of the Childcare Rebate Act 1993 before 1 July 2000; and

(b)

that application was not determined before that date;

the application is to be determined under the Childcare Rebate Act 1993 , as in force before 1 July 2000, as if that Act, as so in force, had continued in force.

Applications for registration of a family under section 19 of the Childcare Rebate Act lodged after 1 July 2000

(2) Despite the repeal of the Childcare Rebate Act 1993 on 1 July 2000, an individual may apply, on or after 1 July 2000 and before 1 January 2001, for a family to be registered under section 19 of that Act if the application relates to care provided as mentioned in subitem 20(2), (3) or (4). The application is to be determined under the Childcare Rebate Act 1993 as in force before 1 July 2000 as if the Act, as so in force, had continued in force.

(1) The Health Insurance Commission must deal with the following matters:

(a)

applications referred to in item 19;

(b)

claims referred to in item 20;

(c)

applications referred to in item 21;

(d)

matters arising in respect of those applications and claims (for example, applications for review);

under the Health Insurance Commission Act 197 3 and the Childcare Rebate Act 1993 as if the following amendments to those Acts had not occurred:

(e)

the amendments of the Health Insurance Commission Act 197 3 by Schedule 8 to the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 ;

(f)

the repeal of the Childcare Rebate Act 1993 .

(2) In respect of the Commission's powers under subitem (1), the Commission may, under subsection 55(3) of the Childcare Rebate Act 1993 as continued in force, extend the period in which an application may be made for reconsideration of a decision listed in section 53 of that Act, but only until 30 June 2001.

The Governor-General may make regulations, not inconsistent with this Schedule, the Family Assistance Administration Act and the Family Assistance Act prescribing other transitional matters, apart from transitional matters provided for in this Schedule, that are necessary or convenient for carrying out or giving effect to the introduction of child care benefit under the family assistance law.