7017

2010-2011

 

The Parliament of the

Commonwealth of Australia

 

THE SENATE

 

 

 

 

 

Family Assistance Legislation Amendment (Child Care Budget Measures) Bill 2010

 

 

(Amendment to be moved by Senator Hanson-Young on behalf of the Australian Greens in committee of the whole)

(1)     Page 3 (after line 29), at the end of the bill, add:

Schedule 2 — Periodic payments of child care rebate

Part 1 — Amendments

A New Tax System (Family Assistance) Act 1999

1  Subdivision A of Division 4A of Part 4 (heading)

Repeal the heading, substitute:

Subdivision A — Child care rebate for a CCR period

2  Section 84AA (method statement, after step 4)

Insert:

3  Section 84AA (method statement, step 5)

After “result”, insert “of step 4 or 4A, as appropriate,”.

4  At the end of Subdivision A of Division 4A of Part 4

Add:

84AD   Reduction percentage

             (1)  For the purposes of section 84AA, the reduction percentage is:

                     (a)  15%; or

                     (b)  if the Secretary specifies a percentage in an instrument under subsection (2)—that percentage.

             (2)  The Secretary may, by legislative instrument, specify a percentage for the purposes of paragraph (1)(b).

5  Bulk amendments

The provisions listed in the table are amended by omitting “quarter” and substituting “CCR period”.

 

Bulk amendments
Item	Provision
1	Subsection 57EA(1) (first occurring)
2	Subparagraph 57EA(1)(a)(ii)
3	Section 84AA (first occurring)
4	Section 84AA (method statement, steps 1 to 5)
5	Section 84AC (first occurring)
6	Paragraph 84AC(a)

Note 1:    The heading to section 57EA is altered by omitting “ quarter ” and substituting “ CCR period ”.

Note 2:    The heading to section 84AA is altered by omitting “ quarter ” and substituting “ CCR period ”.

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

6  Subsection 3(1)

Insert:

CCR period has the meaning given by section 65EAD.

7  Subdivision AA of Division 4AA of Part 3 (heading)

Repeal the heading, substitute:

Subdivision AA — Periodic payments of child care rebate

8  Subsections 65EAA(1A) and (2)

Repeal the subsections, substitute:

          (1A)  However, the Secretary may decide not to calculate an amount of rebate for a CCR period that is a quarter if the quarter is the last quarter of the income year.

Note:          The Secretary may prefer to pay rebate for the last quarter as part of the individual’s entitlement to rebate for the entire income year (see Subdivision A).

             (2)  Subject to subsection (2A), the Secretary must pay the amount of child care rebate calculated under subsection (1) to the approved child care service concerned at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the service.

          (2A)  If an election is in force under subsection (2B) for the individual and the child, the Secretary must pay the amount of child care rebate calculated under subsection (1) to the individual at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the individual.

          (2B)  An individual may, in a notice given to the Secretary in the form, and in the manner or way, approved by the Secretary, elect to be paid child care rebate for a child specified in the notice.

9  Subsection 65EAB(2)

Omit “subsections 65EAA(2) to (4)”, substitute “subsections 65EAA(2A), (3) and (4)”.

10  At the end of Subdivision AA of Division 4AA of Part 3

Add:

65EAD   Meaning of CCR period

                   A CCR period for an individual in respect of a child is:

                     (a)  the period commencing on 1 July 2011 and ending at the end of 17 July 2011; or

                     (b)  the fortnight commencing on Monday 18 July 2011 or a later fortnight commencing on a Monday; or

                     (c)  if an election is in force under subsection 65EAA(2B) for the individual and the child—a quarter.

11  Paragraph 66(2)(ab)

Omit “quarterly”, substitute “periodic”.

12  Bulk amendments

The provisions listed in the table are amended by omitting “quarter” and substituting “CCR period”.

 

Bulk amendments
Item	Provision
1	Paragraphs 65EAA(1)(a) and (b)
2	Subsection 65EAA(1) (last occurring)
3	Subsection 65EAB(1) (wherever occurring)
4	Paragraphs 65EAB(2)(a) and (b)
5	Paragraphs 65EAB(3)(a) and (b)
6	Subsection 65EAB(3) (last occurring)
7	Paragraph 65EAC(1)(a)
8	Subsection 65EF(2A)
9	Paragraph 65EF(2B)(c)
10	Subsection 65EF(2E)
11	Paragraph 66(2)(ab)
12	Paragraph 71CAA(1)(a)
13	Subparagraph 71CAA(4)(a)(i)
14	Paragraph 71CAB(1)(a)
15	Paragraph 104(da)
16	Paragraph 108(2)(db)
17	Paragraph 175(a)
18	Paragraph 175AA(a)
19	Paragraph 224(1)(ca)

Note 1:    The heading to section 65EAA is altered by omitting “ Quarterly ” and substituting “ Periodic ”.

Note 2:    The heading to subsection 65EAA(1) is altered by omitting “ quarterly ” and substituting “ periodic ”.

Note 3:    The heading to section 65EAB is altered by omitting “ quarterly ” and substituting “ periodic ”.

Note 4:    The heading to section 65EAC is altered by omitting “ quarterly ” and substituting “ periodic ”.

Note 5:    The heading to subsection 71CAB(1) is altered by omitting “ quarter ” and substituting “ CCR period ”.

Note 6:    The heading to section 175AA is altered by omitting “ quarter ” and substituting “ period ”.

Part 2 — Application and transitional

13  Application

The amendments made by this Schedule apply in relation to care provided by an approved child care service to a child in respect of CCR periods commencing on or after 1 July 2011.

14  Transitional

(1)       The Governor-General may make regulations providing that the A New Tax System (Family Assistance) Act 1999 and the A New Tax System (Family Assistance) (Administration) Act 1999 have effect, in relation to the amendments made by this Schedule, subject to modifications specified in the regulations.

(2)       In this item:

modifications includes additions, omissions and substitutions.

[periodic payments of child care rebate]