2008-2009-2010

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

 

THE SENATE

 

 

Family Assistance Legislation Amendment

(Child Care Budget Measures) Bill 2010

 

 

Schedule of the amendment made by the Senate

 

 

 

 

(1)     Page 3 (after line 27), 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  Bulk amendments

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

1	Subsection 57EA(1)
2	Subparagraph 57EA(1)(a)(ii)
3	Section 84AA
4	Method statement in section 84AA (each of steps 1 to 5)
5	Section 84AC
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

3  Subsection 3(1) (after the definition of CCB % )

Insert:

CCR period has the meaning given by section 65EAD.

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

Repeal the heading, substitute:

Subdivision AA—Periodic payments of child care rebate

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

Add:

65EAD  Meaning of CCR period

             (1)  Subject to subsection (2), the CCR period for an individual in respect of a child is a fortnight.

             (2)  The Secretary may determine, on application by an individual in the prescribed form, that the CCR period for the individual in respect of a child is a quarter.

             (3)  A determination under subsection (2) remains in force until the Secretary determines otherwise.

6  Paragraph 66(2)(ab)

Omit “quarterly”, substitute “periodic”.

7  Bulk amendments

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

1	Paragraphs 65EAA(1)(a) and (b)
2	Subsection 65EAA(1)
3	Subsection 65EAB(1)
4	Paragraphs 65EAB(2)(a) and (b)
5	Paragraphs 65EAB(3)(a) and (b)
6	Subsection 65EAB(3)
7	Paragraph 65EAC(1)(a)
8	Subsection 65EF(2A)
9	Paragraph 65EF(2B)(c)
10	Paragraph 66(2)(ab)
11	Paragraph 104(da)
12	Paragraph 108(2)(db)
13	Paragraph 175(a)
14	Paragraph 175AA(a)
15	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 section 175AA is altered by omitting “ quarter ” and substituting “ period ”.

 

Part 2—Application and transitional

8  Application

The amendments made by this Schedule apply in relation to care provided by an approved child care service to a child on or after 1 July 2010.

9  Transitional

The regulations may provide that the provisions of the A New Tax System (Family Assistance) (Administration) Act 1999 and the A New Tax System (Family Assistance) Act 1999 apply in a modified form for the purpose of the transition from a regime of quarterly payments to a regime of periodic payments (fortnightly, by default) as provided for by the amendments in this Schedule.

 

 

 

 

 

Rosemary Laing

Clerk of the Senate

 

 

The Senate

24 June 2010