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Family Assistance Legislation Amendment (Child Care Measures) Bill (No. 2) 2014



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BILLS DIGEST NO. 4, 2014-15 7 JULY 2014

Family Assistance Legislation Amendment (Child Care Measures) Bill (No. 2) 2014 Michael Klapdor Social Policy Section

Contents

History of the Bill ................................................................. 2

Purpose of the Bill ............................................................... 2

Background ......................................................................... 2

Child care fee assistance.......................................................... 2

Child Care Benefit .................................................................. 2

Approved care ..................................................................... 2

Registered care.................................................................... 3

Eligibility requirements ....................................................... 3

Income test ......................................................................... 3

Child Care Rebate .................................................................. 3

Indexation ................................................................................ 4

Child Care Benefit .................................................................. 4

Bill proposal ........................................................................... 4

Policy position of non-government parties/independents ..... 5

Position of major interest groups ......................................... 6

Committee consideration .................................................... 7

Financial implications .......................................................... 7

Statement of Compatibility with Human Rights .................... 7

Key issues and provisions..................................................... 7

Provisions ................................................................................ 7

Impact on costs of child care and work incentives .................. 7

Reducing growth in expenditure on child care fee assistance ................................................................................ 8

Retrospectivity and impact on entitlements ........................... 8

Date introduced: 25 June 2014

House: House of Representatives

Portfolio: Education

Commencement: 1 July 2014

Links: The links to the Bill, its Explanatory Memorandum and second reading speech can be found on the Bill’s home page, or through http://www.aph.gov.au/Parliamentary_Business/Bills_ Legislation

When Bills have been passed and have received Royal Assent, they become Acts, which can be found at the ComLaw website at http://www.comlaw.gov.au/.

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History of the Bill The provisions of the Family Assistance Legislation Amendment (Child Care Measures) Bill (No. 2) 2014 (the Bill) were previously contained in the Family Assistance Legislation Amendment (Child Care Measures) Bill 2014 (the previous Bill).1 The previous Bill proposed maintaining the current Child Care Rebate (CCR) annual limit and the Child Care Benefit (CCB) income test thresholds for three years, pausing the annual indexation of these amounts. Opposition amendments passed in the Senate removed the provisions affecting the CCB income test thresholds from the previous Bill.2 The amended version of the previous Bill was passed by the Parliament on 23 June 2014, becoming the Family Assistance Legislation Amendment (Child Care Measures) Act 2014.3 The Bill contains an amendment to pause the indexation of CCB income test thresholds, which is in identical terms to the provision removed from the previous Bill.

This Digest is an updated version of the Bills Digest for the previous Bill, drawing on the analysis of the relevant provisions and providing further information on the non-government parties’ positions on the proposed amendments.4 For completeness, the reader should consult both Bills Digests.

Purpose of the Bill The purpose of the Bill is to amend the A New Tax System (Family Assistance) Act 1999 (FA Act) to maintain the Child Care Benefit (CCB) income test thresholds at their current level for three years from 1 July 2014.5 Under normal circumstances, the CCB income test thresholds are indexed on an annual basis in line with movements in the Consumer Price Index (CPI). The measures constitute a freeze on the annual indexation of these amounts.

Background The freeze on the indexation of the CCB income test threshold was announced in the 2014-15 Budget as part of a broader measure affecting the indexation of income test thresholds for major welfare payments.6

Child care fee assistance The Commonwealth Government’s main funding of the Early Childhood Education and Care sector comes in the form of fee assistance for families, primarily through CCB and CCR. The Commonwealth provides some limited funding for capital and running costs, but this is primarily for services that would otherwise be unable to operate (such as services in remote areas or services for children with special needs).

Child Care Benefit CCB is paid to those using ‘approved’ or ‘registered’ childcare services. The differences between the two forms of care are outlined below.

Approved care Most long day care, family day care, outside school-hours school care, vacation care and some in-home or occasional care services offer approved care. Approved care services must meet requirements set out in family assistance law, particularly in the A New Tax System (Family Assistance) (Administration) Act 1999 and relevant instruments.7

Parents/carers using approved care services can currently claim the CCB for between 24-50 hours care per child per week (either as a fee reduction paid directly to the child care provider or as a lump sum at the end of the financial year). Both parents/carers, or a single parent, must meet the work, training, study test for at least 15 hours (or have an exemption) to be eligible for more than 24 hours of CCB per child per week, up to 50 hours per

1. Parliament of Australia, ‘Family Assistance Legislation Amendment (Child Care Measures) Bill 2014 homepage’, Australian Parliament website, accessed 4 July 2014. 2. The Senate, Family Assistance Legislation Amendment (Child Care Measures) Bill 2014 - Schedule of amendments made by the Senate, Australian Parliament website, accessed 4 July 2014. 3. Family Assistance Legislation Amendment (Child Care Measures) Act 2014 (Cth), accessed 4 July 2014. 4. M Klapdor, Family Assistance Legislation Amendment (Child Care Measures) Bill 2014, Bills digest, 92, 2013-14, Parliamentary Library, Canberra,

2014, accessed 4 July 2014. 5. A New Tax System (Family Assistance) Act 1999 (Cth), accessed 7 July 2014. 6. Australian Government, Budget measures: budget paper no. 2: 2014-15, p. 204, accessed 5 June 2014. 7. See Department of Education, ‘Information on becoming an approved child care service’, Department of Education website, 20 May 2014,

accessed 16 June 2014.

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child per week.8 The work, training, study test looks at whether the parents/carers used child care for a work-related commitment: paid work, looking for work, studying, training or volunteering.9

Registered care Registered care is provided by grandparents or other relatives, friends or nannies that are registered with the Department of Human Services as carers. Registered care is paid at a lower rate than approved care, as noted below under the heading ‘Income test’.

CCB for registered care is paid when a claim is made to the Department of Human Services and can be for up to 50 hours of child care per week for a non-school aged child. For registered care, both parents or a single parent must meet the work, training, study test at some time during the week child care is used to receive up to the 50 hour limit (no minimum requirement and exemptions from the test can be granted).

Eligibility requirements Eligibility for CCB requires parents/carers to have their child, if under the age of seven, immunised (or be considered exempt from immunisation requirements) and meet residency requirements, and those using approved care must meet an income test. There is no income test for parents/carers using registered care.

Income test For those using approved care, the maximum CCB rate is currently payable for families with an annual adjusted taxable income under $42,997 per annum or families on income support.10 Family income over this threshold amount reduces the maximum CCB rate (though the rate payable depends on the number of children in care, type of care and hours used). A separate upper threshold applies to families with more than one child in approved care that modifies the way CCB entitlements are calculated for families with income over this amount. Families with income above the income limit will not receive any CCB. The family income limit for one child in care is $149,597. For two children in care it is $155,013. For three children in care it is $175,041 (plus $33,106 for each child after the third).11

The current maximum CCB rates are:

• for approved care—up to $4.10 per hour for a non-school aged child ($205.00 for a 50 hour week) and

• for registered care—$0.684 per hour up to $34.20 per week.

Different rates apply for school age children, and children attending care part-time or outside standard hours.12

Child Care Rebate CCR assists families further with out-of-pocket expenses for approved child care (not registered care). Out-of-pocket expenses are total child care fees less CCB. CCR covers 50 per cent of out-of-pocket expenses up to a maximum of $7,500 per child per year (this amount is usually indexed to CPI but indexation has been paused since 2011-12).13 To be eligible for CCR, an individual must meet all the eligibility conditions for CCB, with the exception of the means test. This means that parents/carers can still be eligible for CCR even if receiving no CCB because of a high income. CCR does have a participation test (that is, both parents/carers or a single parent must work, study or train at some time during the week in which child care is used), however, there is no minimum number of hours for such activities.14

CCR is paid fortnightly to families or child care service providers, or quarterly or as an annual lump sum to the family.

8. Department of Human Services (DHS), ‘Child Care Benefit’, DHS website, accessed 4 July 2014. 9. Department of Social Services (DSS), ‘2.6.3.10 Eligibility requirements for up to 50 hours CCB’, Guide to Family Assistance Law, DSS website, accessed 3 July 2014. 10. This is the indexed amount as at 1 July 2014. DHS, ‘Child Care Benefit’, op. cit. Adjusted taxable income for the purposes of the A New Tax

System (Family Assistance) Act 1999, is the sum of taxable income, adjusted fringe benefits, target foreign income, net investment loss, tax free pension or benefits and reportable superannuation contributions less any child maintenance expenditure (child support). See Department of Social Services (DSS), ‘1.1.A.20 Adjusted taxable income (ATI)’, Guide to Family Assistance, DSS website, accessed 27 June 2014. 11. DHS, ‘Child Care Benefit’, op. cit. 12. Ibid. 13. DHS, ‘Child Care Rebate’, DHS website, accessed 6 June 2014. 14. Ibid.

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Indexation In social security and family assistance legislation, indexation refers to the adjustment of payment rates or means test thresholds in line with movements in an economic index, usually the Consumer Price Index (CPI). The CPI measures changes in prices paid by households for a fixed basket of goods over time. Indexing rates or thresholds to CPI maintains their real value over time.

Child Care Benefit CCB payment rates and the income test thresholds are normally indexed at the beginning of each financial year, adjusting the relevant amounts by the movement in the CPI over the year to the preceding December quarter.15 So, the indexation for the amounts to apply in 2013-14 was based on the CPI increase between the December quarter in 2011 and the December quarter in 2012. The indexation of CCB rates and income thresholds has never been frozen since the payment commenced in July 2000.16 Table 1 sets out the historical income thresholds for CCB.

Table 1: Child Care Benefit—historical income test thresholds

Year One child - income

threshold

More than one child - lower income threshold More than one child - upper income threshold

2000-01 $28,200 $28,200 $66,000

2001-02 $29,857 $29,857 $69,828

2002-03 $30,806 $30,806 $71,993

2003-04 $31,755 $31,755 $74,153

2004-05 $32,485 $32,485 $75,933

2005-06 $33,361 $33,361 $77,907

2006-07 $34,310 $34,310 $80,088

2007-08 $35,478 $35,478 $82,731

2008-09 $36,573 $36,573 $85,213

2009-10 $37,960 $37,960 $88,366

2010-11 $38,763 $38,763 $90,222

2011-12 $39,785 $39,785 $92,658

2012-13 $41,026 $41,026 $95,530

2013-14 $41,902 $41,902 $97,632

2014-15* $42,997 $42,997 $100,268

* These are the indexed amounts as at 1 July 2014 as shown on the DSS and DHS websites. The Bill’s proposal is for this indexation event not to have occurred and for indexation to not resume until 1 July 2017 (see discussion under ‘Retrospectivity and impact on entitlements’).

Source: Department of Social Services (DSS), ‘3.6.5.20 CCB—historical income thresholds’, Guide to Family Assistance, DSS website.

Bill proposal The Bill proposes to pause indexation of the CCB income test thresholds for three years.17 This means that the current CCB income test thresholds will remain the same over the next three years. CCB payment rates are

15. A New Tax System (Family Assistance) Act 1999, Schedule 4. 16. For historical income threshold levels, see DSS, ‘3.6.5.20 CCB - historical income thresholds’, Guide to Family Assistance, DSS website, accessed 27 June 2014. 17. Explanatory Memorandum, Family Assistance Legislation Amendment (Child Care Measures) Bill (No. 2) 2014, p. 2, accessed 4 July 2014.

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unaffected by the measures proposed in the Bill and will continue to be indexed once a year in line with CPI movements.

Policy position of non-government parties/independents The Opposition has criticised the measure proposed in the Bill stating that the freeze on the indexation of the CCB income thresholds is ‘cutting access to child care for those who can least afford it’.18 The Shadow Minister for Education and Early Childhood, Kate Ellis, stated that the measures are ‘an aggressive attack on family budgets, and on women trying to return to work’.19

While the Opposition had also being critical of the indexation freeze on the CCR annual limit, it allowed the previous Bill to proceed and only demanded that the CCB measures be removed.20 The freeze on the CCR limit had first been proposed in the Labor Government’s 2013-14 Budget. However, in Opposition, Labor stated that the freeze was intended to support the establishment of the Early Years Quality Fund which has been abolished by the Coalition Government.21 The Coalition Government has since announced that it will direct the remaining funding for the Early Years Quality Fund into a new Long Day Care Professional Development Programme.22

It is unclear why the Opposition allowed the CCR freeze to proceed when it had repeatedly stated that it was opposed to the measure. In the second reading debate on the previous Bill, Ms. Ellis stated:

The remarks the assistant minister made about Labor in the past freezing the cap on CCR are quite true, but it was done only temporarily and only ever to offset the cost of important investment in improving the quality and affordability of child care by contributing towards the National Quality Framework and towards wage increases for low-paid educators in order to reduce turnover in the sector.

Labor does not support cuts to child care. What we see before us now are savings, plain and simple. There is no reinvestment, and there are no new programs and no improvements to services. There are just cuts, and massive cuts at that.

This is a proposal of government and they must take responsibility for it. If the government is listening, and they do respond to our call to split this bill, we will outline our opposition to these Child Care Rebate cuts and the impact they have, but we will not prevent them from progressing through the parliament. 23

The Australian Greens are opposed to the measures and, in regards to the previous Bill, stated that ‘the Greens will do everything we can to stop these cuts in the Parliament’.24 Senator Sarah Hanson-Young stated:

Ripping more than $200 million dollars out of the pockets of Australian mums and dads is not the way to fix our nation’s broken childcare system.

The Abbott Government should be investing money into childcare, not making savage cuts.

The only way to ensure that all Australian families have access to high quality, affordable childcare is to support the sector.

18. K Ellis (Shadow Minister for Education and Early Childhood), Big cuts to child care show twisted priorities, media release, 14 May 2014, accessed 27 June 2014. 19. Ibid. 20. K Carr (Shadow Minister for Higher Education, Research, Innovation and Industry), ‘Second reading speech: Family Assistance Legislation

Amendment (Child Care Measures) Bill 2014’, Senate, Debates, 23 June 2014, p. 7, accessed 7 July 2014. 21. Labor Senators, Dissenting report, Senate Education and Employment Standing Committee, Provisions of Schedules 6 and 9 of the Social Services and Other Legislation Amendment Bill 2013, The Senate, 2013, accessed 12 June 2014. 22. S Ley (Assistant Minister for Education), Applications open for largest-ever investment in long day care professional development, media

release, 19 May 2014, accessed 27 June 2014. 23. K Ellis (Shadow Minister for Education and Early Childhood), ‘Second reading speech: Family Assistance Legislation Amendment (Child Care Measures) Bill 2014’, House of Representatives, Debates, 17 June 2014, p. 66, accessed 27 June 2014. 24. S Hanson-Young, Families will suffer as $230 million cut from childcare support, media release, 16 May 2014, accessed 27 June 2014.

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Many who work in childcare are worried that these cuts are just the beginning and that future Coalition Budgets will come with more pain for families. 25

In the second reading debate on the previous Bill, Senator Hanson-Young urged the Opposition not to split the Bill:

The Greens will be voting against this legislation in its totality and we reject the freezing of the indexation in relation to the childcare benefit, which will affect half a million families. We also reject the freezing of the childcare rebate cap, which will affect another 105,000 families. I urge the Australian Labor Party to do the same. We heard from Senator Carr that the bill will be split by the Labor Party to allow them to vote for one of the cuts but not the other. I urge the Labor Party to reconsider that. This is a bad piece of legislation that is going to hit Australian families immediately.

26

Position of major interest groups Early Childhood Australia (ECA), the peak early childhood advocacy organisation, has stated that a complete rethink of government subsidies for child care is required and that the indexation freezes ‘will have a dramatic effect on the cost of care over the next few years’.27 ECA modelled the combined impact of the changes proposed by the previous Bill and estimated that the measures ‘will leave a family with a household income of $135,000 per annum up to $6,000 worse off, per child, by 2017’.28 ECA Chief Executive Officer, Samantha Page, stated that ‘without significant reform of the child care system, government subsidies would continue to lose real value and families could withdraw children from care’.29

One of the largest childcare providers in Australia, Goodstart Early Learning, stated that they were concerned at the impact the CCB income threshold freeze would have on affordability, particularly for low-income families:

We are certainly concerned about it over the longer term, because it is a slow burn impact. Low-income families, as I said, are struggling the most with childcare costs. We should be looking to increase assistance for that group rather than reduce it. We are worried that reducing the amount of CCB for working families will have an impact on whether parents can afford to go back to work. People do make very conscious decisions based on their tax after childcare benefit and whether they can return to work.

For the childcare benefit, both the rates and the income thresholds are indexed to CPI, but the cost of child care has been going up by more than CPI—roughly twice CPI over the last decade—and wages have been going up by more than CPI: roughly 1½ per cent more than CPI over the last decade. When CCB was introduced by John Howard, back in 2000 during the GST negotiations, the maximum CCB came in at 74 per cent of full-time average earnings. It is currently sitting at about 50 per cent, and with this pause the maximum rate will cut out at 40 per cent of average full-time earnings by 2017. So, if you look at it in a historical sense, inadequate indexation ultimately results in fewer and fewer people being eligible for these things. The actual maximum rate of CCB—at $40 a day, or $4 an hour— similarly has been indexed to CPI over a period. But the gap between it and what people are paying each year widens; although, I should note that if they are workers, half of that gap is picked up by the childcare rebate up to the cap.

30

25. Ibid. 26. S Hanson-Young, ‘Second reading speech: Family Assistance Legislation Amendment (Child Care Measures) Bill 2014’, Senate, Debates, 23 June 2014, p. 10, accessed 27 June 2014. 27. Early Childhood Australia, Push for reform as parents pay more for early childhood education and care, media release, 23 May 2014, accessed

27 June 2014. 28. Ibid. 29. Ibid. 30. J Cherry (Advocacy Manager, Goodstart Early Learning), Evidence to the Senate Education and Employment References Committee, Inquiry into

the delivery of quality and affordable early childhood education and care services, immediate future of the childcare sector in Australia, 22 May 2014, pp. 34, 40, accessed 27 June 2014.

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Committee consideration On 26 June 2014, the Senate referred the Bill to the Education and Employment Legislation Committee for inquiry with a reporting date of 28 August 2014.31

The Senate referred the provisions of the previous Bill to the Education and Employment Legislation Committee on 5 June 2014.32 The Committee’s report was tabled on 16 June 2014 and recommended that the Bill be passed.33 In their Additional Comments, Labor Senators expressed concerns that the Bill would exacerbate child care cost pressures on families and negatively impact on women’s workforce participation.34 The Labor Senators recommended that the Senate consider these issues when deliberating the Bill.35 The Greens issued a Dissenting Report and recommended the Senate reject the Bill.36

Financial implications The Explanatory Memorandum states that the measure relating to CCB income thresholds is expected to provide net savings of $230.4 million over four years (2014-15 to 2017-18).37

Statement of Compatibility with Human Rights As required under Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 (Cth), the Government has assessed the Bill’s compatibility with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of that Act. The Government considers that the Bill is compatible.38

Key issues and provisions Provisions Item 1 inserts a new subclause 3(5B) into Schedule 4 of the FA Act (the Schedule which sets out how indexation and adjustments of amounts in the FA Act are to occur) so that the CCB lower and upper income thresholds are not indexed on 1 July 2014, 1 July 2015 and 1 July 2016. Indexation of the relevant amounts is to resume on 1 July 2017.

Impact on costs of child care and work incentives The measure proposed by the Bill will increase out-of-pocket costs for many families making use of child care. This will occur partly as a result of family incomes gradually increasing over time (due to wage rises or parents working more hours), while the income test thresholds remain the same. As family income rises above the relevant thresholds, their entitlement for CCB will decrease and, for those whose income rises over the income limits, they will stop receiving any CCB.

While CCR will make up for some of the lost CCB entitlements, rising fees and the annual CCR cap will limit this offsetting effect.

The Department of Education expects that the freeze on the indexation of the CCB income thresholds will affect 500,000 families in 2014-15 (around half of those expected to use approved child care).39

Increasing costs of child care create work disincentives, particularly for second earners in couple families. The costs of placing children in care in order for parents/carers to undertake paid work, combined with the effect of

31. Senate Education and Employment Legislation Committee, Inquiry into the Family Assistance Legislation Amendment (Child Care Measures) Bill (No. 2) 2014, The Senate, Canberra, 2014, accessed 27 June 2014. 32. Senate Standing Committee on Education and Employment, Family Assistance Legislation Amendment (Child Care Measures) Bill 2014 [Provisions], The Senate, Canberra, 2014, p. 1, accessed 27 June 2014. 33. Ibid., p. 5. 34. Labor Senators, Additional comments, op. cit., p. 7. 35. Ibid., p. 9. 36. Australian Greens, Dissenting report, Senate Standing Committee on Education and Employment, Family Assistance Legislation Amendment

(Child Care Measures) Bill 2014 [Provisions], op. cit., p. 11. 37. Explanatory Memorandum, Family Assistance Legislation Amendment (Child Care Measures) Bill (No. 2) 2014, p. 2, accessed 27 June 2014. 38. The Statement of Compatibility with Human Rights can be found at page 3 of the Explanatory Memorandum to the Bill. 39. J Wilson (Deputy Secretary, Early Childhood Education and Care, Department of Education), Evidence to the Senate Education and Employment

References Committee, Inquiry into the delivery of quality and affordable early childhood education and care services, immediate future of the childcare sector in Australia, 22 May 2014, p. 7, accessed 27 June 2014.

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the withdrawal of benefits such as Family Tax Benefit and taxation, can significantly reduce if not remove the monetary benefits of work.40

The proposed measure in the Bill forms part of suite of indexation freezes and benefit cuts in the 2014-15 Budget aimed at reducing the rate of growth in social security and family assistance payment expenditure.41 Many families will be impacted by a combination of these measures resulting in significantly reduced rates of government assistance than they might have been expecting in the coming years.42

Reducing growth in expenditure on child care fee assistance The measure proposed by the Bill is aimed at reducing the growth in expenditure on child care fee assistance. The Assistant Minister for Education, Sussan Ley, stated in her second reading speech:

We do not waiver on our commitment in regard to the Child Care Benefit measure because it is an important 2014- 15 Budget measure that aims to help fix the Budget mess left by Labor.

It is fiscally responsible for this Government to maintain—not cut as the Opposition would have you believe but maintain—the current Child Care Benefit income thresholds pending the outcome of the Productivity Commission’s Inquiry into Child Care and Early Learning due to report in October 2014. 43

Expenditure on CCB and CCR has been growing rapidly, in line with growth in the number of children in approved care, as well as fee rises averaging around seven per cent per year over the last eight years. In 2014-15, an estimated $6.3 billion will be spent on CCB and CCR and expenditure is expected to grow to $8.0 billion in 2017-18.44 The estimated net savings of $230.4 million over the forward estimates arising from the measure in the current Bill seems minor in comparison to the total expenditure on these payments. However, the measure will have a large, long-term effect on expenditure having briefly paused the indexation of CCB income thresholds.

Retrospectivity and impact on entitlements As the commencement date occurs before the Bill has passed the Parliament it will be necessary to reverse the indexation of the CCB income thresholds that occurred on 1 July 2014. Alternatively, the Bill could be amended so that the indexation freeze only applies from 1 July 2015, reducing the expected savings. If the Bill is not passed soon after 1 July and the indexation pause is applied retrospectively, this will mean that some families receive CCB payments they are not entitled to (if their income is above the relevant thresholds). The Department of Human Services will be required to claim back any overpayments or non-entitled payments.

The issues involved in applying the indexation pause retrospectively were not addressed in the Explanatory Memorandum nor in the Minister’s second reading speech. Media releases since 1 July 2014 have highlighted the indexation of CCB rates but did not state whether the indexation of the threshold amounts would be reversed.45 The Departments of Human Services and Social Services have updated their websites to show the income thresholds as indexed on 1 July 2014 and Human Services will be using these amounts to calculate CCB entitlements. The retrospectivity issue is likely to cause significant confusion amongst families as to their level of CCB entitlement.

40. For example: J Daley, Game changers: economic reform priorities for Australia, Grattan Institute, 15 June 2012, p. 46, accessed 27 June 2014. 41. P Yeend and M Klapdor, ‘Family payments’, and M Klapdor, ‘Changed indexation of pensions and tightened eligibility for all benefits’, Budget review 2014-15, Research paper series, 2013-14, Parliamentary Library, Canberra, 2014, accessed 27 June 2014. 42. B Phillips, NATSEM independent modelling of 2014-15 Federal Budget, Research note, National Centre for Social and Economic Modelling

(NATSEM), Canberra, 2014, accessed 27 June 2014. 43. S Ley (Assistant Minister for Education), ‘Second reading speech: Family Assistance Legislation Amendment (Child Care Measures) Bill (No. 2) 2014’, House of Representatives, Debates, 25 June 2014, p. 10, accessed 27 June 2014. 44. Australian Government, Portfolio budget statements 2014-15: budget related paper no. 1.5: Education Portfolio, pp. 36-38, accessed 27 June

2014.

45. Department of Education, Increases to Child Care Benefit from July 2014, media release, 30 June 2014, accessed 7 July 2014; S Ley (Assistant Minister for Education), Labor putting politics before parents, media release, 5 July 2014, accessed 7 July 2014.

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