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Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Bill 2015

Schedule 2 Contingent and consequential amendments

Part 1 Contingent amendments

A New Tax System (Family Assistance) Act 1999

1  Subsection 6(1)

Repeal the subsection, substitute:

             (1)  This section states when the child of an individual (the adult ) meets the immunisation requirements for the purposes of determining:

                     (a)  whether the adult is eligible for child care subsidy under Division 2 of Part 4A; or

                     (b)  whether an approved provider is eligible for ACCS (at risk) for sessions of care provided to the child.

Part 2 Other consequential amendments

A New Tax System (Goods and Services Tax) Act 1999

2  Section 38-140

Repeal the section.

3  Paragraph 38-155(a)

Omit “38-140,”.

Early Years Quality Fund Special Account Act 2013

4  Section 4

Repeal the section, substitute:

4   Definitions

                   In this Act:

approved provider has the same meaning as in the A New Tax System (Family Assistance) (Administration) Act 1999 .

large centre-based day care provider has the same meaning as in the A New Tax System (Family Assistance) (Administration) Act 1999 .

5  Section 7

Omit “approved centre based long day care services”, substitute “approved providers that are large centre-based day care providers”.

Fringe Benefits Tax Assessment Act 1986

6  Subparagraphs 47(8)(a)(v) to (viii)

Repeal the subparagraphs, substitute:

                             (v)  an approved child care service within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999 ; and

Income Tax Assessment Act 1997

7  Section 11-15 (table item headed “family assistance”)

Omit:

family assistance

 

substitute:

family assistance

 

additional child care subsidy..............................................

52-150

8  Section 11-15 (table item headed “family assistance”)

Omit:

child care benefit .................................................................

52-150

child care rebate....................................................................

52-150

substitute:

child care subsidy ................................................................

52-150

9  Section 52-150

Omit “benefit, child care rebate”, substitute “subsidy, additional child care subsidy”.