Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Bill 2015

Schedule 3 Other amendments

Part 1 Amendments commencing day after Royal Assent

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

1  Section 38-150

Repeal the section, substitute:

38-150   Other child care

             (1)  A supply is GST-free if it is a supply of child care specified in a determination made under subsection (2).

             (2)  The * Child Care Minister may, by legislative instrument, determine kinds of child care for the purposes of subsection (1). A kind of child care may only be included in a determination if the supplier of the care is eligible for Commonwealth funding in respect of the kind of care.

2  Subsection 177-10(2)

Omit “paragraph 38-150(e)”, substitute “section 38-150”.

Part 2 Amendments commencing 1 July 2016

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

3  At the end of section 194

Add:

             (4)  Despite subsection (1), an application is taken not to have been made if circumstances prescribed in an instrument under subsection (5) exist.

             (5)  The Minister may, by legislative instrument, prescribe circumstances for the purposes of subsection (4).

4  Application provision

The amendment of section 194 of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Schedule applies in relation to applications made on or after the day this item commences.

5  Paragraph 195(4)(b)

Omit “6 months”, substitute “3 months”.

6  Application provision

The amendment of section 195 of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Schedule applies in relation to applications made on or after the day this item commences.

7  After section 199

Insert:

199A   Reassessment of continued approval

                   The Secretary may at any time assess whether a child care service should continue to be approved for the purposes of the family assistance law.

8  Application provision

Section 199A of the A New Tax System (Family Assistance) (Administration) Act 1999 as inserted by this Schedule applies to a child care service approved before, on or after the commencement of this item.

9  Paragraph 219Q(3)(c)

Repeal the paragraph, substitute:

                     (c)  section 219RC (set off where enrolment ceases, where notification of decision to cease operating service or where enrolment began 4 years ago); and

10  Paragraph 219QC(3)(d)

Repeal the paragraph, substitute:

                     (d)  section 219RC (set off where enrolment ceases, where notification of decision to cease operating service or where enrolment began 4 years ago); and

11  Subsection 219R(1)

After “section 219A”, insert “before 1 July 2016”.

12  At the end of section 219R

Add:

             (3)  If notice in accordance with section 219A is given on or after 1 July 2016:

                     (a)  subsection (1) does not apply (so that an election cannot be made when giving the notice); and

                     (b)  no payment of enrolment advance may be made in relation to the Secretary’s confirmation of the notified enrolment.

13  Paragraph 219RA(2)(c)

Repeal the paragraph, substitute:

                     (c)  section 219RC (set off where enrolment ceases, where notification of decision to cease operating service or where enrolment began 4 years ago); and

14  Section 219RC (heading)

Repeal the heading, substitute:

219RC   Setting off enrolment advance

15  Subsection 219RC(2)

Repeal the subsection.

16  Paragraph 219RC(3)(c)

Repeal the paragraph.

17  At the end of section 219RC

Add:

Enrolment began at least 4 years ago

             (4)  If:

                     (a)  on a day, at least 4 years have passed since the day an enrolment of a child for care by an approved child care service (the first service ) began; and

                     (b)  either of the following occurred in respect of the enrolment:

                              (i)  an enrolment advance was paid;

                             (ii)  an enrolment advance would have been paid but for a set-off under subsection 82(2), section 219QA or section 219QD, this section or section 219RE or the imposition of a sanction under paragraph 200(1)(f);

the Secretary must set off an amount equal to the amount of the enrolment advance against one or more child care service payments that are to be made to the first service or to another approved child care service operated by the person who operates the first service.

Note:          For child care service payment see subsection 3(1).

One set-off per amount

             (5)  Despite subsection (1), (3) or (4), the Secretary must not set off, under the subsection, an amount equal to the amount of a particular enrolment advance if the Secretary has already set off that amount in relation to the enrolment advance under another subsection of this section.

18  Application provision

The amendments of section 219RC of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Schedule apply in relation to enrolments beginning before, on or after the day this item commences.