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Family Assistance Legislation Amendment (Child Care) Bill 2009

Schedule 1 Changing name of rebate

Part 1 Specific amendments

A New Tax System (Family Assistance) Act 1999

1  Subsection 3(1)

Insert:

child care rebate means the rebate for which a person is eligible under Division 5 of Part 3.

2  Subsection 3(1) (definition of child care tax rebate )

Repeal the definition.

3  Division 5 of Part 3 (heading)

Repeal the heading, substitute:

Division 5 Eligibility for child care rebate

4  Division 4A of Part 4 (heading)

Repeal the heading, substitute:

Division 4A Child care rebate

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

Repeal the heading, substitute:

Subdivision A Child care rebate for a quarter

6  Subdivision B of Division 4A of Part 4 (heading)

Repeal the heading, substitute:

Subdivision B Child care rebate for an income year

7  Subsection 84F(1)

Omit “ child care tax rebate limit ”, substitute “ child care rebate limit ”.

Note:       The heading to section 84F is altered by omitting “ child care tax rebate limit ” and substituting “ child care rebate limit ”.

8  Clause 2 of Schedule 4 (table item 22)

Repeal the item, substitute:

22

Child care rebate limit

CCR limit

[section 84F]

9  Subclause 3(1) of Schedule 4 (table item 22)

Omit “CCTR limit”, substitute “CCR limit”.

10  Subclause 3(6) of Schedule 4

Omit “CCTR limit”, substitute “CCR limit”.

Note:       The heading to subclause 3(6) of Schedule 4 is altered by omitting “ CCTR limit ” and substituting “ CCR limit ”.

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

11  Division 4AA of Part 3 (heading)

Repeal the heading, substitute:

Division 4AA Child care rebate

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

Repeal the heading, substitute:

Subdivision AA Quarterly payments of child care rebate

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

Repeal the heading, substitute:

Subdivision A Determination of entitlement to child care rebate

14  Division 5 of Part 5 (heading)

Repeal the heading, substitute:

Division 5 Automatic review of child care rebate decisions



 

Part 2 Bulk amendments

15  Amendment of Acts

The specified provisions of the Acts listed in this Part are amended by omitting “child care tax rebate” and substituting “child care rebate”.

A New Tax System (Family Assistance) Act 1999

16  Subsection 3(1) (paragraph (da) of the definition of family assistance )

17  Subsection 3(1) (definition of week )

18  Subsection 3(6)

19  Subsection 57EA(1)

Note:       The heading to section 57EA is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

20  Subsection 57F(1)

Note:       The heading to section 57F is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

21  Section 84AA (wherever occurring)

Note:       The heading to section 84AA is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

22  Section 84A (wherever occurring)

Note:       The heading to section 84A is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

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

23  Section 65EAA (wherever occurring)

Note:       The heading to section 65EAA is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

24  Section 65EAB (wherever occurring)

Note:       The heading to section 65EAB is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

25  Section 65EAC (wherever occurring)

Note:       The heading to section 65EAC is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

26  Section 65EF (wherever occurring)

Note:       The heading to section 65EF is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

27  Section 66 (wherever occurring)

28  Subsection 84A(3)

29  Subsection 92A(2)

30  Subsection 93A(6) (paragraph (bb) of the definition of family assistance payment )

31  Paragraph 104(da)

32  Paragraph 108(2)(db)

33  Paragraphs 154(4A)(c) and (d)

34  Subparagraph 173(1)(d)(vi) (wherever occurring)

35  Paragraph 175(a)

36  Paragraph 175AA(a)

Note:       The heading to section 175AA is altered by omitting “ child care tax rebate ” and substituting “ child care rebate ”.

37  Section 219TA (paragraph (ha) of the definition of relevant benefit )

38  Paragraph 224(1)(ca)

Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008

39  Subitem 36(2) of Schedule 2

Income Tax Assessment Act 1997

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

41  Subsection 52-150(1)



 

Part 3 Transitional

42  Operation of laws

(1)       If, before the commencement of item 1 of this Schedule (the commencement time ), a thing was done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the thing is taken to have been done in relation to child care rebate.

(2)       If, before the commencement time, a thing was omitted to be done in relation to child care tax rebate, then, for the purposes of the operation of any law of the Commonwealth after the commencement time, the omission is taken to have happened in relation to child care rebate.

(3)       Subitems (1) and (2) do not have the effect of changing the time at which the thing was actually done or omitted to have been done.

(4)       The Minister may, by writing, determine either or both of the following:

                     (a)  that subitem (1) does not apply in relation to a specified thing done;

                     (b)  that subitem (2) does not apply in relation to a specified thing omitted to have been done.

A determination under this subitem has effect accordingly.

(5)       A determination under subitem (4) is not a legislative instrument.

(6)       For the purposes of this item:

doing a thing includes making an instrument.

omitting to do a thing includes failing to make an instrument.

43  References in instruments

(1)       If:

                     (a)  an instrument was in force immediately before the commencement time; and

                     (b)  the instrument refers to child care tax rebate (including by way of abbreviation);

the reference has effect after the commencement time as if it were a reference to child care rebate.

(2)       The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified reference. A determination under this subitem has effect accordingly.

(3)       A determination under subitem (2) is not a legislative instrument.

44  Regulations

The Governor-General may make regulations prescribing matters of a transitional nature (including any saving or application provisions) relating to the amendments or repeals made by this Schedule.