Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)

Schedule 1   Main amendments

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

116   After section 105B

Insert:

105C Review of entitlement to be paid CCS or ACCS - taking account of changes of circumstances etc.

Favourable changes affecting individuals

(1) A decision on review under section 105 of a child care decision in relation to section 67CD as to an individual's entitlement to be paid CCS or ACCS for a week must not take into account information if:

(a) apart from this section, the information would have the effect that the amount of CCS or ACCS the individual is entitled to be paid for the week is increased (including from nil); and

(b) either:

(i) the individual was required to notify the Secretary of the information by subsection 67FB(1); or

(ii) the Secretary required the individual to give the information or produce a document containing the information under Part 6 and the individual did not give the information or produce the document within the required period; and

(c) the CCS fortnight that includes the week started more than 28 days before the earlier of the following events:

(i) the individual notified or gave the information or produced the document;

(ii) the Secretary otherwise became aware of the information.

(2) Despite subsection (1), the Secretary may take the information into account if the Secretary is satisfied that the individual notified or gave the information, or produced the document, as soon as practicable.

(3) Subsection (1) does not apply if the information is the adjusted taxable income of the individual.

Favourable changes affecting providers

(4) A decision on review under section 105 of a child care decision in relation to section 67CH as to a provider's entitlement to be paid ACCS (child wellbeing) for a week must not take into account information if:

(a) apart from this section, the information would have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for the week is increased (including from nil); and

(b) either:

(i) the provider was required to notify the Secretary of the information by section 204F; or

(ii) the Secretary required the provider to give the information or produce a document containing the information under Part 6 and the provider did not give the information or produce the document within the required period; and

(c) the CCS fortnight that includes the week started more than 28 days before the earlier of the following events:

(i) the provider notified or gave the information or produced the document;

(ii) the Secretary otherwise became aware of the information.

(5) Despite subsection (4), the Secretary may take the information into account if the Secretary is satisfied that the provider notified or gave the information, or produced the document, as soon as practicable.

105D Review of entitlement to be paid CCS or ACCS - time limit on increase

(1) A decision on review under section 105 of a child care decision in relation to section 67CD as to an individual's entitlement to be paid CCS or ACCS must not have the effect that the amount of CCS or ACCS the individual is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the decision on review is made.

(2) Subsection (1) does not apply if:

(a) the decision on review is a child care decision made because of or in relation to section 105E, to the extent that the review relates to:

(i) the individual's adjusted taxable income for the income year in which the CCS fortnight starts; or

(ii) the individual's activity test result for the CCS fortnight; or

(b) the review is conducted:

(i) because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and

(ii) within 13 weeks after the individual or other person was notified by the Commissioner of the outcome of the review.

(3) A decision on review under section 105 of a child care decision in relation to section 67CH as to a provider's entitlement to be paid ACCS (child wellbeing) must not have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the decision on review is made.

105E Review of individual's entitlement to be paid CCS by fee reduction - meeting CCS reconciliation conditions

(1) If an individual meets the CCS reconciliation conditions for an income year (the relevant income year ) by the first deadline for the relevant income year:

(a) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions (if any) in relation to subsection 67CD(2) or (8) for the individual in relation to sessions of care provided in each week in CCS fortnights starting in the relevant income year; and

(b) the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and

(c) the review must take into account:

(i) information obtained about the adjusted taxable income of the individual by the meeting of the CCS reconciliation conditions; and

(ii) subject to section 105C, any other information available about the individual's activity test result or any other matter relevant to the individual's entitlement.

(2) If an individual does not meet the CCS reconciliation conditions for an income year (the relevant income year ) by the first deadline for the relevant income year:

(a) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions (if any) in relation to subsection 67CD(2) or (8) for the individual in relation to sessions of care provided in each week in CCS fortnights starting in the relevant income year; and

(b) the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and

(c) despite subsection 105(4), the Secretary must set the child care decisions aside and substitute them with determinations under subsection 67CD(8) that the individual is not entitled to be paid CCS or ACCS for the sessions of care.

(3) If an individual meets the CCS reconciliation conditions for an income year (the relevant income year ) after the first deadline for the relevant income year and by the second deadline for the relevant income year:

(a) for the purposes of subsection 105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions in relation to subsection 67CD(8) made for the individual in accordance with paragraph (2)(c) of this section; and

(b) the Secretary must exercise the power conferred by subsection 105(1) to review those child care decisions; and

(c) the review must take into account:

(i) information obtained about the adjusted taxable income of the individual by the meeting of the CCS reconciliation conditions; and

(ii) subject to sections 105C and 105D, any other information available about the individual's activity test result or any other matter relevant to the individual's entitlement.