All new Child Care Subsidy (CCS) provider approval applicants need to supply a statement of tax record (STR) to the Australian Government Department of EducationExternal Link. Some existing providers may also be asked to provide an STR. The Department of Education will notify those existing providers who will need an STR.
The STR demonstrates their engagement with the tax system and is mandatory when applying to administer the CCS.
Applying for an STR
Use our online services, and after you submit an application, you’ll get a receipt and your STR within 4 business days.
Important tips:
- Check your client's registration: Make sure they have an Australian business number (ABN), tax file number (TFN) and goods and service tax (GST) registration if their income is above the relevant limits.
- Review their submissions: Ensure they’ve submitted at least 90% of their tax returns, business activity statements (BAS), and fringe benefits tax (FBT) due in the past 4 years (or since they started, if less than 4 years).
- Address outstanding debts: If they owe $10,000 or more (not including disputed debts), they must either pay them off or set up a payment plan.
For detailed information on how to apply for the STR, visit our website Statement of tax record. If you’d like to know more about why the STR is now required, you can learn more at the Australian Government Department of EducationExternal Link.
This new requirement aims to promote financial integrity and ensure child care providers are compliant with their tax obligations.