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A New Tax System (Family Assistance and Related Measures) Act 2000
In force
Administered by
Department of Education
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C2004C01419 C01
03 May 2000
-
30 June 2000
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1 Short title
2 Commencement
3 Schedule(s)
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Schedule 1—Amendment of the A New Tax System (Family Assistance) Act 1999
Part 1—Amendments relating to family tax benefit and maternity immunisation allowance
22A Exceptions to the operation of section 22
25 Effect of FTB child being in individual’s care for less then 10% of a period
68 When the maternity immunisation allowance is shared
14A Rate of rent assistance payable to individual who is a relevant shared carer
16A Rent paid by a member of an illness separated, respite care or temporarily separated couple
19A Extended meaning of receiving maintenance income
19B Application of maintenance income test to certain pension and benefit recipients and their partners
20A Annualised amount of maintenance income
21 Maintenance income of members of couple to be added
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25A Family tax benefit advance to individual
Part 2—Amendments relating to child care benefit
10 Effect of absence of child from care of approved child care service other than an approved occasional care service
10A Effect of absence of child from care of approved child care service that is an approved occasional care service
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Division 4—Eligibility for child care benefit
41 Overview of Division
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Subdivision A—Eligibility of an individual for child care benefit by fee reduction for care provided by an approved child care service
42 When an individual is conditionally eligible for child care benefit by fee reduction for care provided by an approved child care service
43 When an individual is eligible for child care benefit by fee reduction for care provided by an approved child care service
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Subdivision B—Eligibility of an individual for child care benefit for a past period for care provided by an approved child care service
44 When an individual is eligible for child care benefit for a past period for care provided by an approved child care service
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Subdivision C—Eligibility of an individual for child care benefit for a past period for care provided by a registered carer
45 When an individual is eligible for child care benefit for a past period for care provided by a registered carer
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Subdivision D—Eligibility of an individual for child care benefit by single payment/in substitution because of the death of another individual
46 Eligibility for child care benefit if a conditionally eligible or eligible individual dies
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Subdivision E—Eligibility of an approved child care service for child care benefit by fee reduction for care provided by the service to a child at risk
47 When an approved child care service is eligible for child care benefit by fee reduction for care provided to a child at risk
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Subdivision F—Limitations on conditional eligibility or eligibility for child care benefit for care provided by an approved child care service or a registered carer that do not relate to hours
48 No multiple eligibility for same care
49 Person not conditionally eligible or eligible for child care benefit if child in care under a welfare law or child in exempt class of children
50 Person not eligible for child care benefit while an approved child care service’s approval is suspended
51 Approved child care service not eligible for care provided to a child at risk if Minister so determines
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Subdivision G—Limitations on eligibility for child care benefit for care provided by an approved child care service relating to hours
52 Limit on eligibility for child care benefit relating to hours
53 Weekly limit of hours
54 Circumstances when a limit of 50 hours applies
55 Circumstances when a limit of more than 50 hours applies
56 Circumstances when 24 hour care limit applies
57 Minister’s determination of sole provider
57A Minister to determine which hours in sessions of care are to count towards the limits
57B Minister may determine rules
57C Certificates to be given and decisions and determinations to be made in accordance with rules
57D Minister’s determinations subject to disallowance
57E Meaning of work/disability test
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Division 4—Child care benefit
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Subdivision A—Overview of Division
69 Overview of Division
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Subdivision B—General provisions relating to rate of fee reductions and child care benefit for care provided by an approved child care service
70 Application of Subdivision to parts of sessions of care
71 Weekly limit on child care benefit for care provided by an approved child care service
72 Weekly limit on rate of fee reductions while individual is conditionally eligible for care provided by an approved child care service
73 Rate of fee reductions or child care benefit—individual conditionally eligible or eligible under section 43
74 Rate of child care benefit—individual eligible under section 44
75 Rate of child care benefit—approved child care service if child at risk
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Subdivision C—Rate of fee reductions and child care benefit if care provided by an approved child care service and child is at risk or individual is in hardship
76 Fee reductions or child care benefit rate certified by an approved child care service
77 Limitation on service giving certificates for child at risk—13 weeks only
78 Limitation on service giving certificates for individual in hardship—13 weeks only
79 Limitation on service giving certificates—reporting period limit
80 Limitation on service giving certificates for individuals on grounds of hardship—Secretary imposes limit
81 Fee reductions or child care benefit rate determined by the Secretary
82 Certificate and determination to be made according to rules
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Subdivision D—Care provided by registered carer
83 Rate of child care benefit for care provided by registered carer
84 Weekly limit on child care benefit for care provided by a registered carer
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Division 5—Indexation
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85 Indexation of amounts used in rate calculations
Part 3—Common provisions relating to family assistance
3A An individual may be in the care of 2 or more other individuals at the same time
3A Working out adjusted taxable income in certain cases where individuals cease to be members of a couple
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Schedule 2—Amendment of the A New Tax System (Family Assistance) (Administration) Act 1999
Part 1—Amendments relating to family tax benefit, maternity allowance and maternity immunisation allowance
7A Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective
8A Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective
15 Restriction on determining claim where tax file number not provided etc.
15A Restriction on determining claim where bank account details not provided
25A Secretary’s power to approve a manner of notification
26A Secretary’s power to require bank account details
27A Variation of instalment entitlement determination where failure to provide bank account details
28A Variation of instalment entitlement determination where estimate of an amount is not reasonable
28B Variation of instalment entitlement determination where claim made for another payment type
31A Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates
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31B Variation of instalment entitlement determination to reflect revised maintenance income estimates
Part 2—Amendments relating to child care benefit
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Division 4—Child care benefit
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Subdivision A—Overview of process of fee reductions
48 Overview of process if individual is conditionally eligible for child care benefit by fee reductions
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Subdivision B—Making claims
49 Need for a claim
49A Who can make a claim
49B What may be claimed by an individual
49C Form etc. of effective claim by individual
49D Deemed claim under subsection 49(2) effective in certain circumstances
49E Tax file number requirement to be satisfied for claim by individual for payment of child care benefit for a past period for care provided by an approved child care service to be effective
49F Tax file number requirement to be satisfied for claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual to be effective
49G Bank account details or statement to be provided for claims by individuals for child care benefit to be effective
49H Restrictions on claims by an individual for payment of child care benefit by fee reduction
49J Restrictions on claim by individual for payment of child care benefit for past period for care provided by an approved child care service
49K Restrictions on claim by individual for payment of child care benefit for past period for care provided by a registered carer
49L Restrictions on claim by individual for payment of child care benefit by single payment/in substitution because of the death of another individual
49M Restriction on claim by an approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk
49N Claims may be withdrawn or varied
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Subdivision C—Determinations to be made on claim if individual claims payment of child care benefit by fee reduction
50 Determinations on effective claim
50A Secretary must make determinations
50B Determination of conditional eligibility or no entitlement to be made
50C Other determinations to be made if determination of conditional eligibility is made
50D Restriction on when determinations under section 50F or 50G can be made
50E Restriction on determination under section 50F or 50G if bank account details not provided
50F Determination of conditional eligibility
50G Determination that no entitlement
50H Determination of weekly limit of hours
50J Determination of CCB %
50K Determination of schooling %
50L When determinations are in force
50M Notice of determinations if claimant conditionally eligible
50N When determination of no entitlement is in force
50P Notice of determination of no entitlement
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Subdivision D—Determination of entitlement if individual determined to be conditionally eligible for child care benefit by fee reduction
51 Determination to be made if determination of conditional eligibility in force
51A Secretary must determine entitlement
51B Determination of entitlement
51C Determination that no entitlement
51D When determination is in force
51E Notice of determination
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Subdivision E—Determination of entitlement if individual claims payment of child care benefit for a past period
52 Determination on effective claim
52A Secretary must determine claim
52B Restriction on determining claim where bank account details not provided
52C Restriction on determining claim where tax file number not provided etc.
52D Restriction on determining claim for care provided by an approved child care service where tax assessment not made
52E Determination of entitlement—claim for care provided by an approved child care service
52F Determination of entitlement—claim for care provided by a registered carer
52G Determination that no entitlement
52H When a determination is in force
52J Notice of determination
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Subdivision F—Determination of entitlement if individual claims payment of child care benefit by single payment/in substitution
53 Determination on effective claim
53A Secretary must determine claim
53B Restriction on determining claim where bank account details not provided
53C Restriction on determining claim where tax file number not provided etc.
53D Determination of entitlement
53E Determination that no entitlement
53F When a determination is in force
53G Notice of determination
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Subdivision G—Determination of entitlement if claim by approved child care service for payment of child care benefit by fee reduction for care provided by the service to a child at risk
54 Determination on effective claim
54A Secretary must determine claim
54B Determination of entitlement
54C Determination of weekly limit of hours
54D Notice of determination
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Subdivision H—Matters relating to determinations
55 Determination of CCB % under section 50J may be based on estimate
55A Determination of rate under Subdivision F may be based on estimate
55B CCB % applicable to individual when certain other information not provided
55C CCB % applicable to individual when tax file number information not given
55D Schooling % applicable to individual when certain information not provided
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Subdivision J—Payment
56 Payment in respect of claim for child care benefit by fee reduction if claim by individual
56A Payment of child care benefit for a past period and by single payment/in substitution
56B Payment of child care benefit by fee reduction where claim by an approved child care service
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Subdivision K—Obligations to notify change of circumstances
56C Individual’s obligation to notify change of circumstances
56D Approved child care service’s obligation to notify of change of circumstances
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Subdivision L—Secretary’s powers
57 Secretary’s power to approve a manner of notification for the purposes of sections 56C and 56D
57A Secretary’s power to require bank account details
57B Secretary’s powers to request in claim form tax file number etc. of TFN claim persons
57C Secretary’s power to request tax file numbers etc. of certain TFN claim persons
57D Secretary’s power to request tax file numbers of TFN determination persons
57E Secretary’s power to require immunisation details
57F Secretary’s power to require data verification information
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Subdivision M—Variations of determinations if failure to provide tax file numbers or bank account details or to meet the immunisation requirement
58 Variation where failure to provide tax file number
58A Variation where failure to comply with request for bank account details
58B Variation where failure to comply with requirement to meet immunisation requirement
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Subdivision N—Variations of determinations if failure to provide data verification
59 Variation for failure to return the data verification form
59A Variation for failure to provide information in the data verification form relating to the name and address of the approved child care service
59B Variation for failure to provide information in the data verification form relating to conditional eligibility
59C Variation for failure to provide information in the data verification form relating to schooling %
59D Variation for failure to provide information in the data verification form relating to CCB %
59E Variation where information in the data verification form relating to CCB % affects the CCB %
59F Variation for failure to provide information in the data verification form relating to weekly limit of hours
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Subdivision P—Other variations of determinations relating to CCB %
60 Variation where entitlement determination for child care benefit for a past period uses minimum taxable income % and claimant gives certain information so that entitlement is recalculated
60A Variation where entitlement determination for child care benefit by single payment/in substitution uses minimum taxable income % and claimant gives certain information so that entitlement is recalculated
60B Variation where minimum taxable income % used under section 55, 55B or 55C as the taxable income % and claimant gives certain information so that CCB % is recalculated
60C Variation where CCB % calculated under Schedule 2 to Family Assistance Act and Secretary receives information from Commissioner of Taxation
60D Variation where income tax return not lodged
60E Variation where estimate of an amount given other than in response to a request by the Secretary is not reasonable
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Subdivision Q—Variation of determinations relating to conditional eligibility and schooling %
61 Variation where schooling % is 85% under section 55D and information about whether the child is a school child provided
61A Variation where failure to notify that the service has ceased to provide care to child
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Subdivision R—Variations of determinations because of failure to meet requirements arising under Division 1 of Part 6
62 Variation where failure to provide information relevant to conditional eligibility
62A Variation where failure to provide information relevant to CCB %
62B Variation where failure to provide information relevant to schooling %
62C Variation where failure to provide information relevant to a weekly limit of hours
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Subdivision S—Further variations after certain variations that can be undone
62D Secretary finds out information after undoing period is over
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Subdivision T—Notice requirement for variations under Subdivision M, N, P, Q, R or S
63 Notice of variation of determinations under Subdivision M, N, P, Q, R or S
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Subdivision U—Variations of determinations of weekly limit of hours because of a circumstance in section 54, 55 or 56 of the Family Assistance Act
64 Determination of weekly limit of hours may be varied
64A Varying determination so that a limit of 50 hours in a week applies
64B Varying determination so that a limit of more than 50 hours in a week applies
64C Varying determination so that a 24 hour care limit in a week applies
64D Varying determination so that a limit of 20 hours in a week applies
64E Notice of variation of determination under this Subdivision
64F Form of application
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Subdivision V—Variations of determinations for changes in circumstances
65 Variation of determination of conditional eligibility to reflect changes in conditional eligibility
65A Variation of determination of CCB % to reflect changes in CCB %
65B Variation of determination of CCB % to reflect revised adjusted taxable income estimates
65C Variation of determination of schooling % to reflect changes in schooling %
65D Variation of determination of a weekly limit of hours to reflect changes in weekly limit of hours
65E Notice of variation under this Subdivision
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Part 8A—Obligations of, and advances to, approved child care services
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Division 1—Obligations of approved child care services
219A Obligation to act on notices received or certificates given
219B Obligation to reduce fees of individuals when approved child care service is eligible for child care benefit
219C Obligation to pass on further fee reductions to individuals if notice of service’s entitlement shows entitlement is greater than the fee reductions originally passed on
219D Obligation if the service receives notice that the service’s approval has been suspended or cancelled
219E Obligation to provide receipts
219F Obligation to keep records
219G Former approved child care service to keep records
219H Appointment of authorised officers
219J Identity cards
219K Power to enter premises to inspect records
219L Occupier to provide authorised officer with access to records and assistance
219M Obligation to notify Secretary if operator intends to stop operating an approved child care service
219N Obligation to give reports to Secretary
219P Former operator of an approved child care service to report
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Division 2—Advances to approved child care services
219Q Secretary may determine advances to be paid to approved child care services
219R Payment of advances
219S Acquittal of advances paid to approved child care services
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219T Notice of determinations to pay and acquit advances
Part 3—Common provisions relating to family assistance
69 Special provisions relating to approved child care services
71 Debts arising in respect of family assistance other than child care benefit and family tax benefit advance
71A Debts arising in respect of family tax benefit advances
71B Debts arising in respect of fee reductions or child care benefit where no entitlement
71C Debts arising in respect of child care benefit where overpayment
71D Debt arising in respect of child care benefit where false or misleading statement by individual—debt owed by individual
71E Debt arising in respect of child care benefit when false or misleading statement etc. by service—debt owed by service
71F Debts arising under more than one provision
71G Debts arising in respect of child care benefit where advance paid to service—debt owed by service
71H Debts arising where reporting period limit is exceeded—debt owed by service
82 Methods of recovery
84 Deductions from debtor’s family tax benefit
84A Setting off arrears of family assistance against debt owed
87A Setting off debts of an approved child care service against advances to be paid to the service
92 Deduction by consent from a person’s family tax benefit to meet another person’s debt
92A Setting off arrears of family assistance of person against another person’s debt
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Division 1—Internal review
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Subdivision A—Review initiated by the Secretary
104 Decisions that may be reviewed by the Secretary on own initiative
105 Secretary may review certain decisions on own initiative
106 Notice of review decision to be given
107 Date of effect of certain decisions made under section 105
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Subdivision B—Review initiated by the applicant
108 Decisions that may be reviewed under section 109A
109 Persons affected by certain child support decisions
109A Review of certain decisions may be initiated by applicant
109B Notice to be given of decisions under section 109A
109C Authorised review officers
109D Review applications—time limits applicable to review of certain decisions
109E Date of effect of certain decisions relating to payment of family tax benefit by instalment
109F Withdrawal of review applications
109G Secretary may continue payment etc. pending outcome of application for review
109H Notification of further rights of review
111A Review applications—time limits applicable to review by the SSAT of certain decisions
111B Date of effect of certain SSAT decisions relating to payment of family tax benefit by instalment
141A Notice by Secretary of SSAT decision relating to a determination of conditional eligibility for child care benefit by fee reduction etc.
154A Use of tax file numbers
175A Knowingly obtaining fee reductions where no conditional eligibility or eligibility
176 Payment or fee reductions knowingly obtained by fraud
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Schedule 3—Amendment of Social Security Law
Social Security Act 1991
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127 Seasonal work carried out in what would have been a seasonal work non-benefit period extending beyond 30 June 2000
Social Security (Administration) Act 1999
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136 Notice of decision on review
Social Security (International Agreements) Act 1999
14A Additional child amounts
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Schedule 4—Amendment of other Acts
A New Tax System (Bonuses for Older Australians) Act 1999
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19 Application of social security law
Child Support (Assessment) Act 1989
Health Insurance Act 1973
Income Tax Assessment Act 1936
Medicare Levy Act 1986
Schedule 5—Transitional and saving provisions associated with the establishment of a scheme for the payment of family tax benefit, maternity allowance and maternity immunisation allowance
Schedule 6—Transitional provisions associated with the establishment of a scheme for the payment of child care benefit