Child Care Benefit (Receipts) Rules 2000 (Cth)

Child Care Benefit (Receipts) Rules 2000

I, DAVID MARCUS ROSALKY, Secretary to the Department of Family and Community Services, make these Rules under subsection 219E(2) of the A New Tax System (Family Assistance) (Administration) Act 1999.

Dated               26 June            2000.

David Rosalky

Secretary to the Department of Family and Community Services

Child Care Benefit (Receipts) Rules 2000

made under the

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

Contents

Page

Part 1          Preliminary

1  Citation   3

2  Commencement   3

3  Interpretation   3

Part 2        Receipts

4  Persons to whom receipts should be given   4

5  Additional information to be provided in receipts                    4

Part 1            Preliminary

1. Citation

These rules may be cited as the Child Care Benefit (Receipts) Rules 2000.

1. Commencement

These rules commence on 1 July 2000, immediately after the commencement of Schedule 2 to the A New Tax System (Family Assistance and Related Measures) Act 2000.

1. Interpretation

(1)   In these rules:

ABN (Australian Business Number) has the same meaning as in the A New Tax System (Australian Business Number) Act 1999;

the Act means the A New Tax System (Family Assistance) (Administration) Act 1999;

receipt period means a period in respect of which child care fees are paid and a receipt is issued.

(2)     Unless the contrary intention appears, expressions used in this these rules shall have the same meanings as in the primary legislation, and for this purpose “the primary legislation” means the Act and the A New Tax System (Family Assistance) Act 1999.

Part 2            Receipts

1. Persons to whom receipts should be given

(1)   Subject to subsection (2), an approved child care service must issue a receipt to any person who has paid child care fees and:

(a) is an individual whose child care fees have been reduced in accordance with section 219A of the Act; or

(b)   paid on behalf of an individual referred to in paragraph (a).

1. Subsection (1) does not apply where the period in respect of which the child care fees were paid includes a period, or part of a period, specified in:

(a)   a certificate given by the approved child care service under subsection 76(1) of the Family Assistance Act for a reason set out in subparagraph 76(1)(b)(i) (child at risk), or

(b)   a determination by the Secretary under subsection 81(3) of the Family Assistance Act (child at risk).

1. Additional information to be provided in receipts

Receipts issued by approved child care services must contain the following information in addition to the statements of fees paid and the amount of fee reductions made:

(a)    the name of the child care service;

(b)   the signature of the person who issued the receipt;

(c)    the name of the person to whom the receipt is issued;

(d)   if applicable, the service’s ABN;

(e)    the name of the child in respect of whom payment was made;

(f) the period in respect of which payment was made;

(g)    the receipt number;

(h)    the date of issue of the receipt;

(i) the total number of days during the current financial year on which the child has been absent from the care of the service on a “permitted absence day” within the meaning of subsection 10(3) of the Family Assistance Act.