A New Tax System (Family Assistance) (Administration) (Child Care Benefit — Record Keeping) Rules 2006

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Legislation au F2006L02036 Rules Not in force Legislative Instrument

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A New Tax System (Family Assistance) (Administration) (Child Care Benefit —Record Keeping) Rules 2006

 

 

made under subsection 219F (3) of the A New Tax System (Family Assistance) (Administration) Act 1999.

Compilation No. 3 

Compilation date:   13 March 2017

Includes amendments up to: A New Tax System (Family Assistance) (Administration) (Child Care Benefit —Record Keeping) Amendment Rules 2017 (F2017L00163)                                                                     

 

 

 

 

Prepared by the Department of Education and Training, Canberra

 

About this compilation

 

This compilation

This is a compilation of the A New Tax System (Family Assistance) (Administration) (Child Care Benefit – Record Keeping) Rules 2006 that shows the text of the law as amended and in force on 13 March 2017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

 

 

1 Name of Rules

  These Rules are the A New Tax System (Family Assistance) (Administration) (Child Care Benefit — Record Keeping) Rules 2006

2 Commencement

  These Rules commence on 1 July 2006.

3 Revocation

  The Child Care Benefit (Record Keeping) Rules 2000 are revoked.

4 Interpretation

 (1) In these Rules:

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

approval rules means the Child Care Benefit (Eligibility of Child Care Services for Approval and Continued Approval) Determination 2000.

 (2) An expression used in these Rules that is also used in the Act or the Family Assistance Act has the same meaning in these Rules as it has in the Act or the Family Assistance Act.

5 References to revoked Rules

 (1) A reference in an instrument to the Child Care Benefit (Record Keeping) Rules 2000 is taken, after commencement of these Rules, to include a reference to these Rules.

 (2) A reference in an instrument to a provision of the Child Care Benefit (Record Keeping) Rules 2000 (the revoked provision) is taken, after commencement of these Rules, to include a reference to a provision of these Rules that corresponds to the revoked provision.

 (3) In this section:

instrument includes a contract, deed, undertaking and a funding or other agreement, but does not include a legislative instrument within the meaning of the Legislative Instruments Act 2003.

Note   For references in a legislative instrument, see section 10 of the Acts Interpretation Act 1901 and paragraph 13 (1) (a) of the Legislative Instruments Act 2003.

6 Records to be kept by approved child care services

  An approved child care service must keep the following kinds of records:

 (a) if applicable, the licence to operate a child care service issued by the State or Territory in which the service operates;

 (b) records of attendance for each child to whom care is provided (whether or not any person is currently eligible or conditionally eligible for child care benefit in respect of the child), including records of any absences from care;

(ba)  any statements or other documents prepared or obtained by the service in relation to an absence mentioned in subsection 10 (3) of the Family Assistance Act;

 (c) copies of any certificates given by the child care service under the family assistance law;

 (d) copies of reports given by the child care service to the Secretary under section 219N of the Act;

 (e) any notice of determination, or notice of variation of determination, given to the service by the Secretary under the family assistance law for the purposes of child care benefit;

(ea) any written nominations of the kind mentioned in subsection 7 (1) of the A New Tax System (Family Assistance) (Child Care Benefit — Eligible Hours of Care) Determination 2006;

 (f) copies of receipts issued to people who have paid child care fees;

 (g) enrolment forms;

 (h) copies of notices of enrolment given to the Secretary by the child care service under section 219A or 219AA of the Act;

 (i) insurance policies and any other documentation relating to insurance;

 (j) accounting records, including cash books and journals;

 (k) copies of any agreements made in accordance with section 24 of the approval rules (family day care services and in‑home care services: in‑home care agreement).

7 Additional records to be kept by approved family day care services

  

(1) An approved family day care service must keep current records of: 

 (a) the full name, residential address and contact telephone number of each carer employed or contracted by the approved family day care service; and

 (b) if child care is provided by a carer at a place other than the carer’s residence — the address and telephone number of the premises where that care is provided.

(2) An approved family day care service must keep any records provided to or created by the approved family day care service for the purposes of sections 10A and 10AB of the Child Care Benefit (Eligibility of Child Care Services for Approval and Continued Approval) Determination 2000.

 

Notes to the A New Tax System (Family Assistance) (Administration) (Child Care Benefit – Record Keeping) Rules 2006

Note 1

The A New Tax System (Family Assistance) (Administration) (Child Care Benefit — Record Keeping) Rules 2006 in force under section 219F (3) of the A New Tax System (Family Assistance) (Administration) Act 1999 as shown in this compilation is amended as indicated in the Tables below.

Table of Instruments

Title

FRLI registration number

Date of notification in Gazette or FRLI registration

Date of
commencement

Application, saving or
transitional provisions

A New Tax System (Family Assistance) (Administration) (Child Care Benefit –Record Keeping) Rules 2006

F2006L02036

29 June 2006

1 July 2006

-

A New Tax System (Family Assistance)  (Administration) (Child Care Benefit – Record Keeping) Amendment Rules 2008 (No. 1)

F2008L00955

25 March 2008

26 March 2008

s. 4 (see note 2 below)

A New Tax System (Family Assistance) (Administration) (Child Care Benefit – Record Keeping) Amendment Rules 2015 (No. 1)

F2015L01406

7 September 2015

12 October 2015

-

A New Tax System (Family Assistance) (Administration) (Child Care Benefit —Record Keeping) Amendment Rules 2017

F2017L00163

27 February 2017

13 March 2017

s. 4

 

 

 

 

 

 

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

S. 4 (1)

am. 2008 F2008L00955

S. 6 (b)

rs. 2008 F2008L00955

S. 6 (ba)

ad. 2008 F2008L00955

S. 6 (ea)

ad. 2008 F2008L00955

S. 6 (h)

rs. 2008 F2008L00955

S. 7

rs. 2015 F2015L01406

S. 7(2)

rs. 2017 F2017L00163

 

Note 2

 

Section 4 of the A New Tax System (Family Assistance) (Administration) (Child Care Benefit – Record Keeping) Amendment Rules 2008 (No. 1) provided:

 

4        Application

 

 (1) The amendments made by these Rules apply to an approved child care service as follows:

 (a) if the application day for the service is before the commencement of these Rules — on and after the first day of the first week falling wholly after that commencement;

 (b) in any other case — on and after the first day of the first week falling wholly after the application day for the service.

 (2) In this rule:

application day has the meaning given by subitem 91 (1) of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007.

 

Overview

The A New Tax System (Family Assistance) (Administration) (Child Care Benefit — Record Keeping) Rules 2006, enacted under section 219F (3) of the A New Tax System (Family Assistance) (Administration) Act 1999, were introduced to address the need for streamlined and organised record-keeping practices among approved child care services in Australia. These rules were established to ensure that such services maintain comprehensive and accurate records, thereby facilitating the administration of child care benefits and related compliance requirements. The rules were enacted by the Parliament of Australia and aim to provide clarity and consistency in the record-keeping obligations of child care service providers, which ultimately supports the effective delivery of family assistance services. These rules outline the specific types of records that approved child care services must keep, including operational licenses, attendance records, enrolment forms, and insurance documentation, among others. By mandating these record-keeping practices, the rules aim to support the proper administration and auditing of child care benefits, ensuring that services are compliant with legislative requirements and that benefits are distributed accurately and efficiently.

Scope and Application

The A New Tax System (Family Assistance) (Administration) (Child Care Benefit – Record Keeping) Rules 2006 apply to approved child care services and approved family day care services that are eligible to provide child care benefits under the A New Tax System (Family Assistance) (Administration) Act 1999. These Rules mandate the types of records that must be maintained by such services to ensure compliance with the legislative requirements governing the administration of child care benefits. The scope of the legislation extends to Commonwealth and state or territory jurisdictions as per the family assistance laws. This legislative instrument revokes the Child Care Benefit (Record Keeping) Rules 2000 and is applicable from 1 July 2006. The Rules have been amended several times, most recently by the A New Tax System (Family Assistance) (Administration) (Child Care Benefit — Record Keeping) Amendment Rules 2017, which includes modifications and updates to the types of records required to be kept by approved child care services. These amendments do not alter the underlying text of the Rules but affect their application as per the specified transitional provisions.

Key Provisions

The A New Tax System (Family Assistance) (Administration) (Child Care Benefit – Record Keeping) Rules 2006 (the Rules) specify the record-keeping obligations for approved child care services under the A New Tax System (Family Assistance) (Administration) Act 1999 (the Act). These Rules, which commenced on 1 July 2006, mandate the types of records that approved child care services must maintain to ensure compliance with child care benefit provisions. The Rules require approved child care services to keep records such as licence details (Section 6(a)), attendance records for all children (Section 6(b)), absence records (Section 6(ba)), certificates (Section 6(c)), reports to the Secretary (Section 6(d)), notices of determination or variation (Section 6(e)), written nominations (Section 6(ea)), fee receipts (Section 6(f)), enrolment forms (Section 6(g)), enrolment notices (Section 6(h)), insurance documentation (Section 6(i)), accounting records (Section 6(j)), and agreements (Section 6(k)). Additionally, approved family day care services must keep records of carers' details (Section 7(1)) and any records relevant to sections 10A and 10AB of the Child Care Benefit (Eligibility of Child Care Services for Approval and Continued Approval) Determination 2000 (Section 7(2)). Approved child care services must ensure they maintain all specified records accurately and in an accessible format. This includes maintaining attendance and absence records for all children, regardless of their eligibility for child care benefit. They must also keep copies of any relevant certificates, reports, notices, and enrolment forms. Approved family day care services, in particular, must keep detailed records of their carers, including their full name, residential address, and contact telephone number, as well as the address and telephone number of any premises where care is provided. These obligations are intended to facilitate transparency, accountability, and the proper administration of child care benefits. Failure to comply with the record-keeping requirements under these Rules may result in administrative consequences. While the Rules themselves do not explicitly outline specific offences or penalties, non-compliance could lead to investigations by the Department of Social Services or other relevant authorities. This may result in financial penalties, audits, or other administrative actions taken against the approved child care service. The Act and other related legislation may impose further penalties for non-compliance with child care benefit requirements. In summary, the Rules set out detailed record-keeping requirements for approved child care services to ensure proper administration of child care benefits. Approved child care services must maintain a wide range of records, including attendance, absence, certificate, report, notice, enrolment, and insurance records. Failure to comply with these requirements may lead to administrative consequences under the Act or related legislation.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.