{"id":"F2023L00590","name":"A New Tax System (Family Assistance) (Administration) (Class Debt Waiver—Absences before First Attendance or after Last Attendance) Instrument 2023","slug":"a-new-tax-system-family-assistance-administration-class-debt-waiver-absences-before-first-attendance","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441865,"registerId":"F2023L00590-fast-fetch-1775957040287","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Family Assistance) (Administration) (Class Debt Waiver—Absences before First Attendance or after Last Attendance) Instrument 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Family Assistance) (Administration) (Class Debt Waiver—Absences before First Attendance or after Last Attendance) Instrument 2023\n\nI, Jason Clare, Minister for Education, make the following instrument.\n\nDated 24 May 2023   \n\nJason Clare\n\nMinister for Education\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Classes of debts that may be waived\n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Family Assistance) (Administration) (Class Debt Waiver—Absences before First Attendance or after Last Attendance) Instrument 2023.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument. The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 102(1) of the A New Tax System (Family Assistance) (Administration) Act 1999.\n\n4  Class of debts that may be waived\n\n  For the purpose of subsection 102(1) of the Family Assistance Administration Act, the class of debts is those debts that arise under subsection 71B(1) or subsection 71C(1) of that Act because:\n\n (a) an amount was paid to an individual by way of CCS or ACCS for a session of care provided by a child care service of a provider to a child on a day; and\n\n (b) the child did not attend any part of the session of care on that day; and\n\n (c) the day was:\n\n (i) before the day the child first attended a session of care provided by the service; or\n\n (ii) after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and\n\n (d) the service is not taken to have provided the session of care to the child on the day under subsection 10(2), (3) or (5) of the Family Assistance Act.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument operates exactly within the scope intended by its enabling provision (section 102(1) of the Family Assistance (Administration) Act 1999), which specifically authorises the Minister to determine classes of debts that may be waived. The narrow, technical nature of the debt class described aligns precisely with the administrative purpose of the parent Act's debt waiver framework."},"complexity_factors":["Very short instrument: only 4 operative sections","No defined terms section — relies entirely on definitions in the parent Act","Single operative provision (section 4) with straightforward cumulative conditions (a)-(d)","No cross-references to other legislation beyond the enabling Act and specific subsections","No exceptions, exemptions, or discretionary powers created","Simple logical structure: four conditions that must all be met, with one condition containing two alternative limbs (before first attendance OR after last attendance)"],"plain_english_summary":"This instrument automatically cancels certain Centrelink childcare subsidy debts for families wrongly charged when a child didn’t actually attend care. It covers cases where subsidy was paid for sessions before a child’s first attendance or after their last attendance, and the provider isn’t treated as having provided care. It prevents families being pursued for debts caused by mismatched enrolment and attendance records."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument does not alter the underlying statutory debt-creation rules; it exercises the waiver power in subsection 102(1) to cancel a narrowly defined class of debts that arise under subsections 71B(1) or 71C(1) where attendance timing conditions are met. It narrows enforcement for those specific cases rather than expanding the statutory categories."},"complexity_factors":["Narrow, single-purpose instrument with only one substantive operative clause (section 4).","Depends on cross-references to other Act provisions (subsections 71B(1), 71C(1) and subsection 10(2), (3) and (5) of the Family Assistance Act), requiring reading across statutes to determine scope.","Requires factual determinations about a child’s ‘first’ and ‘last’ attendance dates to identify qualifying debts.","Imposes administrative verification and record‑checking burdens on the agency and potentially on providers/parents to establish attendance history.","Uses delegated waiver power under subsection 102(1) of the Administration Act, which concentrates discretion in the Minister (administrative implementation risk).","Simple commencement clause but legal effect depends on interplay with existing recovery procedures and debt-raising provisions in the Family Assistance framework."],"plain_english_summary":"This instrument (made by the Minister for Education) waives a specific class of childcare subsidy debts. It applies where CCS or ACCS was paid for a session the child did not attend, and the day was either before the child’s first attendance or after their last attendance, provided the session is not treated as having been provided under the Family Assistance Act. It changes recovery practice: the Minister cancels those particular debts, shifting enforcement and verification work to administrators and providers."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-family-assistance-administration-class-debt-waiver-absences-before-first-attendance","history":"/api/acts/a-new-tax-system-family-assistance-administration-class-debt-waiver-absences-before-first-attendance/history","analysis":"/api/acts/a-new-tax-system-family-assistance-administration-class-debt-waiver-absences-before-first-attendance/analysis","conflicts":"/api/acts/a-new-tax-system-family-assistance-administration-class-debt-waiver-absences-before-first-attendance/conflicts","importantCases":"/api/acts/a-new-tax-system-family-assistance-administration-class-debt-waiver-absences-before-first-attendance/important-cases","documents":"/api/acts/a-new-tax-system-family-assistance-administration-class-debt-waiver-absences-before-first-attendance/documents"}}