These Rules are the Child Care Subsidy Secretary’s Rules 2017.
3 Authority
These Rules are made under subsection 85GB(2) of the A New Tax System (Family Assistance) Act 1999.
4 Definitions
In these Rules:
ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
Education and Care Services National Law, in relation to an entity or service in a State or Territory except Western Australia, means the law of that name set out in the Schedule to the Education and Care Services National Law Act 2010 (Vic), as adopted in that State or Territory, and in relation to an entity or service in Western Australia, means the Education and Care Services National Law (WA) Act 2012.
educator, in relation to a child care service in a State or Territory, means an educator within the meaning of the Education and Care Services National Law or, to the extent that the context permits reference to an individual who provides child care at an IHC service, an IHC educator.
Family Assistance Act means the A New Tax System (Family Assistance) Act 1999.
Family Assistance Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999.
FDC educator, in relation to an FDC service in a State or Territory, means a family day care educator within the meaning of the Education and Care Services National Law.
FDC service, in a State or Territory, means a family day care service within the meaning of the Education and Care Services National Law.
IHC educator means an individual employed, contracted or otherwise engaged by an approved provider for the purposes of providing child care by an IHC service.
IHC service is short for in home care service.
mandatory child safety training has the same meaning as in subsection 8(5) of the Child Care Subsidy Minister’s Rules 2017.
Note: A term used in these Rules that is defined in the Family Assistance Act or the Family Assistance Administration Act has the same meaning as it has in the relevant Act (see subsection 3(2) of each of those Acts and paragraph 13(1)(b) of the Legislation Act 2003).
Part 2—Payment of child care subsidy and additional child care subsidy
5 Additional requirements for when a claim for CCS is effective
(1) For paragraph 67BE(g) of the Family Assistance Administration Act, all of the following requirements must be satisfied in relation to a claim made by an individual who has previously received an amount of CCS during an income year that has ended before the claim (a test income year):
(a) for all of the test income years, the individual, and any partner of the individual during any of the test income years:
(i) has lodged their income tax return with the Commissioner of Taxation; or
(ii) is not required to lodge an income tax return;
(b) the individual, and any partner of the individual, during any of the test income years, did not owe a debt to the Commonwealth under section 71B, 71C or 71E of the Family Assistance Administration Act, unless, at the time of the claim, the debt:
(i) has been fully repaid; or
(ii) was written off or waived by the Secretary; or
(iii) is being repaid by instalments under an arrangement entered into under section 91 of the Family Assistance Administration Act.
(2) If the only reason an individual’s claim is not effective under section 67BE of the Family Assistance Administration Act is that a requirement prescribed by subsection (1) of this section is not satisfied in relation to a partner of the individual who is no longer the individual’s partner, the requirement does not apply to the individual’s claim if the Secretary is satisfied it is appropriate in the circumstances.
Part 3—Approval of providers of child care services
Division 1—Application for approval
6 Information to be contained in an application for approval
(1) For paragraph 194A(2)(b) of the Family Assistance Administration Act, an application for provider approval must include, where applicable, the following information about the applicant:
(a) full legal name and proposed trading name as an approved provider;
(b) an ABN, where it is required to hold one under the A New Tax System (Australian Business Number) Act 1999;
(c) any approval number issued under the Education and Care Services National Law, as it applies in a State or Territory, in relation to the applicant;
(d) street and postal addresses (in the case of a company registered with the Australian Securities and Investments Commission, the address must match the address of the registered office or principal place of business);
(e) representative name and contact details in respect of the application;
(f) documentation sufficient to prove the applicant’s identity to the Secretary;
(g) where the provider is applying in their capacity as a trustee of a trust, a copy of the relevant trust deed;
(h) where the provider is registered with the Australian Charities and Not‑for‑profits Commission, details of its registration as publicly available on the Australian Charities and Not‑for‑profits Commission’s website;
(i) the name and contact details for each person with management or control of the provider;
(j) details of how the applicant will comply with section 195D of the Family Assistance Administration Act from the time that section becomes applicable to the applicant;
(k) all of the following in relation to each person with management or control of the provider:
(i) if the person is an individual—a National Personal Insolvency Index check using the Bankruptcy Register Search service provided by the Australian Financial Security Authority, carried out no more than 30 days before the person commenced to hold that position;
(ii) if the person is an individual—a copy of a national police check from a State or Territory police service, or an agency accredited by the Australian Criminal Intelligence Commission, carried out no more than 6 months before the person commenced to hold that position;
(iii) if the person is an individual—a current and historical personal name extract search of the records of the Australian Securities and Investments Commission, carried out no more than 30 days before the person commenced to hold that position;
(iv) if the person is a company—a current and historical company extract search of the records of the Australian Securities and Investments Commission, carried out no more than 30 days before the person commenced to hold that position;
(v) evidence that the person does not appear on the banned and disqualified register held by the Australian Securities and Investments Commission (in the form of a computer printout of the results of the search);
(l) a declaration regarding any circumstance of the kind referred to in subsections 46(4) and (5) of the Child Care Subsidy Minister’s Rules 2017, including where no such circumstance exists;
(m) the identity of any company that owns or controls the applicant;
(n) for every service to be added to the provider’s approval, all of the following details:
(i) the proposed name of the service—being, where a business name has been registered with the Australian Securities and Investments Commission in respect of the service, that name;
(ii) any approval number issued under the Education and Care Services National Law, as it applies in a State or Territory, in relation to an education and care service;
(iii) the type of service being applied for, as referred to in subclause 2(3) of Schedule 2 to the Family Assistance Act;
(iv) the physical address of the service where the service proposes to provide sessions of care;
(v) the name and contact details for each person responsible for the day‑to‑day operation of the service;
(vi) in relation to each person responsible for the day‑to‑day operation of the service, where the person is an individual—a national police check from a State or Territory police service, or an agency accredited by the Australian Criminal Intelligence Commission, carried out no more than 6 months before the date of the application;
(vii) where the application is made by a person proposing to operate an FDC service or an IHC service, a declaration that all proposed educators are fit and proper persons having regard to any prior actions involving fraud or dishonesty and their capacity to comply with the family assistance law;
(o) where the application is made in respect of an IHC service, evidence that there has been contact with an In Home Care Support Agency (within the meaning of section 49B of the Child Care Subsidy Minister’s Rules 2017) for the purposes of providing the IHC service.
(2) For paragraph 194A(2)(b) of the Family Assistance Administration Act, an application for provider approval must include the following:
(a) if the provider is a partnership—separate Statements of Tax Record issued by the Australian Taxation Office to the partnership and each of the partners, each with a date of issue no more than 30 days before the date of the application;
(b) if the provider is applying in their capacity as a trustee of a trust—separate Statements of Tax Record issued by the Australian Taxation Office to the trustee and the trust, each with a date of issue no more than 30 days before the date of the application;
(c) if neither paragraph (a) nor (b) applies—a Statement of Tax Record issued by the Australian Taxation Office to the provider with a date of issue no more than 30 days before the date of the application.
Note: Paragraph (c) applies to all providers that are neither partnerships nor applying in their capacity of trustee, namely individuals, bodies corporate and entities or bodies prescribed by the Minister’s Rules.
Division 2—Application to add or remove a service
7 Information to be contained in an application to add a service
For paragraph 196A(2)(b) of the Family Assistance Administration Act, an application to add a service to a provider’s approval must contain all of the following (as applicable):
(a) the unique provider approval number given to the provider by the Secretary;
(b) the name and contact details for the provider’s representative in respect of the application;
(c) for every service to be added to the provider’s approval:
(i) the proposed name of the service—being, where a business name has been registered with the Australian Securities and Investments Commission in respect of the service, that name;
(ii) any approval number issued under the Education and Care Services National Law, as it applies in a State or Territory, in relation to an education and care service approval under that law;
(iii) the type of service being applied for, as referred to in subclause 2(3) of Schedule 2 to the Family Assistance Act;
(iv) the physical and postal address of the service where the service proposes to provide sessions of care;
(v) the name and contact details for each person responsible for the day‑to‑day operation of the service;
(vi) in relation to each person responsible for the day‑to‑day operation of the service, where the person is an individual—a national police check from a State or Territory police service, or an agency accredited by the Australian Criminal Intelligence Commission, carried out no more than 6 months before the date of the application;
(vii) where the application is made by a person proposing to operate an FDC service or an IHC service, a declaration that all proposed educators are fit and proper persons having regard to any prior actions involving fraud or dishonesty and their capacity to comply with the family assistance law;
(d) where the application is made in respect of an IHC service, evidence that there has been contact with an In Home Care Support Agency (within the meaning of section 49B of the Child Care Subsidy Minister’s Rules 2017) for the purposes of providing the IHC service.
8 Information to be contained in an application to remove a service
For paragraph 196A(2)(b) of the Family Assistance Administration Act, an application to remove a service from a provider’s approval must contain all of the following:
(a) the unique provider approval number given to the provider by the Secretary;
(b) the name and contact details for the provider’s representative in respect of the application;
(c) for every service which the provider is seeking to have removed from the provider’s approval, the following details:
(i) the unique service approval number given to the provider by the Secretary;
(ii) the reason for requesting the removal of the service;
(iii) the requested end date for the service approval;
(iv) where the provider is seeking to remove the service because it has sold the business performed by the service, details of the legal entity to whom the business was or is to be sold.
Division 3—Suspension of approval
8A Information to be contained in a request for suspension
For the purposes of paragraph 197AA(2)(d) of the Family Assistance Administration Act, a request to suspend the approval of an approved provider, or the approval of an approved provider in respect of one or more services, must contain the following information:
(a) the full legal name and trading name of the provider;
(b) the unique provider approval number given to the provider by the Secretary;
(c) for each service for which the provider requests a suspension—the unique service approval number given to the provider by the Secretary;
(d) the reasons why the provider is requesting a suspension;
(e) the name and contact details for the provider’s representative in respect of the request.
Part 4—Provider requirements
Division 1—Complying written arrangements
9 Requirements for complying written arrangements
For subsection 200B(3) of the Family Assistance Administration Act, an arrangement is a complying written arrangement where it expressly sets out, in writing, all of the following:
(a) the names and contact details of the parties to the arrangement;
(b) the date the arrangement was entered into;
(c) the name and date of birth of the child to whom sessions of care are proposed to be provided;
(d) whether care will be provided on a routine basis under the arrangement, and if so:
(i) details about the days on which sessions of care will usually be provided; and
(ii) usual start and end times for these sessions of care;
(e) whether care may be provided on a casual or flexible basis under the arrangement (either in addition to, or instead of, being provided on a routine basis);
(f) details about fees proposed to be charged to the individual for the sessions of care provided under the arrangement, which can be detailed by reference to other material (such as a fee schedule or information available on a website maintained by the provider) that the parties expressly understand may vary from time to time.
Note 1: Paragraph 85BA(1)(b) of the Family Assistance Act provides that an individual is eligible for CCS where, among other requirements, the individual has incurred a liability to pay for a session of care under a complying written arrangement. Such an arrangement must both comply with the requirements set out above and be stated in terms that clearly establish a liability to pay for sessions of care in order for an individual to be eligible for CCS for a session of care.
Note 2: An arrangement can be in hardcopy or electronic form.
Division 2—Requirement to give individuals statements of entitlement
Note: Subsection 201D(3) of the Family Assistance Administration Act provides that (in addition to the requirements prescribed by section 10) a statement of entitlement must include the following:
(i) the start and end dates of the statement period;
(ii) the hourly session fee for each session of care provided by the service to the child in the statement period;
(iii) the total of the fee reduction amounts for the fee reduction decisions for the individual of which the provider was given notice for the weeks in the statement period.
10 Additional information to be provided in statement of entitlement
For subparagraph 201D(3)(a)(iv) of the Family Assistance Administration Act, an approved child care provider must provide the following information in a statement given under subsection 201D(2) of that Act for any sessions of care provided to a child by the service during a statement period:
(a) a breakdown, for each fee reduction decision, of amounts for each session of care and whether the decision related to a payment of CCS or ACCS;
(b) the date of issue of the statement;
(c) the name of the provider and any business name of the service registered with the Australian Securities and Investments Commission;
(d) the ABN (if any) of the provider and, if the relevant service trades under a different ABN, that ABN;
(e) any unique identifier assigned to the service and the provider by the Department;
(f) the name of the individual to whom the statement is issued;
(g) the name of the child to whom any sessions of care were provided during the statement period;
(h) any unique identifier assigned by the Department to the enrolment of the child for care by the service;
(i) daily and weekly totals of the number of hours of care provided during the statement period, including start and end times for each session of care;
(ia) daily and weekly totals of the number of hours of the child’s physical attendance during the statement period, including start and end times of the child’s physical attendance;
(j) for the statement period and cumulatively for the financial year until the date of issue of the statement—the sum of:
(i) the number of days on which the service is taken to have provided a session of care to the child under subsection 10(2) of the Family Assistance Act; and
(ii) the number of days on which the service is taken to have provided a session of care to the child under subsection 10(3) of the Family Assistance Act;
(k) daily and weekly totals of the amount of all fees charged by the provider for care provided during the statement period, including details about the type and amount of:
(i) any discounting or refund applied in order to pass on fee reductions; and
(ii) any discounting applied in order to pass on payments prescribed by the Child Care Subsidy Minister’s Rules 2017 for the purposes of paragraph 2(2A)(c) of Schedule 2 to the Family Assistance Act that have been received by the provider; and
(iii) any discounting allowed under section 201BA or 201BB of the Family Assistance Administration Act;
(l) the number of hours of care during the statement period for which the fees were reduced or for which the individual otherwise received the benefit of a fee reduction amount (as referred to in section 201A of the Family Assistance Administration Act);
(m) if care was provided by a service that was not a centre‑based day care service or an outside school hours care service during the statement period:
(i) the name of each educator who provided care during the statement period and which sessions of care the educator provided; and
(ii) any unique identifier assigned to each educator by the Department.
Division 3—Requirement to make records
11 Requirement for provider to make a written record of information or an event not otherwise recorded in writing
For subparagraph 202A(1)(b)(iv) of the Family Assistance Administration Act, an approved provider must, in relation to the following matters, make a written record of information or an event of which it becomes aware, if the provider would not otherwise have a written record:
(a) the giving of notice to an appropriate State/Territory support agency under section 204K of the Family Assistance Administration Act;
(b) where an FDC educator provides care at premises other than the educator’s residence—the address and contact number of the premises;
(ba) where an IHC educator provides care at premises other than the residential premises referred to at subsection 15B(5) of the Child Care Subsidy Minister’s Rules 2017 due to exceptional circumstances—the address and contact number of the premises;
(c) copies of the evidence and information provided about persons with management or control of a provider and persons responsible for the day‑to‑day operation of a service required to be provided with an application for approval as referred to in paragraph 6(k) and subparagraph 6(n)(vi) of these Rules;
(d) any evidence or information produced in order to comply with subsections 43(3) and (4) of the Child Care Subsidy Minister’s Rules 2017 (about police checks and working with children checks) and to support any statements made about police checks and working with children checks in an application for approval;
(e) where a provider receives a payment prescribed by the Child Care Subsidy Minister’s Rules 2017 for the purposes of paragraph 2(2A)(c) of Schedule 2 to the Family Assistance Act—information about the payment;
(f) where a provider allows a discount under section 201BA or 201BB of the Family Assistance Administration Act—information about the discount;
(g) where a service closes for the purposes of mandatory child safety training—records confirming:
(i) that the service was closed for the purposes of staff completing mandatory child safety training;
(ii) the date on which the service closed; and
(iii) the start and end time of the closure;
(h) where an IHC educator or an FDC educator is unavailable to care for children enrolled in a session of care, and for which the educator is responsible, because the educator is completing mandatory child safety training—records confirming:
(i) that the educator was unavailable to provide care because the educator was completing mandatory child safety training;
(ii) the date on which the educator was unavailable to provide care;
(iii) the start and end time that the educator was unavailable to provide care; and
(iv) the full name of the educator.
Division 4—Requirement to keep records
12 Requirement to keep certain records
For paragraph 202B(1)(d) of the Family Assistance Administration Act, an approved provider must keep records in relation to the following matters:
(a) copies of the evidence and information provided about persons with management or control of a provider and persons responsible for the day‑to‑day operation of a service provided with an application for approval as referred to in paragraph 6(k) and subparagraph 6(n)(vi) of these Rules;
(b) any evidence or information produced in order to comply with subsections 43(3) and (4) of the Child Care Subsidy Minister’s Rules 2017 (about police checks and working with children checks) and to support any statements made about police checks and working with children checks in an application for approval;
(c) records created in order to comply with any requirements imposed under section 204G of the Family Assistance Administration Act (requirements prescribed by Minister’s rules in relation to children who are members of a prescribed class);
(d) any complaints made to the provider, or to any of the services of the provider, relating to compliance with the family assistance law;
(e) record of attendance for each child to whom care is provided (regardless of eligibility for CCS and/or ACCS), including records of any absences from care;
(f) any statements or other documents prepared or obtained by the service for the purpose of demonstrating that the criteria set out in subsection 10(3) of the Family Assistance Act are met (in relation to absences in excess of 42 days in a financial year);
(g) copies of invoices and receipts issued to individuals in relation to the payment of child care fees for care provided by the service;
(h) copies of any statements issued under section 201D of the Family Assistance Administration Act;
(i) copies of any statements issued under section 201E of the Family Assistance Administration Act;
(ia) information about payments prescribed by the Child Care Subsidy Minister’s Rules 2017 for the purposes of paragraph 2(2A)(c) of Schedule 2 to the Family Assistance Act that have been received by the approved provider;
(ib) information about any discounts allowed under section 201BA or 201BB of the Family Assistance Administration Act;
(j) any other documentation required to be made to comply with a condition for continued approval set out in the Child Care Subsidy Minister’s Rules 2017;
(k) records about service closures for mandatory child safety training, as made under paragraph 11(g) of these Rules;
(l) records about when an IHC educator or FDC educator is unavailable to provide care, as made under paragraph 11(h) of these Rules.
Division 5—Contents of session reports
13 Information to be included in a session report
For paragraph 204B(2)(c) of the Family Assistance Administration Act, a report must include the following information:
(a) the week to which the report relates;
Note: Subject to subsection 3(6) of the Family Assistance Act, a week begins on a Monday for the purposes of CCS and ACCS.
(b) the day the session of care was provided or would have been provided;
(c) the start time and end time of the session of care for which the child was enrolled;
(d) whether the child attended the session of care or any part of the session of care;
(e) if the child attended the session of care or any part of the session of care—the time the child arrived at and the time the child departed the service;
(f) if the child did not attend the session of care, and the session cannot be taken to have been provided under subsection 10(2) of the Family Assistance Act—whether the absence was for a reason set out in subsection 10(4) of the Family Assistance Act, and if so, the reason;
(g) the amount the individual was liable to pay, or would, disregarding any discount allowed under section 201BA or 201BB of the Family Assistance Administration Act, have been liable to pay, for the session of care, reduced by any payment, other than a payment mentioned in subclause 2(2A) of Schedule 2 to the Family Assistance Act, which the individual benefited from in respect of the session;
(h) whether the individual benefited from:
(i) a payment prescribed under paragraph 2(2A)(c) of Schedule 2 to the Family Assistance Act in respect of the session; or
(ii) a discount allowed under section 201BA or 201BB of the Family Assistance Administration Act in respect of the session;
(i) if the individual benefited from a payment or discount referred to in paragraph (h) in respect of the session:
(i) the type of payment or discount; and
(ii) an estimate of the amount of the payment or discount;
(j) if the session of care was provided by a FDC service or an IHC service—the personnel identifier assigned to the educator;
(k) whether the session was part of an early education program for children as described in subparagraph 194D(a)(vi) of the Family Assistance Administration Act.
Part 5—Transitional and application provisions
Division 1—Amendments made by the Child Care Subsidy Amendment (Application for Approval) Secretary’s Rules 2025
14 Application of amendments made by the Child Care Subsidy Amendment (Application for Approval) Secretary’s Rules 2025
The amendments to these Rules made by the Child Care Subsidy Amendment (Application for Approval) Secretary’s Rules 2025 apply in relation to applications for approval under section 194A of the Family Assistance Administration Act made on or after 1 April 2025.
Note: The Child Care Subsidy Amendment (Application for Approval) Secretary’s Rules 2025 amended section 6 of these Rules to provide that an application for provider approval must include one or more Statement of Tax Record issued by the Australian Taxation Office.
15 Application of amendments made by the Child Care Subsidy Amendment (Requirements Relating to Third Party Payments and Discounts) Secretary’s Rules 2025
The amendments to these Rules made by item 4 of Schedule 1 to the Child Care Subsidy Amendment (Requirements Relating to Third Party Payments and Discounts) Secretary’s Rules 2025 apply in relation to session reports for weeks beginning on or after 7 July 2025.
Note: Item 4 of Schedule 1 to the Child Care Subsidy Amendment (Requirements Relating to Third Party Payments and Discounts) Secretary’s Rules 2025 amended section 13 of these Rules to require session reports to include information about payments prescribed by the Child Care Subsidy Minister’s Rules 2017 for the purposes of paragraph 2(2A)(c) of Schedule 2 to the Family Assistance Act and any discounting allowed under section 201BA or 201BB of the Family Assistance Administration Act.