This topic explains how the reconciliation of CCB is affected by the availability of child care usage/attendance information.
For CCB recipients and consequently CCR recipients, who are required to lodge an income tax return, reconciliation can only occur once the following details are available:
Child care usage details are submitted by child care services to the FAO in the form of Statements of Child Care Usage. Due to the processing time for statements, this information is generally not available until after the subsequent quarter.
Weekly child care attendance information is provided by child care services to DEEWR in the form of an Attendance Record Report. This report must be provided by the end of the second week following the week the attendance relates to.
If a recipient used multiple services during the relevant income year (1.1.R.23), reconciliation cannot commence until all information from the child care services that the child(ren) was linked to for the claim period(s) during the relevant year have been received.
Example: Parents, Wilma and Fred are both required to submit an income tax return, which they do in early September for the relevant income year. Their child, Pebbles, has attended 2 child care services during that income year. In early October, the ATO finalises Wilma and Fred's TNAs and advises FAO of their ATIs. However, only one of the child care services Pebbles has attended has submitted details of her attendance for the year. Reconciliation of Wilma and Fred's CCB entitlement and subsequent CCR entitlement cannot take place until the second service submits child care usage/attendance information for Pebbles.
Determination of an individual's correct CCR entitlement can only take place after the CCB reconciliation has occurred.
Act reference: FA(Admin)Act section 219N Obligation to give reports to Secretary
Last reviewed: 16 July 2009