6.4.2.50 CCB Reconciliation & Child Care Usage/Attendance Information

Summary

This topic explains how the reconciliation of CCB is affected by the availability of child care usage/attendance information.

For CCB individuals and consequently CCR individuals, who are required to lodge an income tax return, reconciliation can only occur once the following details are available:

  • actual ATI of individual (and their partner) for the income year as determined by the ATO, and
  • child care usage/attendance information provided by the child care services used by the individual during the income year.

For child care services not transitioned to CCMS

Child care usage details are submitted by child care services to Centrelink 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.

For child care services that have transitioned to CCMS

Weekly child care attendance information is provided by child care services to DSS 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 an individual 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 Centrelink 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

Policy reference: FA Guide 6.4.2.10 Verification of Adjusted Taxable Income

Last reviewed: 20 September 2016