Reconciliation of Child Care Benefit (CCB) for approved care 007-11020000

CCB reconciliation compares:

• CCB received as child care fee reductions which is applied by the child care services during the relevant financial year based on the family's estimated income, and
• CCB entitlement based on actual income and actual child care attendance

Reconciliation can result in a top-up payment, nil adjustment, or an overpayment.

CCB reconciliation can occur once all required information is available.

Reconciliation will remain pending if expected actual income details for the customer (and their partner) have not been transferred from the Australian Taxation Office (ATO). As reconciliation is triggered on the fourth Monday in July of each year, it is expected that all child care attendance has been submitted by the child care services. If a customer advises they are not required to lodge a tax return, see Recording not required to lodge advice and previous year income.

Debt offsetting can automatically apply during reconciliation if the customer has an outstanding CCB or Child Care Rebate (CCR) debt.

CCB reconciliation for customers who were zero rate for the entire year will occur from the fourth Monday in July to ensure all child care attendance has been submitted by the child care service.

This allows the customer's annual Chid Care Rebate (CCR) entitlement to be determined sooner. When actual income details are received, re-reconciliation of CCB may occur and the customer's annual CCR will be recalculated.

A customer's actual CCR annual entitlement will be automatically calculated when CCB reconciliation is finalised or a CCB lump sum claim is finalised.

Customers whose income is too high to receive CCB may still be eligible for CCR.

Different reconciliation processing applies if the customer had an ex-partner during the financial year. Partial reconciliation can occur from 1 July of the lodgement year for CCB if only the ex-partner's actual income details are required for CCB reconciliation to occur.

CCB reconciliation does not apply to:

• periods where the customer or their partner are in receipt of an income support payment
• CCB for registered care, as it is not income tested
• JET Child Care fee assistance (JETCCFA), as it is an entitlement paid on top of CCB
• periods in receipt of Grandparent Child Care Benefit (GCCB)
• periods in receipt of Special CCB
• non-lodger and/or late lodger as the process that applies to FTB reconciliation does not apply to CCB reconciliation

There are restrictions with regard to disclosure and confidentiality of customer, partner and ex-partner information for CCB customers, that is, privacy, Person Permitted to Enquire (PPE) and implied authority. Results of CCB reconciliation or lump sum claims must not be discussed with the child care service.