From today, new Child Care Subsidy (CCS) provider approval applicants need to give us a statement of tax record (STR).
The provider must supply the STR. Applicants will need to:
- request and obtain the required STR for their organisation from the Australian Taxation Office (ATO)
- provide the STR as part of their application for CCS approval.
For CCS approval, a provider must be considered fit and proper to handle public money. All new providers go through a fit and proper assessment. The STR will form part of this assessment. It demonstrates a provider’s engagement with the tax system.
This requirement applies to:
- all new providers applying to administer CCS
- existing CCS approved providers, for example if requested as part of an audit or compliance review.
You can request an STR from the ATO using ATO online services or through your registered tax professional. To request an STR, visit the ATO website.
Find out more about who needs to provide an STR for your business structure on our website.