Changes to fit and proper person requirements coming soon 

Important changes impacting new Child Care Subsidy (CCS) provider approval applicants are coming into play from 1 April 2025. 

As part of the changes all new providers will be required to include a statement of tax record (STR) as part of their fit and proper assessment. 

The provider must supply the STR, and 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

Providers will be able to request an STR from the ATO:

• by using ATO online services
• through their registered tax professional.

For CCS approval, a provider must be considered fit and proper to handle public money. 

Visit the Department of Education website for more information on STR for CCS.