REMINDER: New STR requirements for CCS provider approval applicants from 1 April 

All new Child Care Subsidy (CCS) provider approval applicants will need to supply a statement of tax record (STR) to the Australian Government Department of Education effective 1 April 2025. 

The STR demonstrates their engagement with the tax system and is mandatory when applying to administer the CCS. Some existing providers may also be asked to provide an STR. The Department of Education will notify those existing providers who will need an STR.

Applying for an STR

Those who need to apply for an STR should use the Department of Education’s online services, and after submitting an application, will be given a receipt and their STR within four business days.

Important tips:

1. Make sure you have an Australian business number (ABN), tax file number (TFN) and goods and service tax (GST) registration if your income is above the relevant limits.
2. Review your submissions: Ensure you have submitted at least 90 per cent of your tax returns, business activity statements (BAS), and fringe benefits tax (FBT) due in the past four years (or since you started, if less than 4 years).
3. Address outstanding debts: If you owe $10,000 or more (not including disputed debts), you must either pay them off or set up a payment plan.

For detailed information on how to apply for the STR, visit this website: Statement of tax record. If you’d like to know more about why the STR is now required, you can learn more at the Australian Government Department of Education.

This new requirement aims to promote financial integrity and ensure child care providers are compliant with their tax obligations.