An approved Child Care Subsidy (CCS) provider must: lodge an enrolment notice within 7 days of the end of the week in which the Complying Written Arrangement started; submit session reports within 14 days of the end of the week the care was provided; give families a Statement of Entitlement every fortnight; make sure the gap fee is paid electronically; and keep records, including a record of attendance for every child, for 7 years. CCS is payable for up to 42 absence days per child per financial year without a reason, and since 5 January 2026 the 3 Day Guarantee gives every eligible family at least 72 subsidised hours a fortnight.
The reporting deadlines, absence rules and record-keeping duties that come with CCS approval, and what the 2026 3 Day Guarantee changes for services.
| What | Deadline |
|---|---|
| Enrolment notice (after a Complying Written Arrangement is made) | Within 7 days after the end of the week in which the arrangement started; one notice per child per service, in the name of the person who claimed CCS |
| Session reports | Within 14 days after the end of the week in which the sessions were provided (shorter or different rules apply in a few cases, such as a service approved after the enrolment started) |
| Statement of Entitlement to families | Every fortnight, for care already provided, showing attendance (in and out times) and fee reductions |
| Stopping operating a service | Notify the department at least 42 days before |
Source: Child Care Provider Handbook. Inaccurate reports can lead to incorrect subsidy, and Family Assistance Law creates offences and civil penalties for failures such as not giving a Statement of Entitlement on time.
Many services choose to discount fees for absences notified in advance; any discount must be shown in the session report. Your fee rules belong in the payment of fees policy.
The activity test was replaced on 5 January 2026. Every CCS-eligible family now gets at least 72 hours of subsidised care per child per fortnight (about three days a week); families get 100 hours if both parents do more than 48 hours of recognised participation a fortnight, have an approved exemption or exceptional circumstances, receive certain Additional Child Care Subsidy payments, or care for an Aboriginal and/or Torres Strait Islander child (Services Australia; Provider Handbook, Table A2). It applies to centre-based day care, family day care, outside school hours care and in home care. The guarantee is about subsidised hours: it does not guarantee a place, and the gap fee still applies.
Records can be electronic if stored safely and changes are tracked. These CCS records sit alongside the attendance record and other records the National Regulations require; see record retention periods and staff records.
CCS is payable for up to 42 absence days per child per financial year with no reason needed. After that, additional absences only attract CCS if taken for a reason set out in Family Assistance Law, such as illness with a medical certificate, and the provider holds the evidence.
Within 14 days after the end of the week in which the sessions of care were provided, with limited exceptions set out in the Child Care Provider Handbook.
From 5 January 2026, every CCS-eligible family can get at least 72 hours of subsidised care per child per fortnight, regardless of activity. Families get 100 hours if both parents do more than 48 hours of recognised participation, have an exemption, receive certain ACCS payments, or care for a First Nations child.
Generally no. CCS is not paid for absences before a child first physically attends, and the service is taken to have stopped providing care on the day the child last physically attends.
Seven years, including attendance records for every child, invoices and receipts, Statements of Entitlement and evidence for additional absences.
WIDEN Law answers National Quality Framework questions with inline citations to the National Law, the Regulations and the NQS, so you can check the source provision yourself.
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