Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 195A

                   For the purposes of the family assistance law:

                     (a)  when an obligation is imposed by that law on an approved child care service it is taken to be imposed on the person operating the service; and

                     (b)  when a permission is conferred by that law on an approved child care service it is taken to be conferred on the person operating the service.