Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 204

             (1)  If an approved child care service has:

                     (a)  after the service was approved, become aware of any matter existing when the service was approved as a result of which the service should not have been approved; or

                     (b)  become aware of any matter occurring after the service was approved as a result of which a condition for the continued approval of the service has not been complied with;

the service must notify the Secretary in writing of the matter as soon as practicable after becoming aware of it.

Note:          This is a civil penalty provision. Part 8C provides for pecuniary penalties for breaches of civil penalty provisions.

             (2)  An approved child care service commits an offence if the service contravenes subsection (1).

Penalty:  20 penalty units.