Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 219AG

Civil penalty

          (1A)  An approved child care service contravenes this subsection if:

                     (a)  the service is required to notify the Secretary of a correction or available information under section 219AF; and

                     (b)  the service does not notify the Secretary in accordance with that section.

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

Offence

             (1)  An approved child care service commits an offence if:

                     (a)  the service is required to notify the Secretary of a correction or available information under section 219AF; and

                     (b)  the service does not notify the Secretary in accordance with that section.

Penalty:  60 penalty units.

             (2)  Subsection (1) is an offence of strict liability.