Commonwealth Consolidated Acts

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

             (1)  This section applies if:

                     (a)  a determination of conditional eligibility for child care benefit by fee reduction under section 50F is in force in respect of an individual (the claimant ) and a child for a session of care provided by an approved child care service to the child in a week; and

                     (b)  the Secretary calculates under section 50Z, or recalculates under section 50ZA, the amount of fee reduction applicable in respect of the session of care; and

                     (c)  the Secretary has notified the service of the amount in accordance with subsection 50Z(3), or the recalculated amount in accordance with subsection 50ZA(2).

             (2)  The service must, within 14 days after being notified of the amount as calculated or recalculated, pass the amount on to the claimant, except to the extent that the service is required to remit the amount to the Secretary under section 219QB.

Note 1:       This amount must be passed on, even if the payment of amounts to the service in respect of fee reduction has been suspended under paragraph 200(1)(h).

Note 2:       This is a civil penalty provision. Part 8C provides for pecuniary penalties for breaches of civil penalty provisions.

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

Penalty:  60 penalty units.

          (2B)  Subsection (2A) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code .

             (4)  If:

                     (a)  the service reduces the amount by which it charges the claimant in respect of the session of care in anticipation of the Secretary's calculation of the amount applicable in respect of fee reduction for that session (the anticipated fee reduction ); and

                     (b)  the service was an approved child care service at the time the session of care was provided;

the service is taken to have passed on to the claimant an amount equal to the anticipated fee reduction.

             (5)  The amount is taken to have been passed on to the claimant on the day on which the Secretary notified the service of the amount in accordance with subsection 50Z(3) or 50ZA(2) .