Commonwealth Consolidated Acts

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

             (1)  If:

                     (a)  a determination is in force under section 50F that an individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and

                     (b)  a session or sessions of care are provided by an approved child care service to the child during a period (the statement period ) described in subsection (4); and

                     (c)  the service is required to pass on an amount under section 219B for the session or sessions;

the service must, before the end of one month starting on the day after the end of the statement period, give to the individual or some other person applicable under rules made under subsection (6) a statement setting out the matters specified in subsection (5) in relation to the session or sessions.

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:

                     (a)  a determination is in force under section 50F that an individual is conditionally eligible for child care benefit by fee reduction in respect of a child; and

                     (b)  a session or sessions of care are provided by the service to the child during a period (the statement period ) described in subsection (4); and

                     (c)  the service is required to pass on an amount under section 219B for the session or sessions; and

                     (d)  the service does not, before the end of one month starting on the day after the end of the statement period, give to the individual or some other person applicable under rules made under subsection (6) a statement setting out the matters specified in subsection (5) in relation to the session or sessions.

Penalty:  60 penalty units.

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

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

             (4)  The statement periods for the service are as follows:

                     (a)  the first statement period is the period of 3 months starting on the day (the initial day ) that is:

                              (i)  the day Schedule 2 to the Family Assistance Legislation Amendment (Child Care) Act 2010 commences; or

                             (ii)  if the Secretary approves the service under section 195 of this Act on a day later than the one described in subparagraph (i)--that later day;

                            or, if before or during that 3-month period the service chooses a shorter period starting on the initial day, the shorter period;

                     (b)  each of the later statement periods is:

                              (i)  the period of 3 months starting on the day after the end of the immediately preceding statement period; or

                             (ii)  if before or during that 3-month period the service chooses a shorter period starting on that day--the shorter period.

             (5)  The matters required to be set out in a statement for a statement period are:

                     (a)  the start and end of the statement period; and

                     (b)  the amount that would have been the fees payable for the session or sessions of care provided by the service to the child during the statement period if no amount had been passed on under section 219B for the session or sessions; and

                     (c)  the amount of fee reductions required to be passed on under section 219B for the session or sessions; and

                     (d)  any other information the Secretary specifies in the rules (if any) made under subsection (6).

Note:          The amount of fee reductions required to be set out in the statement may be a nil amount (see section 4A).

             (6)  The Secretary may, by legislative instrument, make rules dealing with any of the following matters:

                     (a)  how statements should be given;

                     (b)  to whom the statements should be given;

                     (c)  for particular approved child care services or classes of approved child care services--different statement periods;

                     (d)  other information that must be given in the statements.

Correcting or reissuing statements

             (7)  If:

                     (a)  an approved child care service has, under subsection (1), given an individual or other person a statement (the earlier statement ) relating to a session or sessions of care provided by the service to a child in the statement period; and

                     (b)  under section 50ZA, the service is notified on a day (the notification day ) of a recalculated rate or amount in respect of any of those sessions;

the service must, before the end of the first statement period starting after the notification day, give the individual or other person either a statement setting out the matters specified in subsection (5) taking account of the recalculation or a statement amending the earlier statement so as to take account of the recalculation.

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

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

                     (a)  the service has, under subsection (1), given an individual or other person a statement (the earlier statement ) relating to a session or sessions of care provided by the service to a child in the statement period; and

                     (b)  under section 50ZA, the service is notified on a day (the notification day ) of a recalculated rate or amount in respect of any of those sessions; and

                     (c)  the service does not, before the end of the first statement period starting after the notification day, give the individual or other person either a statement setting out the matters specified in subsection (5) taking account of the recalculation or a statement amending the earlier statement so as to take account of the recalculation.

Penalty:  60 penalty units.

             (9)  Subsection (8) is an offence of strict liability.

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