Commonwealth Consolidated Acts

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

Obligation to keep records

             (1)  A person who operates an approved child care service, immediately before the service ceases to be an approved child care service, must keep a record referred to in subsection (2) for the period for which the service would have been required, under section 219F, to keep the record if the service had not ceased to be an approved child care service.

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

          (1A)  A person commits an offence if the person contravenes subsection (1).

Penalty:  60 penalty units.

          (1B)  Subsection (1A) is an offence of strict liability.

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

Type of records to be kept

             (2)  The records the person is required to keep are the records that the service was required to keep under section 219F immediately before the service ceased to be an approved child care service.

Notification of premises at which records are kept

             (3)  The person must notify the Secretary in writing, within the period of 14 days beginning on the day after the cessation day, of the premises at which the records are kept on the day after the cessation day.

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

          (3A)  A person commits an offence if the person contravenes subsection (3).

Penalty:  60 penalty units.

          (3B)  Subsection (3A) is an offence of strict liability.

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

Notification if premises changes

             (4)  If the premises at which the records are kept changes during the period:

                     (a)  beginning on the day after the cessation day; and

                     (b)  ending on the last day the person is required to keep the records under subsection (1);

the person must notify the Secretary in writing of the new premises within the period of 14 days beginning on the day the records begin to be kept at the new premises.

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

          (4A)  A person commits an offence if the person contravenes subsection (4).

Penalty:  60 penalty units.

          (4B)  Subsection (4A) is an offence of strict liability.

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

             (5)  In subsections (3) and (4):

"cessation day" means the day the service ceased to be an approved child care service.