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

Power to enter premises to inspect records

Access to inspect records

             (1)  For the purposes of inspecting records referred to in section 219F or 219G, an authorised officer may enter:

                     (a)  in the case of records referred to in subsection 219F(1)--the premises of the approved child care service in respect of which the records are kept at any time during the service's hours of operation; or

                     (b)  in the case of records referred to in subsection 219G(2)--the premises last notified under section 219G in respect of the records at any reasonable time of a day that is not a Saturday, a Sunday or a public holiday in the place concerned.

Access to monitor compliance

          (1A)  An authorised officer may enter the premises of an approved child care service, at any time during the service's hours of operation, for the purposes of monitoring the service's compliance with a condition for the continued approval of the service.

Note:          The authorised officer could also inspect certain records while on the premises (see paragraph (1)(a)).



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