Commonwealth Consolidated Acts

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

Obligation to produce records referred to in subsection 219F(1)

             (1)  The occupier of premises referred to in paragraph 219K(1)(a), or another person who apparently represents the occupier, must produce to an authorised officer, or any other person assisting the officer, who has entered premises under section 219K, the records referred to in subsection 219F(1).

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 .

Obligation to produce records referred to in subsection 219G(2)

             (2)  The occupier of premises referred to in paragraph 219K(1)(b), or another person who apparently represents the occupier, must produce to an authorised officer, or any other person assisting the officer, who has entered premises under section 219K, the records referred to in subsection 219G(2).

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

          (2A)  A person commits an offence if the person 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 .

Obligation to provide reasonable facilities and assistance

             (3)  The occupier, or another person who apparently represents the occupier, must assist the officer with all reasonable facilities and assistance for the effective exercise of the officer's powers under section 219K.

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:  10 penalty units.

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

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

             (4)  Approved child care services have a responsibility under subsection 196(2A) to cooperate with a person exercising powers under subsection (1) or (3). An approved child care service that does not produce records or assist as provided for in those subsections is not complying with the responsibility. Failure to comply with the responsibility can result in a sanction being imposed under section 200.