Commonwealth Consolidated Acts

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

             (1)  For each week in which a session of care is provided by an approved child care service to a child in relation to whom an enrolment has been:

                     (a)  notified to the Secretary in accordance with sections 219A and 219AB; and

                     (b)  confirmed by the Secretary in accordance with section 219AE;

the service must give the Secretary a report in accordance with this section.

             (2)  For each week in which a session of care is provided by an approved child care service to a child in relation to whom an enrolment has been:

                     (a)  notified to the Secretary in accordance with sections 219AA and 219AB; and

                     (b)  confirmed by the Secretary in accordance with section 219AE;

the service must give the Secretary a report in accordance with this section.

             (3)  The report must be made in the form, and in the manner or way, approved by the Secretary.

             (4)  The report must include:

                     (a)  any information required by the Secretary that is relevant to:

                              (i)  determining whether a fee reduction is applicable in relation to the care and, if so, the rate and amount of that fee reduction; or

                             (ii)  making a determination of entitlement, or no entitlement, in relation to the care under Division 4 of Part 3; and

                    (aa)  any information required by the Secretary that is relevant to:

                              (i)  determining whether an individual is eligible to receive child care rebate; or

                             (ii)  determining the amount in which child care rebate is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week, a quarter or an income year; or

                            (iii)  making a determination of entitlement in relation to the care under Division 4AA of Part 3; or

                            (iv)  determining any other matter in relation to the payment of child care rebate to an individual; and

                     (b)  any other information required by the Secretary.

             (5)  Subject to subsection (5AA), the report must be given no later than:

                     (a)  if the week in which the session of care was provided fell wholly before the day on which the enrolment was confirmed--the period of 7 days after the day on which the enrolment was confirmed; and

                     (b)  otherwise--the end of the second week immediately following the week.

       (5AA)  If:

                     (a)  a payment is made to the service under section 219RD in relation to a period (the initial period ) notified to the service under subsection 219RD(4); and

                     (b)  the payment is made because of the service's failure to give a report under subsection (1) or (2) of this section within the period applicable under subsection (5) of this section;

the report must be given no later than:

                     (c)  7 days after the end of the initial period; or

                     (d)  if one or more other periods (that are consecutive with the initial period) are notified to the service under subsection 219RD(4)-- 7 days after the end of the last of those periods.

          (5A)  An approved child care service contravenes this subsection if:

                     (a)  the service is required to give a report under subsection (1) or (2); and

                     (b)  the service does not give the report in accordance with this section.

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

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

                     (a)  the service is required to give a report under subsection (1) or (2); and

                     (b)  the service does not give the report in accordance with this section.

Penalty:  60 penalty units.

             (7)  An approved child care service may:

                     (a)  substitute the report with an updated report at any time; or

                     (b)  if the report was given in circumstances where it was not required to be given--withdraw the report.

             (8)  Subsection (7) does not prevent rules under paragraph 205(1)(b) making provision for, and in relation to, child care services doing either or both of the following:

                     (a)  substituting reports given by the services under this section;

                     (b)  withdrawing reports given by the services under this section.