Commonwealth Consolidated Acts

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

             (1)  If the approval of a child care service is suspended or cancelled, the person who operated the child care service immediately before the service's approval was suspended or cancelled must fulfil the obligations under the following provisions in respect of sessions of care that occurred before the approval was suspended or cancelled as if it had not been:

                     (a)  section 219A;

                     (b)  section 219AA;

                     (c)  section 219AF;

                     (d)  section 219B;

                     (e)  section 219BA;

                      (f)  section 219BB;

                     (g)  section 219BC;

                     (h)  section 219BD;

                      (i)  section 219E;

                      (j)  section 219N;

                     (k)  section 219QB.

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

          (1A)  If the approval of a child care service is suspended or cancelled, the person who operated the child care service immediately before the service's approval was suspended or cancelled must fulfil the obligations under the following provisions in respect of care that occurred before the approval was suspended or cancelled as if it had not been:

                     (a)  section 219EA;

                     (b)  section 219QE.

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

Penalty:  60 penalty units.