Commonwealth Consolidated Acts

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

             (1)  If:

                     (a)  either:

                              (i)  an amount is paid to an approved child care service under section 219QC or subsection 219QD(2) for a week; or

                             (ii)  such an amount would be paid, but for a set off under subsection 82(2), section 219QA, section 219QD, section 219RC or section 219RE, or the imposition of a sanction under paragraph 200(1)(i); and

                     (b)  it is not reasonably practicable for the service to pass on to the individual within the time required under subsection 219EA(2) the child care rebate in respect of which the amount was or would have been paid;

the service must immediately remit to the Secretary an amount equal to the amount that could not be passed on.

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

             (2)  An approved child care service commits an offence if the service contravenes subsection (1).

Penalty:  60 penalty units.

             (3)  The amount must be remitted in the manner or way approved by the Secretary.

             (4)  The service must notify the Secretary of the remittal of the amount.

             (5)  The notice must:

                     (a)  be given in the form, and in the manner or way, approved by the Secretary; and

                     (b)  include any information required by the Secretary.