House of Representatives

Explanatory Memorandum

(Circulated by authority of the Minister for Employment Participation and Childcare, the Honourable Kate Ellis MP)

Schedule 1 - Amendments

Summary

This Schedule makes amendments to the Family Assistance Administration Act to:

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insert a definition of 'large long day care centre operator';

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enable the Secretary, for the purposes of determining whether a large long day care centre operator is financially viable and likely to remain so, to require the large long day care centre operator and certain other persons to provide financial information;

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enable the Secretary, if the Secretary has concerns (on the basis of the financial information received), to engage an expert (who may be assisted by an audit team) to carry out an independent audit of the large long day care operator;

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enable an expert engaged by the Secretary, and other members of the audit team, accompanied by an authorised officer to enter, with consent, the premises of an approved child care service or any premises of the operator, for the purposes of carrying out an audit of the operator of an approved child care service;

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if entry is consented to, require the occupier of the premises or another person who apparently represents the occupier, to produce any documents, records or things required by the expert for the purposes of carrying out an audit, and to provide reasonable facilities and assistance to the expert, to other members of the audit team and to the accompanying authorised officer;

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require the expert who is engaged to carry out the audit to prepare and give to the Secretary a report about the affairs of the operator; and

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provide for consequences of a failure to comply with the measures (sanctions, civil penalties and offences).

Background

Family assistance law, as defined in section 3 of the Family Assistance Administration Act, assists families with the costs of child care through the provision of payments such as the child care benefit and child care rebate, to eligible individuals, for care provided by an approved child care service.

The child care benefit is a payment towards the cost of child care provided by an 'approved child care service'. Persons who operate or who propose to operate a child care service, including a centre based long day care service, may apply to the Secretary, under section 194 of the Family Assistance Administration Act, to have the service approved for the purposes of the family assistance law. Under section 195, the Secretary must approve a child care service for the purposes of the family assistance law if the Secretary is satisfied in relation to the matters specified in section 195(1).

A person may operate a number of approved child care services.

In accordance with section 196 of the Family Assistance Administration Act, as a condition for the continued approval of an approved child care service, the service must comply with various conditions, including any eligibility rules that are from time to time applicable under paragraph 205(1)(b) of the Family Assistance Administration Act.

Obligations of an approved child care service are taken to be imposed on the person operating that service (section 195A(a)).

The Minister has issued the Eligibility Determination under section 205(1). Among other eligibility rules, the Eligibility Determination provides that:

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an applicant must be a suitable person to operate a child care service; and

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whether or not an applicant, or the key personnel of an applicant, is or are suitable persons to operate a child care service is dependent on, among other things, the applicant's record of financial management relating to the provision of child care.

In view of the experience gained from the collapse of ABC Learning, the eligibility rules do not provide the Secretary with adequate means to assess and monitor the financial viability of large long day care centre operators. Accordingly, the new measures enable the Secretary to assess and monitor the financial viability of large long day care centre operators.

Explanation of the changes

A New Tax System (Family Assistance) (Administration) Act 1999

OVERVIEW OF THE MEASURES

This Schedule makes amendments to give effect to two measures to provide the Secretary with the means to assess and monitor the financial viability of large long day care centre operators.

Measure A provides for the collection of financial information from large long day care centre operators and certain persons with a sufficient connection with a large long day care centre operator, so that the Secretary is able to determine whether a large long day care centre operator is financially viable and likely to remain so.

Measure B provides that the Secretary may engage an expert (who may be assisted by an audit team) to carry out an independent audit of a large long day care centre operator if the Secretary, on the basis of the information collected under Measure A, has concerns about the financial viability of the operator.

MEASURE A OBTAIN FINANCIAL INFORMATION FOR THE PURPOSE OF DETERMINING WHETHER A LARGE LONG DAY CARE CENTRE OPERATOR IS FINANCIALLY VIABLE AND LIKELY TO REMAIN SO

(a) Definition of 'large long day care centre operator'

Items 4 and 5 - Subsection 3(1) and Item 7 - Before subsection 3(5)

Item 5 inserts a new definition, of large long day care centre operator , into subsection 3(1). A large long day care centre operator, in relation to a financial year, is defined as meaning:

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a person who operates, or proposes to operate, 25 or more approved centre based long day care services at any time during the financial year; or

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2 or more persons who, between them, operate, or propose to operate, 25 or more approved centre based long day care services during the financial year, so long as any of the following apply:

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one person has, at any time during the financial year, 25% or more of their executive officers in common with another person;

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one person owns, at any time during the financial year, 15% or more of another person; or

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one person is entitled to receive, at any time during the financial year, 15% or more of the dividends paid by another person.

Item 4 inserts a new definition, of executive officer , into subsection 3(1). The new definition of executive officer is relevant to the amendment made by Item 5 .

Executive officer means, in relation to an operator of an approved centre based long day care service, a person, by whatever name called and whether or not a director of the operator, who is concerned in, or takes part in, the management of the operator.

Item 7 inserts a new subsection 3(4B). New subsection 3(4B) permits the Minister to vary, by legislative instrument, the number of approved centre based long day care services specified in paragraphs (a) or (b) of the definition of large long day care operator inserted by Item 5 .

(b) A large long day care centre operator must be financially viable and be likely to remain so

Item 10 - After paragraph 195(1)() and Item 11 - After subsection 195(1)

Subsection 195(1) provides that the Secretary must approve a child care service for the purposes of the family assistance law if the Secretary is satisfied that the conditions specified in the subsection are met.

Item 10 inserts a new paragraph 195(1)(ba) which provides that it is a condition for approval of a child care service that, if the operator of the child care service is a large long day care centre operator, the Secretary is satisfied that the operator is financially viable and is likely to remain so.

Item 11 inserts a new subsection 195(1A) which provides that, for the purpose of paragraph 195(1)(ba), the Secretary must have regard to any financial information provided under new section 219GA (inserted by Item 15 ) in relation to the large long day care centre operator when determining whether the operator is financially viable and likely to remain so.

The Secretary may also take into account any other matters the Secretary considers relevant, when determining whether the operator is financially viable and likely to remain so. This second sentence of new subsection 195(1A) is included to put it beyond doubt that the Secretary can take into account financial information provided, for example, in the context of a global financial crisis.

Item 14 - After section 196

Item 14 inserts a new section 196A which provides that it is a condition for the continued approval of an approved child care service operated by a large long day care centre operator that the operator be likely to remain financially viable.

(c) The Secretary may require the provision of financial information for the purpose of determining whether a large long day care centre provider is financially viable and likely to remain so

Item 2 - Subsection 3(1) (after paragraph (k) of the definition of civil penalty provision ),

Item 6 - Subsection 3(1), Item 15 - After section 219G and Item 26 - Application

Item 15 inserts two new sections, new section 219GA and new section 219GB. New section 219GA relates to Measure A. New section 219GB relates to Measure B, and is explained as part of the explanation of amendments for Measure B.

New section 219GA - Secretary may require financial information relating to large long day care centre operators

New subsection 219GA(1) provides that the Secretary may, by notice in writing, for the purposes of determining whether a large long day care centre operator is financially viable and likely to remain so, require certain persons to provide financial information in relation to a financial year if the Secretary has reason to believe that the person is capable of giving the information.

New subsection 219GA(2) provides that the Secretary may, for the purposes of new subsection 219GA(1), issue a notice in writing requiring any of the following persons to provide financial information:

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the operator;

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a person who, at any time during the financial year, owns 15% or more of the operator (or, if the operator consists of more than one person, any of those persons);

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a person who, at any time during the financial year, is entitled to receive 15% or more of the dividends paid by the operator (or, if the operator consists of more than one person, any of those persons);

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a person who, at any time during the financial year, is owed a debt by the operator;

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a person who acts or is accustomed to act in accordance with the directions, instructions or wishes of, or in concert with, the operator (or, if the operator consists of more than one person, any of those persons);

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a person who directs or instructs the operator (or, if the operator consists of more than one person - any of those persons) to act in accordance with those directions or instructions;

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a person, if the operator (or, if the operator consists of more than one person - any of those persons) acts or is accustomed to act, so as to give effect to the first-mentioned person's wishes;

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a person with whom the operator (or, if the operator consists of more than one person - any of those persons) acts, or is accustomed to act, in concert;

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a person, if the operator (or, if the operator consists of more than one person - any of those persons) is intended or expected to act under a contract or an arrangement or understanding (whether formal or informal) so as to give effect to the first mentioned person's directions, instructions or wishes;

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a person with whom the operator (or, if the operator consists of more than one person, any of those persons) is intended or expected to act in concert under a contract or an arrangement or understanding (whether formal or informal).

New subsection 219GA(3) provides that a notice issued by the Secretary under new section 219GA must specify the financial information required to be provided, as well as the period within which, and the manner in which, the person must comply with the notice. The financial information which the Secretary requires a person to provide must be relevant to the purposes of determining whether a particular large long day care centre operator is financially viable and likely to remain so. Accordingly, for example, the Secretary would not require a person to whom a large long day care centre operator owed a small amount of money to provide financial information under new paragraph 219GA(2)(d) (a person who, at any time during the financial year, is owed a debt by the operator).

New subsection 219GA(4) provides that the Secretary may only require financial information that relates to any of the five financial years immediately preceding the date of the notice ( Item 26 has the effect that no financial information can be required under new section 219GA in relation to a period before 1 July 2010).

New subsection 219GA(5) provides that the period within which the financial information must be provided, specified under new subsection 219GA(3), must be reasonable in all the circumstances. This provides the Secretary with the flexibility to require financial information to be provided within a short time in a situation where urgent provision of such financial information is necessary: for example, in a rapidly evolving situation where a large long day care centre operator appears to be on the verge of insolvency, and financial information may be required within hours rather than days or weeks. However, in the normal course of assessing and monitoring a large long day care centre operator's financial viability, the Secretary will not require the urgent provision of financial information, and the notice will provide for a substantial period of time for the provision of the financial information.

New subsection 219GA(6) provides that a person who is given a notice under new section 219GA must comply with the notice. New subsection 219GA(6) is a civil penalty provision. The structure and level of this civil penalty mirror those in section 219NA and sections 57G and 219NB in relation to other obligations of a service to provide information to the Secretary in accordance with a notice.

Item 2 amends the definition of civil penalty provision in subsection 3(1) of the Family Assistance Administration Act by inserting a new paragraph (ka) to give effect to the civil penalty provision set out in new subsection 219GA(6).

A person who is required by notice from the Secretary under new section 219GA to provide financial information may be subject to Commonwealth, state or territory laws relating to disclosure of personal information in relation to any personal information that is contained in the financial information. New subsection 219GA(7) provides that the disclosure of such personal information in accordance with the requirements of the Secretary's notice is taken to be a disclosure authorised by law for the purposes of Commonwealth, state or territory laws relating to disclosure of personal information.

Item 6 inserts a new definition of personal information , in subsection 3(1) of the Family Assistance Administration Act, which provides that 'personal information' has the same meaning as in the Privacy Act 1988 .

New subsection 219GA(1) requires the provision of financial information, in relation to a particular financial year, for the purposes of determining whether a large long day care centre operator is financially viable and likely to remain so. The primary source of such information is the large long day care centre operator itself (new paragraph 291GA(2)(a)). The Secretary may also require persons other than the operator (new paragraphs 219GA(2)(b) to (j)) to provide financial information, if such financial information is relevant for the purposes of the Secretary determining whether the large long day care centre operator is financially viable and likely to remain so. The range of persons specified in new paragraphs 219GA(2)(b) to (j) takes account of the Commonwealth's experience in the collapse of ABC Learning.

The kind of financial information that large long day care centre operators may be required to provide under this measure includes:

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statement of comprehensive income (commonly known as profit and loss statement or statement of financial performance);

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statement of financial position (commonly known as a balance sheet);

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statement of cash flows;

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notes to the accounts;

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material (10%) changes to the financial situation over a reporting period;

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breaches of debt covenants;

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ownership and organisational structure;

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sale or closure of child care services;

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plans to purchase new child care services;

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whether in the past 12 months any director was subject to personal bankruptcy proceedings or was a director of a company subject to insolvency proceedings;

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whether the operator has guaranteed the debts of another organisation in the past 12 months.

It is anticipated that, in most cases, financial information of this kind, and only to the extent that it is relevant for the purposes of the Secretary determining whether the relevant large long day care centre operator is financially viable and likely to remain so, is what the Secretary would require a person which is not an operator to provide under new section 219GA.

Item 26 is an application provision. It provides that the Secretary may only give notice under new section 219GA in respect of a financial year that begins on or after 1 July 2010.

MEASURE B ENGAGE AN EXPERT TO CARRY OUT AN INDEPENDENT AUDIT OF A LARGE LONG DAY CARE CENTRE OPERATOR

(a) Secretary may engage an expert to carry out an independent audit of a large long day care centre operator

Item 15 - After section 219G and Item 16 - Subdivision E of Division 1 of Part 8A (heading)

Item 15 inserts two new sections, new section 219GA and new section 219GB. New section 219GA relates to Measure A and is explained as part of the explanation for that Measure. New section 219GB relates to Measure B.

New section 219GB - Audit of operator of approved child care service

Under new subsection 219GB(1), if the Secretary has concerns (on the basis of financial information received under new section 219GA) about the financial viability of an operator of an approved child care service, the Secretary may engage an appropriately qualified and experienced expert to carry out an independent audit of the operator. New subsection 219GB(2) provides that the expert may be assisted by the members of an audit team.

Item 16 repeals the heading "Subdivision E - Reporting and other obligations" (this heading is inserted after new section 219LA by Item 20 ).

(b) The expert must report to the Secretary about the affairs of the operator

Item 1 - Subsection 3(1), Item 17 - At the end of section 219H, Item 18 - Subsections 219K(2) to (4) and Item 19 - After section 219K

Item 1 inserts a new definition of audit team, in subsection 3(1) of the Family Assistance Administration Act, which provides that 'audit team' means the expert engaged to carry out an audit of a large long day care centre operator (under new section 219GB inserted by Item 15 ) and any person (other than an authorised officer) assisting the expert.

Item 19 inserts three new sections, new sections 219KA, 219KB and 219KC.

New section 219KA - Power to enter premises to carry out an audit

Item 19 inserts new section 219KA. New subsection 219KA(1) provides that a member of an audit team (which includes the expert who has been engaged in accordance with new section 219GB inserted by Item 15 ) may enter the premises of the approved child care services of the operator, or any premises of the operator, for the purposes of carrying out an audit of an operator of an approved child care service, and also provides when the entry may be effected.

New subsection 219KA(2) provides that the member of the audit team must be accompanied by an authorised officer.

Sections 219H and 219J make provision for the appointment of authorised officers and require an authorised officer to carry an identity card issued by the Secretary at all times when exercising powers as an authorised offer. Section 219H is amended by Item 17 for the purposes of the operation of new subsection 219KA(2).

New section 219KB - Report relating to audit

Item 19 inserts new section 219KB which provides that an expert who audits an operator of an approved child care service must prepare and give to the Secretary a report about the affairs of the operator. New subsection 219KB(2) specifies the matters with which the expert's report must deal.

New section 219KC - Responsibilities of authorised officers in relation to entry to premises

Item 18 repeals subsections 219K(2) to (4). These subsections are substituted by new section 219KC (inserted by Item 19 ) and are substantially the same as subsections 219K(2) to (4). Those provisions are amended slightly in new section 219KC, to accommodate the requirements of Measure B.

Item 19 inserts new section 219KC which specifies the responsibilities of an authorised officer in relation to entry to premises under section 219K or new section 219KA. An authorised officer is not authorised to enter premises under subsections 219K(1) or (1A) or new section 219KA unless the occupier of the premises or another person who apparently represents the occupier has consented to the entry, and the authorised officer has shown his or her identity card. The occupier or another person who apparently represents the occupier may withdraw the consent at any time. The authorised person and, if new section 219KA applies, the expert and any members of the audit team, must leave the premises if the consent ceases to have effect.

Section 219H provides that the Secretary may, in writing, appoint an appropriately qualified officer to be an authorised officer for the purposes of the exercise of the powers referred to in section 219K (Power to enter premises to inspect records).

Item 17 amends section 219H to add a reference to new section 219KA (Power to enter premises to carry out an audit) which is an amendment inserted by Item 19 .

(c) Occupier of premises to provide audit team with access to records and assistance

Item 3 - Subsection 3(1) (after paragraph (l) of the definition of civil penalty provision) and Item 20 - After section 219L

New section 219LA - Occupier to provide audit team with access to records and assistance

Item 20 inserts new section 219LA. New subsection 219LA(1) provides that new section 219LA applies if a member of an audit team (which includes the expert engaged in accordance with new section 219GB, inserted by Item 15 ) enters premises to carry out an audit.

New subsection 219LA(2) requires the occupier of the premises referred to in new subsection 219KA(1), or another person who apparently represents the occupier, to produce to a member of the audit team, or an authorised officer accompanying the member, any documents, records or things required by the expert of the audit team for the purposes of the audit.

New subsection 219LA(3) provides that a person commits an offence if the person contravenes new subsection 219LA(2). New subsection 219LA(4) provides that this is an offence of strict liability.

New subsection 219LA(5) requires the occupier of the premises referred to in new subsection 219KA, or another person who apparently represents the occupier, to provide a member of the audit team, and an authorised officer accompanying the member, with all reasonable facilities and assistance for the effective exercise of the powers under new section 219KA.

New subsection 219LA(6) provides that a person commits an offence if the person contravenes new subsection 219LA(5). New subsection 219LA(7) provides that this is an offence of strict liability.

The offences under new subsections 219LA(3) and (6) mirror the corresponding offences in subsections 219L(1A) and (3A). The size and nature of the penalties are the same.

The offences under new section 219LA are strict liability offences, as are most of the offences relating to a service's obligations in Part 8A of the Family Assistance Administration Act. Strict liability is an appropriate basis for the offence because of the difficulty the prosecution would have in proving fault (especially knowledge or intention) and the fact that the offence does not involve dishonesty or a serious imputation affecting a person's reputation.

A note at the end of new subsections 219LA(4) and (7) directs the reader to section 6.1 of the Criminal Code for strict liability.

New section 219LA does not abrogate an individual's privilege against self-incrimination or legal professional privilege.

An offence would not be committed under new subsections 219LA(3) or (6) by the occupier (or a person who apparently represents the occupier) not producing a document, record or thing if the document, record or thing that is required does not exist or if the occupier (or a person who apparently represents the occupier) does not have it and is unable, whether for physical or legal reasons, to obtain it.

The requirements in new subsections 219LA(2) and (5) will be satisfied if the expert of the audit team requires production of a document, record or thing which is not on the premises and which the occupier (or a person who apparently represents the occupier) is able to obtain, provided that the occupier (or a person who apparently represents the occupier) takes all practicable steps to obtain and produce the item as soon as reasonably practicable. Likewise, these two new subsections will be satisfied in relation to a document, record or thing which the expert of the audit team requires to be produced but which does not exist at the time but could be created from other documents, records or things which the occupier (or a person who apparently represents the occupier) has, if that person provides all reasonable facilities and assistance to expedite the creation or assemblage of the required item. It is also noted that, for the purposes of an audit, the fact that an occupier (or a person who apparently represents the occupier) cannot produce a document, record or thing that the expert of the audit team requires for the purposes of the audit may be of significant value and relevance in itself for the purposes of the audit.

New subsections 219LA(2) and (5) are civil penalty provisions. Item 3 amends the definition of civil penalty provision in subsection 3(1) of the Family Assistance Administration Act by inserting a new paragraph (la) to effect this. The structure and level of these civil penalties mirror those in subsections 219L(1) and (3), which relate to the obligations of a service to produce records to, and to provide all reasonable facilities and assistance to, an authorised officer who has entered the premises of an approved child care service under section 219K.

Item 20 also inserts a heading "Subdivision E - Obligations to provide information and reports" at the end of new section 219LA.

Item 12 - Subsection 196(2A) and Item 13 - After subsection 196(2A)

Subsection 196(2A) of the Family Assistance Administration Act provides that it is a condition for continued approval of an approved child care service that the service cooperate with a person exercising powers under section 219K (Power to enter premises to inspect records) and 219L (Occupier to provide authorised officer with access to records and assistance).

Item 12 amends subsection 196(2A) by adding references to new section 219KA (inserted by Item 19 ) and to new section 219LA (inserted by Item 20 ), so that compliance with these new sections is a condition for continued approval of an approved child care service.

Item 13 inserts a new subsection 196(2B) which provides that it is a condition for the continued approval of an approved child care service that the operator of the service cooperates with a person exercising powers under new section 219KA (inserted by Item 19 ), which provides that a member of an audit team (including the expert of the audit team) may enter premises of an approved child care service of the operator or any premises of the operator to carry out an audit. New subsection 196(2B) relates to the obligation imposed on an operator, rather than on an approved service, in new paragraph 219KA(1)(b), in relation to entering any premises of the operator.

MISCELLANEOUS AMENDMENTS IN RELATION TO MEASURES A AND B

(a) Collection, use and disclosure of personal information

Item 21 - At the end of Division 1 of Part 8A

New section 219PA - Collection, use or disclosure of personal information for financial viability purposes - the Privacy Act 1988

Item 21 inserts new section 219PA which provides that if the collection, use or disclosure of personal information is reasonably necessary for the purpose of determining whether a large long day care centre operator is financially viable and likely to remain so, such collection, use or disclosure of personal information is taken to be authorised by law for the purpose of the Privacy Act 1988 ( Item 6 inserts a new definition of personal information into subsection 3(1)).

Item 21 also adds a new heading "Subdivision F - Miscellaneous" at the end of Division 1 of Part 8A, inserted before new section 219PA.

(b) Application of civil penalty provisions to operators which are not legal persons

Item 24 - Subsection 231(1) and Item 25 - At the end of section 231

Subsection 231(1) provides that the family assistance law applies to an unincorporated body or association as if it were a person other than an individual, subject to the two changes set out subsections 231(2) and (3).

Item 24 deletes the reference to "2 changes" in subsection 231(1), and substitutes a reference to "3 changes".

Item 25 inserts new subsection 231(4) - this is the 'third change' - to the application of the family assistance law to an unincorporated body or association referred to in subsection 231(1), as amended by Item 24 .

New subsection 231(4) provides that any contravention of a civil penalty provision under the Family Assistance Administration Act by the body is taken instead to be committed by, if the body is a partnership, any partner who was knowingly concerned in, or party to, the relevant contravention, or any partner who aided, abetted, counselled or procured the relevant contravention.

If the body is not a partnership, the contravention of the civil penalty provision is taken instead to be committed by any member of the committee of management of the body who was knowingly concerned in, or party to the relevant contravention or who aided, abetted, counselled or procured the relevant contravention.

This amendment is relevant to the new civil penalty provisions, new subsections 219GA(6), 219LA(2) and 219LA(5). It will also apply to the existing civil penalty provisions in the Family Assistance Administration Act, and corrects an apparent oversight in relation to those provisions.

(c) Decisions made under Measures A and B not subject to merits review

Particularly in light of the experience with the collapse of ABC Learning, it is apparent that decisions about requiring the provision of financial information under new section 219GA or about engaging an expert to carry out an independent audit under section new 219GB may need to be taken in a rapidly evolving environment. An example is where a large long day care centre operator may be on the verge of insolvency, and a rapid policy response may be required to ensure continuity of child care for a large number of families and to minimise the cost to the tax payer of ameliorating the situation. Accordingly, providing for merits review in this context may have the effect of undermining the Commonwealth's capacity to obtain financial information necessary to respond to the situation in a timely fashion.

Item 8 - Paragraph 111(2)(d) and Item 9 - After 111(2)(f)

Subsection 111(2) provides that a person cannot apply to the Social Security Appeals Tribunal under subsections 111(1) or 111(1A) for review of a decision made under any of the provisions set out in subsection 111(2).

Paragraph 111(2)(d) exempts decisions made under sections 154, 155, 156, 157 or 159A (Secretary requiring or requesting information from a person). Item 8 amends paragraph 111(2)(d) to insert a reference to new section 219GA. The effect of this amendment is to exempt a decision of the Secretary under new section 219GA (inserted by Item 15 ), to require provision of financial information relating to a large long day care operator.

Item 9 inserts a new paragraph 111(2)(fa) to exempt a decision under new section 219GB (inserted by Item 15 ), which provides that the Secretary may engage an expert to carry out an independent audit of a large long day care centre operator.

(d) Delegation of Secretary's powers under new section 219GA and new section 219GB

Item 22 - At the end of subsection 221(1) and Item 23 - Subsection 221(4)

Subsection 221(1) provides that, unless otherwise specified in section 221, the Secretary may delegate to an officer all or any of the powers of the Secretary under the family assistance law.

Item 22 amends subsection 221(1) to provide that the Secretary must not delegate his or her power to engage an expert to carry out an independent audit under new section 219GB (inserted by Item 15 ). That is, the power to engage an expert to carry out an independent audit must be exercised by the Secretary personally.

Item 23 amends subsection 221(4) to provide that the Secretary must not delegate his or her power under new section 219GA (inserted by Item 15 ) to require financial information from a person, other than to an SES employee or acting SES employee.