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

S 178(1) amended by No 26 of 2021, s 3 and Sch 1 item 13, by substituting " , 205A or 205C " for " or 205A " in para (b), effective 27 March 2021. For application provisions, see note under s 205C .

S 178(1) amended by No 22 of 2017, s 3 and Sch 1 item 202, by substituting para (b), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (b) formerly read:

(b) order the person to pay the Commonwealth an amount equal to any amount paid by way of family assistance, fee reductions, payments in respect of fee reduction, payments in respect of weekly child care rebate, enrolment advances or payments under section 219RD because of the act, failure or omission that constituted the offence.

S 178(1) amended by No 25 of 2011, s 3 and Sch 1 item 54, by inserting " payments in respect of weekly child care rebate, " in para (b), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 178(1) amended by No 34 of 2010, s 3 and Sch 1 item 16, by substituting " , enrolment advances or payments under section 219RD " for " or enrolment advances " in para (b), effective 13 April 2010.

S 178(1) amended by No 118 of 2007, s 3 and Sch 1 item 76, by substituting " , payments in respect of fee reduction or enrolment advances " for " or advance " in para (b), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

S 178(1) amended by No 45 of 2000, s 3 Sch 2 item 138, by inserting " , fee reductions or advance " after " family assistance " in para (b), effective 1 July 2000. For transitional provisions see note under s 69.