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

S 71CA repealed by No 22 of 2017, s 3 and Sch 1 item 97, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 71CA formerly read:

SECTION 71CA Debts arising in respect of fee reduction payments not remitted - debt owed by service  
71CA
If an approved child care service does not remit to the Secretary an amount that the service is required to remit under section 219QB (fee reductions that it is not reasonably practicable for the service to pass on), the amount is a debt due to the Commonwealth by the service.

S 71CA inserted by No 118 of 2007, s 3 and Sch 1 item 36, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.