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

S 71CB repealed by No 22 of 2017, s 3 and Sch 1 item 97, effective 2 July 2018.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 71CB formerly read:

SECTION 71CB Debts arising in respect of child care rebate payment not remitted - debt owed by service  
71CB
If an approved child care service does not remit to the Secretary an amount that the service is required to remit under section 219QE (weekly payments of child care rebate 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 71CB inserted by No 25 of 2011, s 3 and Sch 1 item 32, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .