Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 (118 of 2007)

Schedule 1   Amendments relating to Child Care Management System

Part 1   Amendments

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

36   After section 71C

Insert:

71CA Debts arising in respect of fee reduction payments not remitted - debt owed by service

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.