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

73   Subsection 176(2)

Repeal the subsection, substitute:

(2) For the purposes of an offence against section 177 that relates to a contravention of subsection (1) of this section, strict liability applies to:

(a) the element of the offence that a payment in respect of fee reduction is paid to the service under section 219Q or subsection 219QA(2); and

(b) the element of the offence that an enrolment advance is paid under section 219RA.