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

86   Subsection 219E(1)

Repeal the subsection, substitute:

(1) If an approved child care service charges an individual a fee in respect of a session of care provided to a child under an enrolment by the individual that has been confirmed under section 219AE, the service must, at the time the fee or a part of the fee is paid, issue a receipt as provided for in the rules (if any) made under subsection (2), stating the following in respect of the session of care:

(a) the fees paid;

(b) if the service is required to pass on an amount under section 219B or 219BA - that amount;

(c) any other information the Secretary specifies in the rules (if any) made under subsection (2).

Penalty: 60 penalty units.