Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008 (53 of 2008)

Schedule 4   Civil penalties and other compliance measures

Part 2   Application

87   Application of amendments about keeping records

(1) This item applies if:

(a) immediately before the commencement of this Schedule, subsection 219F(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 required an approved child care service to keep records for a period; and

(b) but for the repeal of that subsection by this Schedule, that period would have ended at a time (the retention time ) after that commencement.

Note: Different records will have different retention times depending on when the period for keeping them started (see subsections 219F(1) and (2) of the A New Tax System (Family Assistance) (Administration) Act 1999 as in force immediately before the commencement of this Schedule).

Application of civil penalty provision

(2) Subsection 219F(2) of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended by this Schedule) applies in relation to the service and those records as if the period mentioned in paragraph (a) of that subsection were the period:

(a) starting at commencement; and

(b) ending at the retention time.

Application of offence provision

(3) Subsection 219F(2A) of the A New Tax System (Family Assistance) (Administration) Act 1999 (as amended by this Schedule) applies in relation to the service and those records as if the period mentioned in paragraph (a) of that subsection were the period:

(a) starting at commencement; and

(b) ending at the retention time.