Family Assistance Legislation Amendment (Child Care) Act 2009 (50 of 2009)

Schedule 4   Civil penalties

Part 1   Civil penalties in regulations

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

2   Subsection 219TSD(2)

Repeal the subsection, substitute:

Exception for certain civil penalty provisions

(2) Subsection (1) does not apply to subsection 219EA(2) or 219L(3) or to a provision of the regulations declared to be a civil penalty provision. The pecuniary penalty payable by a person, in respect of the person's contravention of subsection 219EA(2) or 219L(3), must not exceed:

(a) if the person is not a body corporate - 30 penalty units; or

(b) if the person is a body corporate - 60 penalty units.

Note: The penalties for contraventions of provisions of the regulations declared to be civil penalty provisions must not exceed 250 penalty units for bodies corporate and 50 penalty units for other persons (see subsection 235(1A)).