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

Schedule 5   Other amendments

Part 3   Obligations and permissions of an approved child care service are those of the operator

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

9   After section 195

Insert:

195A Obligations and permissions of an approved child care service are those of the operator

For the purposes of the family assistance law, and an instrument under that law:

(a) when an obligation is imposed by that law or instrument on an approved child care service it is taken to be imposed on the person operating the service; and

(b) when a permission is conferred by that law or instrument on an approved child care service it is taken to be conferred on the person operating the service.