Family Assistance Legislation Amendment (Child Care) Act 2010 (34 of 2010)
Schedule 1 Business continuity payments
A New Tax System (Family Assistance) (Administration) Act 1999
4 After section 71GA
Insert:
71GB Debts arising in respect of business continuity payments paid to service - debt owed by service
(1) If:
(a) an amount is paid to an approved child care service under section 219RD (business continuity payments); and
(b) the services approval is suspended or cancelled under this Act; and
(c) the whole or a part of the amount has not already been set off against another amount under section 219RE by the day the services approval is suspended or cancelled;
then that whole or part is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.
(2) Subject to subsection 93A(5), if:
(a) a payment under section 219RD is made to a financial institution for the credit of an account kept with the institution (the incorrect account ); and
(b) the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of a person who was not the person or one of the persons in whose name or names the incorrect account was kept;
an amount equal to the amount of the payment made to the institution is a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name or names the incorrect account was kept.