Family Assistance Legislation Amendment (Child Care) Act 2010 (34 of 2010)
Schedule 2 Obligation on approved child care services to provide statements
A New Tax System (Family Assistance) (Administration) Act 1999
5 At the end of section 219E
Add:
Correcting or reissuing statements
(7) If:
(a) an approved child care service has, under subsection (1), given an individual or other person a statement (the earlier statement ) relating to a session or sessions of care provided by the service to a child in the statement period; and
(b) under section 50ZA, the service is notified on a day (the notification day ) of a recalculated rate or amount in respect of any of those sessions;
the service must, before the end of the first statement period starting after the notification day, give the individual or other person either a statement setting out the matters specified in subsection (5) taking account of the recalculation or a statement amending the earlier statement so as to take account of the recalculation.
Note: This is a civil penalty provision. Part 8C provides for pecuniary penalties for breaches of civil penalty provisions.
(8) An approved child care service commits an offence if:
(a) the service has, under subsection (1), given an individual or other person a statement (the earlier statement ) relating to a session or sessions of care provided by the service to a child in the statement period; and
(b) under section 50ZA, the service is notified on a day (the notification day ) of a recalculated rate or amount in respect of any of those sessions; and
(c) the service does not, before the end of the first statement period starting after the notification day, give the individual or other person either a statement setting out the matters specified in subsection (5) taking account of the recalculation or a statement amending the earlier statement so as to take account of the recalculation.
Penalty: 60 penalty units.
(9) Subsection (8) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.