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.