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

PART 8A - PROVIDER REQUIREMENTS AND OTHER MATTERS  

Division 5 - Requirements in relation to information and reports  

SECTION 204C   Dealing with inaccurate reports  
Requiring provider to withdraw report or substitute accurate report

204C(1)    
If the Secretary considers that a detail contained in a report given by an approved provider under subsection 204B(1) (requirement to report about children for whom care is provided) might not be accurate, the Secretary may, by written notice given to the provider, require the provider to withdraw the report, to vary it so that it becomes accurate or substitute it with an accurate report.

204C(1A)    


For the purposes of subsection (1), a report is taken to have been given by an approved provider under subsection 204B(1) even if the report is not given by the day required under paragraph 204B(2)(d) .
Note:

The report must still be given in accordance with paragraphs 204B(2)(a) , (b) and (c), and the information included in the report as required by those provisions must be accurate and complete (see subsection 204B(3) ).


204C(2)    
A person must comply with a notice given to the person under subsection (1), no later than:


(a) 14 days after the notice was given; or


(b) if the notice specifies a longer period - the end of that period.

Offence

204C(3)    
A person commits an offence of strict liability if the person contravenes subsection (2).

Penalty: 70 penalty units.



Civil penalty

204C(4)    
A person is liable to a civil penalty if the person contravenes subsection (2).

Civil penalty: 50 penalty units.



Correction of report by Secretary

204C(5)    
If the Secretary:


(a) knows that a detail contained in a report given by an approved provider under subsection 204B(1) is not accurate; and


(b) knows what the correct detail is; and


(c) has (if practicable) given the provider at least 14 days written notice of the Secretary ' s intended correction of the report;

the Secretary may correct the report accordingly.





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