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

S 71B substituted by No 22 of 2017, s 3 and Sch 1 item 97, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 71B formerly read:

SECTION 71B Debts where no entitlement or where enrolment advance wrongly paid  
71B(1)
If:

(a) an approved child care service is required under section 219B to pass an amount on to an individual (the recipient ) in respect of one or more sessions of child care provided by the service to a child, but the recipient was not entitled to child care benefit in respect of the session or sessions of care; or

(b) an approved child care service is required under section 219BA to pass an amount on to itself (the recipient ) in respect of one or more sessions of child care provided by the service to a child at risk, but the recipient was not entitled to child care benefit in respect of the session or sessions of care; or

(c) an amount has been paid to a person (the recipient ) by way of child care benefit in respect of a period, but the recipient was not entitled to child care benefit in respect of that period; or

(d) an approved child care service is required under section 219EA to pass on an amount to an individual (the recipient ) in respect of care provided for a child by the service in a week, but the recipient was not entitled to child care rebate in respect of the week; the amount so paid is, subject to section 71F, a debt due to the Commonwealth by the recipient.

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History

S 71B(1) amended by No 25 of 2011, s 3 and Sch 1 item 27, by inserting para (d), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

71B(2)
If:

(a) an enrolment advance was paid to a child care service under section 219RA; and

(b) the service was not entitled to be paid the advance; the amount of the advance becomes a debt due to the Commonwealth by the service.

71B(3)
If:

(a) one of the following payments is made to a financial institution for the credit of an account kept with the institution (the incorrect account ):

(i) a payment under section 219Q or subsection 219QA(2) in respect of fee reduction;

(ii) a payment under section 219QC or subsection 219QD(2) in respect of child care rebate;

(iii) a payment under section 219RA of an enrolment advance; 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 someone who was not the person, or one of the persons, in whose name the incorrect account was kept; an amount equal to the amount of the payment made to the institution is, subject to subsection 93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, as the case requires, in whose name the incorrect account was kept.

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History

S 71B(3) amended by No 25 of 2011, s 3 and Sch 1 item 28, by substituting para (a), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) . No 25 of 2011, s 3 and Sch 1 item 79 contains the following application provision:

79 Continued application of section 71B of the Family Assistance Administration Act  
79
The amendment made by item 28 of this Schedule does not affect section 71B of the Family Assistance Administration Act as it applies in relation to payments made before the commencement of that item.

Para (a) formerly read:

(a) a payment under section 219Q or subsection 219QA(2) in respect of fee reduction, or a payment under section 219RA of an enrolment advance, is made to a financial institution for the credit of an account kept with the institution (the incorrect account ); and

S 71B substituted by No 118 of 2007, s 3 and Sch 1 item 35, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. S 71B formerly read:

SECTION 71B Debts where no entitlement or where advance paid to wrong account  
71B(1)
If:

(a) an amount:

(i) of fee reductions has been made under section 219A in respect of an individual in respect of a period; or

(ii) has been paid to a person by way of child care benefit in respect of a period; and

(b) the person was not entitled to child care benefit in respect of that period;

the amount so paid is, subject to section 71F, a debt due to the Commonwealth by the person.

71B(2)
If:

(a) a payment representing one or more amounts by way of advance determined under section 219Q 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 someone who was not the person or one of the persons in whose name the incorrect account was kept;

an amount equal to the amount of the payment made to the institution is, subject to subsection 93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, as the case requires, in whose name the incorrect account was kept.

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History

S 71B(2) inserted by No 30 of 2003, s 3 and Sch 2 item 27, effective 15 April 2003.

S 71B inserted by No 45 of 2000, s 3 Sch 2 item 78, effective 1 July 2000. For transitional provisions see note under s 69.