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

S 71F substituted by No 38 of 2023, s 3 and Sch 1 item 2, applicable in relation to a session of care that is provided on a day that occurs on or after 29 June 2023. S 71F formerly read:

SECTION 71F Debts in respect of CCS or ACCS for individual - provider at fault  
71F
If:

(a) an individual is paid an amount of CCS or ACCS for one or more sessions of care provided by a child care service of a provider; and

(b) all or part of the amount (the attributable amount ) is paid to the individual because the provider has:

(i) made a false or misleading statement; or

(ii) failed to comply with the family assistance law; and

(c) the individual incurs a debt under subsection 71B(1) or 71C(1) that is wholly or partly comprised of the attributable amount;

then:

(d) the individual is taken not to have incurred as a debt under subsection 71B(1) or 71C(1) so much of the amount of the debt as is equal to the attributable amount; and

(e) the attributable amount is instead a debt due to the Commonwealth by the provider.

S 71F substituted by No 125 of 2019, s 3 and Sch 2 item 2, effective 13 December 2019. S 71F formerly read:

SECTION 71F Debts in respect of CCS or ACCS for individual - provider at fault  
71F(1)
The Secretary may make a determination for an individual and a provider in the circumstances referred to in subsection (2). If the Secretary does so:

(a) the individual is taken not to have incurred a debt that, apart from the determination, was incurred by the individual under subsection 71B(1) or 71C(1); and

(b) the amount of the debt is instead a debt due to the Commonwealth by the provider.

71F(2)
The circumstances are that:

(a) the provider:

(i) makes a false or misleading statement; or

(ii) fails to comply with the family assistance law; and

(b) because of the statement or failure, the individual is paid an amount of CCS or ACCS for one or more sessions of care provided by a child care service of the provider; and

(c) the individual incurs a debt under subsection 71B(1) or 71C(1) in relation to the payment.

S 71F 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 71F formerly read:

SECTION 71F Debts arising under more than one provision  
71F(1)
If:

(a) a debt is due to the Commonwealth by an individual under subsection 71B(1) or section 71C; and

(b) part or all of the amount of the debt is attributable to a false or misleading statement etc. made by an approved child care service as referred to in section 71E; and

(c) a debt is due by the service to the Commonwealth under section 71E in respect of the false or misleading statement etc.;

the amount of the debt due by the individual under subsection 71B(1) or section 71C that is also a debt owed by the service under subsection 71E is, despite the operation of subsection 71B(1) or section 71C, not an amount of the debt owed by the individual.

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History

S 71F(1) amended by No 30 of 2003, s 3 and Sch 2 item 28, by substituting " subsection 71B(1) or section 71C " for " section 71B or 71C " (wherever occurring), effective 15 April 2003.

71F(2)
If:

(a) a debt is due to the Commonwealth by an approved child care service under subsection 71B(1) or section 71C; and

(b) part or all of the amount of the debt is attributable to a false or misleading statement by an individual as referred to in section 71D; and

(c) a debt is due by the individual to the Commonwealth under section 71D in respect of the false or misleading statement;

the amount of the debt due by the service under subsection 71B(1) or section 71C that is also a debt owed by the individual under section 71D is, despite the operation of subsection 71B(1) or section 71C, not an amount of the debt owed by the service.

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History

S 71F(2) amended by No 30 of 2003, s 3 and Sch 2 item 28, by substituting " subsection 71B(1) or section 71C " for " section 71B or 71C " ' (wherever occurring), effective 15 April 2003.

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