Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 (118 of 2007)

Schedule 3   Miscellaneous amendments

Part 1   Amendments

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

38   After subsection 231(2)

Insert:

(2A) If:

(a) an unincorporated body or association is operating an approved child care service; and

(b) a debt becomes due to the Commonwealth by the service under Part 4;

then subsection (2) does not apply in relation to the debt and the debt is taken to be a debt owed by the service.

Note: One of the effects of this subsection is that subsection 82(2) rather than subsection 82(1) will apply to the debt. Subsection 82(2) provides more ways of recovering debts than subsection 82(1) (for example, setting off debts against advances is permissible).