Family Assistance Legislation Amendment (Child Care Financial Viability) Act 2011 (120 of 2011)

Schedule 1  

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

25   At the end of section 231

Add:

Contravention of civil penalty provisions

(4) The third change is that any contravention of a civil penalty provision that would otherwise be committed by the body is taken instead to have been committed by:

(a) if the body is a partnership - any partner:

(i) who was knowingly concerned in, or party to, the relevant contravention; or

(ii) who aided, abetted, counselled or procured the relevant contravention; or

(b) in any other case - any member of the committee of management of the body:

(i) who was knowingly concerned in, or party to, the relevant contravention; or

(ii) who aided, abetted, counselled or procured the relevant contravention.