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

PART 8A - PROVIDER REQUIREMENTS AND OTHER MATTERS  

Division 4 - Requirements relating to large child care providers  

SECTION 203B  

203B   Persons to whom a financial information notice may be given  


The persons to whom a notice under subsection 203A(1) in relation to a large child care provider may be given are the following:

(a)    the provider;

(b)    a person who, at any time during the financial year, owns 15% or more of:


(i) the provider; or

(ii) if the provider consists of more than one person - any of those persons;

(c)    a person who, at any time during the financial year, is entitled to receive 15% or more of the dividends paid by:


(i) the provider; or

(ii) if the provider consists of more than one person - any of those persons;

(d)    a person who, at any time during the financial year, is owed a debt by the provider;

(e)    a person who:


(i) acts, or is accustomed to act; or

(ii) under a contract or an arrangement or understanding (whether formal or informal) is intended or expected to act;
in accordance with the directions, instructions or wishes of, or in concert with:

(iii) the provider; or

(iv) if the provider consists of more than one person - any of those persons;

(f)    a person who directs or instructs:


(i) the provider; or

(ii) if the provider consists of more than one person - any of those persons;
to act in accordance with those directions or instructions;

(g)    a person, if:


(i) the provider; or

(ii) if the provider consists of more than one person - any of those persons;
acts, or is accustomed to act, so as to give effect to the first-mentioned person ' s wishes;

(h)    a person with whom:


(i) the provider; or

(ii) if the provider consists of more than one person - any of those persons;
acts, or is accustomed to act, in concert;

(i)    a person, if:


(i) the provider; or

(ii) if the provider consists of more than one person - any of those persons;
is intended or expected to act under a contract or an arrangement or understanding (whether formal or informal) so as to give effect to the first-mentioned person ' s directions, instructions or wishes;

(j)    a person with whom:


(i) the provider; or

(ii) if the provider consists of more than one person - any of those persons;
is intended or expected to act in concert under a contract or an arrangement or understanding (whether formal or informal).



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