Family Assistance Legislation Amendment (Child Care Rebate) Act 2011 (25 of 2011)

Schedule 1   Amendments to allow weekly payment of child care rebate

Part 1   Amendments

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

32   After section 71CA

Insert:

71CB Debts arising in respect of child care rebate payment not remitted - debt owed by service

If an approved child care service does not remit to the Secretary an amount that the service is required to remit under section 219QE (weekly payments of child care rebate that it is not reasonably practicable for the service to pass on), the amount is a debt due to the Commonwealth by the service.