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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY

Division 2 - Amounts recoverable under this Act

SECTION 71G Debts where provider approval is suspended cancelled or varied

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71G(1)

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If:

(a) an amount is paid to a provider under the family assistance law; and

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(b) before the payment is made:

(i) the provider ' s approval, or the provider ' s approval in respect of a service, is suspended by operation of section 197AB ; or

(ii) the provider ' s approval is cancelled by operation of subsection 197L(1) ; or

(iii) the provider ' s approval is varied to remove a service from the approval by operation of subsection 197L(3) ; and

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(c) because of that suspension, cancellation or variation, the recipient should not have been paid the amount;

the amount paid is a debt due to the Commonwealth by the provider.

71G(2)

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If:

(a) a fee reduction amount is paid to a provider under section 67EB in relation to a session of care provided by a child care service of the provider on a day; and

(b) after the payment is made, one of the following events occurs and takes effect on or before the day:

(i) the provider ' s approval is cancelled or suspended (other than by operation of section 197AB or subsection 197L(1) );

(ii) the provider ' s approval is varied to remove the service from the approval (other than by operation of subsection 197L(3) );

(iii) the provider ' s approval in respect of the service is suspended (other than by operation of section 197AB );

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so much of the fee reduction amount as relates to the session of care is a debt due to the Commonwealth by the provider.

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History

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

SECTION 71G Debts where provider approval is suspended, cancelled or varied
71G
If:

(a) a fee reduction amount is paid to a provider under section 67EB in relation to a session of care provided by a child care service of the provider on a day; and

(b) after the payment is made, one of the following events occurs and takes effect on or before the day:

(i) the provider ' s approval is cancelled or suspended;

(ii) the provider ' s approval is varied so as to remove the service from the approval;

(iii) the provider ' s approval in respect of the service is suspended;

so much of the fee reduction amount as relates to the session of care is a debt due to the Commonwealth by the provider.

S 71G 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 71G formerly read:

SECTION 71G Debts arising where child care services approval is suspended or cancelled - debt owed by service
Child care benefit - fee reduction

71G(1)
If:

(a) either:

(i) an amount is paid under section 219Q or subsection 219QA(2) to a person that is an approved child care service (weekly fee reduction payments); or

(ii) such an amount would be paid, but for a set off under subsection 82(2) or section 219QA, 219QD, 219RC or 219RE; and

(b) the service ' s approval is suspended or cancelled under this Act before a session of care in respect of which the payment was made;
so much of the amount of the fee reduction paid as relates to that session of care is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

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History

S 71G(1) amended by No 79 of 2011, s 3 and Sch 5 item 5, by inserting " or subsection 219QA(2) " in para (a)(i), applicable in relation to amounts paid on or after 26 July 2011.

S 71G(1) amended by No 25 of 2011, s 3 and Sch 1 item 33, by substituting para (a)(ii), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) . Para (a)(ii) formerly read:

(ii) such an amount would be paid, but for a set off under subsection 82(2) or section 219QA, 219RC or 219RE; and

S 71G(1) amended by No 34 of 2010, s 3 and Sch 1 item 3, by substituting " , 219RC or 219RE " for " or 219RC " in para (a)(ii), effective 13 April 2010.

S 71G(1) amended by No 53 of 2008, s 3 and Sch 3 items 18, 19 and 27, by substituting para (b) and omitting " , or it ceased to operate " from the end, applicable to decisions relating to suspension or cancellation made after 25 June 2008. However the amendments only apply in relation to an approved child care service on or after its application day. Act No 53 of 2008, s 3 and Sch 3 item 26, contains the following transitional provision:
26 Transitional
(1)
In this item, and in item 27:
application day,
for an approved child care service, has the meaning given by item 91 of Schedule 1 to the Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 .

(2)
The A New Tax System (Family Assistance) (Administration) Act 1999 , as applying to an approved child care service before the first Monday after its application day, has effect as if section 71G of that Act were as follows:
71G Debts arising in respect of child care benefit where advance paid to service - debt owed by service
If:

(a) an amount by way of advance determined under section 219Q is paid to a person that is an approved child care service to reimburse the service the amount of the fee reductions made by the service for care provided by the service to a child; and

(b) during, or after, the reporting period in respect of which the advance is paid, the service ' s approval is suspended or cancelled under this Act;
so much of the amount of the advance as has not been used by the service to reimburse itself for the care it provided to the child at reduced fees, by the day the service ' s approval is suspended or cancelled, is a debt due to the Commonwealth by the service.

Para (b) formerly read:

(b) the service ' s approval is suspended under this Act or cancelled under section 200, or the service ceases to operate, before a session of care in respect of which the payment was made;

71G(2)
If:

(a) an amount is required to be set off under subsection 219QA(3) against the payment of another amount to a person that is an approved child care service (payment where recalculation reduces the amount of a fee reduction); and

(b) the service ' s approval is suspended or cancelled under this Act; and

(c) the amount has not already been set off against another amount under subsection 219QA(3) by the day the service ' s approval is suspended or cancelled; the amount is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.
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History

S 71G(2) amended by No 53 of 2008, s 3 and Sch 3 items 20 to 22 and 27, by substituting para (b) and omitting " , or the service ceases to operate " from the end of para (c) and omitting " , or it ceased to operate " from the end. For application and transitional provisions see note under s 71G(1) . Para (b) formerly read:

(b) the service ' s approval is suspended under this Act or cancelled under section 200, or the service ceases to operate; and

Weekly payments of child care rebate

71G(2A)
If:

(a) either:

(i) an amount is paid under section 219QC or subsection 219QD(2) to a person that is an approved child care service (weekly payments of child care rebate); or

(ii) such an amount would be paid, but for a set off under subsection 82(2) or section 219QA, 219QD, 219RC or 219RE; and

(b) the service ' s approval is suspended or cancelled under this Act before a period of care in respect of which the payment was made;
so much of the amount of the child care rebate paid as relates to that period of care is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

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History

S 71G(2A) inserted by No 25 of 2011, s 3 and Sch 1 item 35, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

71G(2B)
If:

(a) an amount is required to be set off under subsection 219QD(3) against the payment of another amount to a person that is an approved child care service (payment where recalculation reduces the amount of child care rebate); and

(b) the service ' s approval is suspended or cancelled under this Act; and

(c) the amount has not already been set off against another amount under subsection 219QD(3) by the day the service ' s approval is suspended or cancelled;
the amount is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

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History

S 71G(2B) inserted by No 25 of 2011, s 3 and Sch 1 item 35, applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

Enrolment advances

71G(3)
If:

(a) either:

(i) an amount is paid under section 219RA to an approved child care service (payment of enrolment advances); or

(ii) such an amount would be paid, but for a set off under subsection 82(2) or section 219QA, 219RC or 219RE; and

(b) the service ' s approval is suspended or cancelled under this Act; and

(c) the amount has not already been set off against another amount under section 219RC by the day the service ' s approval is suspended or cancelled; the amount is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.
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History

S 71G(3) amended by No 34 of 2010, s 3 and Sch 1 item 3, by substituting " , 219RC or 219RE " for " or 219RC " in para (a)(ii), effective 13 April 2010.

S 71G(3) amended by No 53 of 2008, s 3 and Sch 3 items 23 to 25 and 27, by substituting para (b) and omitting " , or the service ceases to operate " from the end of para (c) and omitting " , or it ceased to operate " from the end. For application and transitional provisions see note under s 71G(1). Para (b) formerly read:

(b) the service ' s approval is suspended under this Act or cancelled under section 200, or the service ceases to operate; and

S 71G substituted by No 118 of 2007, s 3 and Sch 1 item 37, effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. S 71G formerly read:

SECTION 71G Debts arising in respect of child care benefit where advance paid to service - debt owed by service
Service ' s approval suspended or cancelled

71G(1)
If:

(a) an amount by way of advance determined under section 219Q is paid to a person that is an approved child care service to reimburse the service the amount of the fee reductions made by the service for care provided by the service to a child; and

(b) during, or after, the reporting period in respect of which the advance is paid, the service ' s approval is suspended or cancelled under section 200;
so much of the amount of the advance as has not been used by the service to reimburse itself for the care it provided to the child at reduced fees, by the day the service ' s approval is suspended or cancelled is a debt due to the Commonwealth by the service.

Service ceases to operate - debts arising in respect of child care benefit advance

71G(2)
If:

(a) an amount by way of advance determined under section 219Q is paid to a person that is an approved child care service to reimburse the service the amount of the fee reductions made by the service for care provided by the service to a child; and

(b) during, or after, the reporting period in respect of which the advance is paid, the service ceases to operate;
so much of the amount of the advance as has not been used by the service to reimburse itself for the care provided to the child at reduced fees, by the day the service ceases to operate, is a debt due to the Commonwealth by the service.

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

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