Families, Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007 (113 of 2007)

Schedule 1   Amendments relating to child care benefit rate and child care tax rebate

Part 1   Amendments

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

17   After subsection 154(4)

Insert:

(4A) The Secretary may require a person to:

(a) give information; or

(b) produce a document that is in the person’s custody or under the person’s control;

to a specified agency if the Secretary considers that the information or document may be relevant to either or both of the following matters:

(c) whether an individual is eligible for child care tax rebate;

(d) the amount of child care tax rebate to which an individual is entitled.