Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 (118 of 2007)
Schedule 1 Amendments relating to Child Care Management System
Part 1 Amendments
A New Tax System (Family Assistance) (Administration) Act 1999
73 Subsection 176(2)
Repeal the subsection, substitute:
(2) For the purposes of an offence against section 177 that relates to a contravention of subsection (1) of this section, strict liability applies to:
(a) the element of the offence that a payment in respect of fee reduction is paid to the service under section 219Q or subsection 219QA(2); and
(b) the element of the offence that an enrolment advance is paid under section 219RA.
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