Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 (118 of 2007)

Schedule 2   Civil penalties

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

6   After section 219E

Insert:

219EA Obligation to provide information relating to child care places

(1) This section applies if, under rules determined under subsection 205(1), an approved child care service is required to provide, by a particular time, information as to:

(a) the number of child care places provided during a particular period; and

(b) the number of child care places likely to be available during a particular period.

(2) The service must provide the information by that time in the form, manner or way specified in the request that resulted in that requirement.

(3) Subsection (2) is a civil penalty provision .

Note: Part 8C provides for pecuniary penalties for breaches of civil penalty provisions.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).