Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008 (53 of 2008)

Schedule 4   Civil penalties and other compliance measures

Part 1   Amendments

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

33   Subsections 219F(2) and (2A)

Repeal the subsections, substitute:

Records to be kept for at least 36 months - civil penalty

(2) An approved child care service contravenes this subsection if the service stops keeping the records referred to in subsection (1) before the later of the following times:

(a) the end of the period of 36 months starting at the end of the year in which the care was provided to which the information or event related;

(b) a time ordered by a court during proceedings for an offence against this Act, or for the contravention of a civil penalty provision, if an application for the order is made during:

(i) the period mentioned in paragraph (a); or

(ii) proceedings relevant to a previous application of this paragraph.

Note: This is a civil penalty provision. Part 8C provides for pecuniary penalties for breaches of civil penalty provisions.

Records to be kept for at least 36 months - offence

(2A) An approved child care service commits an offence if the service stops keeping the records referred to in subsection (1) before the later of the following times:

(a) the end of the period of 36 months starting at the end of the year in which the care was provided to which the information or event related;

(b) a time ordered by a court during proceedings for an offence against this Act, or for the contravention of a civil penalty provision, if an application for the order is made during:

(i) the period mentioned in paragraph (a); or

(ii) proceedings relevant to a previous application of this paragraph.

Penalty: 60 penalty units.

(2B) Subsection (2A) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.