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

66   At the end of section 219NB

Add:

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

(2) An approved child care service commits an offence if the service contravenes subsection (1).

Penalty: 60 penalty units.


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).