Family Assistance Legislation Amendment (Child Care) Act 2009 (50 of 2009)
Schedule 5 Other amendments
Part 4 Manner of notifying cessation of operation
A New Tax System (Family Assistance) (Administration) Act 1999
16 At the end of section 219M
Add:
Obligation to give further information on request
(4) An operator of an approved child care service contravenes this subsection if:
(a) the operator notifies the Secretary under subsection (1) of the operator's intention to cease operating the service; and
(b) the Secretary requests the operator, in writing, to give the Secretary specified information about the intended cessation of the service; and
(c) the operator fails to comply with the request in accordance with subsection (6).
Note: This is a civil penalty provision. Part 8C provides for pecuniary penalties for breaches of civil penalty provisions.
(5) A person commits an offence if the person contravenes subsection (4).
Penalty: 60 penalty units.
(6) Information requested under subsection (4) must be given:
(a) in the form, and in the manner or way, approved by the Secretary; and
(b) within 7 days after the day on which the request was given.
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).