Family Assistance Legislation Amendment (Early Childhood Education and Care Coronavirus Response and Other Measures) Act 2021 (26 of 2021)

Schedule 1   Amendments

Part 1   Emergencies and disasters

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

6   After subsection 71H(1)

Insert:

(1A) If:

(a) an amount is paid under section 205C (business continuity payments - emergency or disaster) in respect of a child care service; and

(b) the provider of the service is not eligible for the whole or a part of the payment;

then that whole or part is a debt due to the Commonwealth by the provider.