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Family Assistance Legislation Amendment (Child Care) Bill 2010

Schedule 2 Obligation on approved child care services to provide statements

   

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

1  Subsection 3(1) (at the end of paragraph (h) of the definition of civil penalty provision )

Add “or (7)”.

2  Subsection 219E(1)

Omit “within 4 weeks after the end of the statement period for the session or sessions”, substitute “before the end of one month starting on the day after the end of the statement period”.

3  Paragraph 219E(2)(d)

Omit “within 4 weeks after the end of the statement period for the session or sessions”, substitute “before the end of one month starting on the day after the end of the statement period”.

4  Subsection 219E(4)

Repeal the subsection, substitute:

             (4)  The statement periods for the service are as follows:

                     (a)  the first statement period is the period of 3 months starting on the day (the initial day ) that is:

                              (i)  the day Schedule 2 to the Family Assistance Legislation Amendment (Child Care) Act 2010 commences; or

                             (ii)  if the Secretary approves the service under section 195 of this Act on a day later than the one described in subparagraph (i)—that later day;

                            or, if before or during that 3-month period the service chooses a shorter period starting on the initial day, the shorter period;

                     (b)  each of the later statement periods is:

                              (i)  the period of 3 months starting on the day after the end of the immediately preceding statement period; or

                             (ii)  if before or during that 3-month period the service chooses a shorter period starting on that day—the shorter period.

5  At the end of section 219E

Add:

Correcting or reissuing statements

             (7)  If:

                     (a)  an approved child care service has, under subsection (1), given an individual or other person a statement (the earlier statement ) relating to a session or sessions of care provided by the service to a child in the statement period; and

                     (b)  under section 50ZA, the service is notified on a day (the notification day ) of a recalculated rate or amount in respect of any of those sessions;

the service must, before the end of the first statement period starting after the notification day, give the individual or other person either a statement setting out the matters specified in subsection (5) taking account of the recalculation or a statement amending the earlier statement so as to take account of the recalculation.

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

             (8)  An approved child care service commits an offence if:

                     (a)  the service has, under subsection (1), given an individual or other person a statement (the earlier statement ) relating to a session or sessions of care provided by the service to a child in the statement period; and

                     (b)  under section 50ZA, the service is notified on a day (the notification day ) of a recalculated rate or amount in respect of any of those sessions; and

                     (c)  the service does not, before the end of the first statement period starting after the notification day, give the individual or other person either a statement setting out the matters specified in subsection (5) taking account of the recalculation or a statement amending the earlier statement so as to take account of the recalculation.

Penalty:  60 penalty units.

             (9)  Subsection (8) is an offence of strict liability.

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

6  Saving provision

Despite the amendments of section 219E of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Schedule, that section as in force immediately before the commencement of those amendments continues to apply in relation to statement periods starting before that commencement.