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Family Assistance Legislation Amendment (Child Care) Bill 2009

Schedule 4 Civil penalties

Part 1 Civil penalties in regulations

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

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

Add:

                    ; (t)  a provision (if any) of the regulations that is declared to be a civil penalty provision in accordance with paragraph 235(1A)(b).

2  Subsection 219TSD(2)

Repeal the subsection, substitute:

Exception for certain civil penalty provisions

             (2)  Subsection (1) does not apply to subsection 219EA(2) or 219L(3) or to a provision of the regulations declared to be a civil penalty provision. The pecuniary penalty payable by a person, in respect of the person’s contravention of subsection 219EA(2) or 219L(3), must not exceed:

                     (a)  if the person is not a body corporate—30 penalty units; or

                     (b)  if the person is a body corporate—60 penalty units.

Note:          The penalties for contraventions of provisions of the regulations declared to be civil penalty provisions must not exceed 250 penalty units for bodies corporate and 50 penalty units for other persons (see subsection 235(1A)).

3  Subsection 219TSK(1) (table items 1 and 2)

Omit “subsection 219EA(2), 219L(3) or 219M(1)”, substitute “a provision mentioned in item 3, 5 or 7”.

4  Subsection 219TSK(1) (at the end of the table)

Add:

7

The notice relates to a single alleged contravention of a civil penalty provision that is a provision of the regulations

24.

8

The notice relates to more than 1 alleged contravention of a civil penalty provision that is a provision of the regulations

the number obtained by multiplying 24 by:

(a) if the number of alleged contraventions is less than 8—that number; or

(b) otherwise—8.

5  Subsection 219TSK(2) (table items 1 and 2)

Omit “subsection 219EA(2), 219L(3) or 219M(1)”, substitute “a provision mentioned in item 3, 5 or 7”.

6  Subsection 219TSK(2) (at the end of the table)

Add:

7

The notice relates to a single alleged contravention of a civil penalty provision that is a provision of the regulations

12.

8

The notice relates to more than 1 alleged contravention of a civil penalty provision that is a provision of the regulations

the number obtained by multiplying 12 by:

(a) if the number of alleged contraventions is less than 8—that number; or

(b) otherwise—8.

7  Paragraph 235(1)(b)

Omit “Act;”, substitute “Act.”.

8  Subsection 235(1)

Omit “and, in particular, may make regulations prescribing penalties of a fine not exceeding 10 penalty units for any breach of the regulations.”.

9  After subsection 235(1)

Insert:

Offences and civil penalties

          (1A)  Without limiting subsection (1), the regulations may:

                     (a)  prescribe penalties for offences against the regulations that do not exceed a fine of 10 penalty units; and

                     (b)  declare that specified provisions of the regulations are civil penalty provisions for the purposes of this Act, and prescribe penalties for contraventions of such provisions that do not exceed:

                              (i)  for a body corporate—250 penalty units; or

                             (ii)  in any other case—50 penalty units.



 

Part 2 Consequential amendments

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

10  Subsection 3(1) (paragraph (i) of the definition of civil penalty provision )

Repeal the paragraph.

11  Section 219EA

Repeal the section.

12  Subsection 219TSD(2)

Omit “subsection 219EA(2) or 219L(3)” (wherever occurring), substitute “subsection 219L(3)”.

13  Subsection 219TSK(1) (table items 3 and 4)

Omit “subsection 219EA(2) or 219L(3)”, substitute “subsection 219L(3)”.

14  Subsection 219TSK(2) (table items 3 and 4)

Omit “subsection 219EA(2) or 219L(3)”, substitute “subsection 219L(3)”.