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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 201A

Requirement to pass on fee reduction amount to individual entitled to be paid CCS or ACCS

Requirement to pass on or remit to Secretary fee reduction amount

  (1)   A provider to whom a notice is given of a fee reduction decision for an individual must, no later than 14 days after the notice is given:

  (a)   pass on the fee reduction amount for the decision to the individual; or

  (b)   if it is not reasonably practicable to do so--remit the fee reduction amount to the Secretary, in a manner approved by the Secretary.

  (2)   Subsection   (1) does not apply in relation to a notice that includes a statement to the effect that the Secretary has decided to pay the fee reduction amount directly to the individual under subsection   67EC(2).

Note 1:   See subsections   67CE(6), 106A(3), 109B(2B) and 136(3).

Note 2:   In a prosecution for an offence under subsection   (3), a defendant bears an evidential burden in relation to the matter in subsection   (2) (see subsection   13.3(3) of the Criminal Code).

  (2A)   If the Secretary is satisfied that there might be an adverse impact on the individual if the fee reduction amount for the decision is passed on or remitted within the period of 14 days referred to in subsection   (1), the Secretary may direct that the period of 14 days is extended by such period as the Secretary considers appropriate.

  (2B)   If the Secretary gives a direction under subsection   (2A) extending the period of 14 days referred to in subsection   (1), subsection   (1) has effect as if the reference to 14 days were a reference to the extended period.

  (2C)   The Secretary may give more than one direction under subsection   (2A) extending the period referred to in subsection   (1).

Offence

  (3)   A person commits an offence of strict liability if the person contravenes subsection   (1).

Penalty:   80 penalty units.

Civil penalty

  (4)   A person is liable to a civil penalty if the person contravenes subsection   (1).

Civil penalty:   60 penalty units.

Passing on

  (5)   A provider may pass on a fee reduction amount by reducing fees or in any other way. As long as the individual receives the benefit of the fee reduction amount from the provider:

  (a)   the provider is taken to have passed on the fee reduction amount; and

  (b)   the individual is taken to have been paid an amount of CCS or ACCS equal to the amount of the fee reduction amount.

Notice of remittance

  (6)   A provider that remits an amount in accordance with paragraph   (1)(b) must give the Secretary written notice of the remittance:

  (a)   in a form and manner approved by the Secretary; and

  (b)   including any information required by the Secretary.

  (7)   The provider must give the notice under subsection   (6):

  (a)   no later than 14 days after the notice of the fee reduction decision was given; or

  (b)   if the Secretary has given a direction under subsection   (2A) extending the period of 14 days referred to in subsection   (1)--no later than the end of the extended period.



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