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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 202A

Requirement to make records

  (1)   An approved provider must make a written record of information or an event of which it becomes aware if:

  (a)   the provider would not otherwise have a written record of the information or event; and

  (b)   the information or event relates to any of the following:

  (i)   an individual's eligibility for CCS or ACCS;

  (ii)   the eligibility of an approved child care service of the provider for ACCS (child wellbeing);

  (iii)   the provider's compliance with the conditions for continued approval of the provider;

  (iv)   any other matter prescribed by the Secretary's rules.

Offence

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

Penalty:   60 penalty units.

Civil penalty

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

Civil penalty:   50 penalty units.



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