Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 203B

    The persons to whom a notice under subsection   203A(1) in relation to a large child care provider may be given are the following:

  (a)   the provider;

  (b)   a person who, at any time during the financial year, owns 15% or more of:

  (i)   the provider; or

  (ii)   if the provider consists of more than one person--any of those persons;

  (c)   a person who, at any time during the financial year, is entitled to receive 15% or more of the dividends paid by:

  (i)   the provider; or

  (ii)   if the provider consists of more than one person--any of those persons;

  (d)   a person who, at any time during the financial year, is owed a debt by the provider;

  (e)   a person who:

  (i)   acts, or is accustomed to act; or

  (ii)   under a contract or an arrangement or understanding (whether formal or informal) is intended or expected to act;

    in accordance with the directions, instructions or wishes of, or in concert with:

  (iii)   the provider; or

  (iv)   if the provider consists of more than one person--any of those persons;

  (f)   a person who directs or instructs:

  (i)   the provider; or

  (ii)   if the provider consists of more than one person--any of those persons;

    to act in accordance with those directions or instructions;

  (g)   a person, if:

  (i)   the provider; or

  (ii)   if the provider consists of more than one person--any of those persons;

    acts, or is accustomed to act, so as to give effect to the first - mentioned person's wishes;

  (h)   a person with whom:

  (i)   the provider; or

  (ii)   if the provider consists of more than one person--any of those persons;

    acts, or is accustomed to act, in concert;

  (i)   a person, if:

  (i)   the provider; or

  (ii)   if the provider consists of more than one person--any of those persons;

    is intended or expected to act under a contract or an arrangement or understanding (whether formal or informal) so as to give effect to the first - mentioned person's directions, instructions or wishes;

  (j)   a person with whom:

  (i)   the provider; or

  (ii)   if the provider consists of more than one person--any of those persons;

    is intended or expected to act in concert under a contract or an arrangement or understanding (whether formal or informal).