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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 204C

Dealing with inaccurate reports

Requiring provider to withdraw report or substitute accurate report

  (1)   If the Secretary considers that a detail contained in a report given by an approved provider under subsection   204B(1) (requirement to report about children for whom care is provided) might not be accurate, the Secretary may, by written notice given to the provider, require the provider to withdraw the report, to vary it so that it becomes accurate or substitute it with an accurate report.

  (1A)   For the purposes of subsection   (1), a report is taken to have been given by an approved provider under subsection   204B(1) even if the report is not given by the day required under paragraph   204B(2)(d).

Note:   The report must still be given in accordance with paragraphs 204B(2)(a), (b) and (c), and the information included in the report as required by those provisions must be accurate and complete (see subsection   204B(3)).

  (2)   A person must comply with a notice given to the person under subsection   (1), no later than:

  (a)   14 days after the notice was given; or

  (b)   if the notice specifies a longer period--the end of that period.

Offence

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

Penalty:   70 penalty units.

Civil penalty

  (4)   A person is liable to a civil penalty if the person contravenes subsection   (2).

Civil penalty:   50 penalty units.

Correction of report by Secretary

  (5)   If the Secretary:

  (a)   knows that a detail contained in a report given by an approved provider under subsection   204B(1) is not accurate; and

  (b)   knows what the correct detail is; and

  (c)   has (if practicable) given the provider at least 14 days written notice of the Secretary's intended correction of the report;

the Secretary may correct the report accordingly.



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