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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 71H

Debts in respect of business continuity payments paid to provider

  (1)   If:

  (a)   an amount is paid under section   205A or 205C (business continuity payments) in respect of a child care service; and

  (b)   any of the following occurs:

  (i)   the approval of the provider of the service is suspended or cancelled;

  (ii)   the approval of the provider of the service is varied to remove the service from the approval;

  (iii)   the approval of the provider in respect of the service is suspended; and

  (c)   the whole or a part of the amount has not already been set off against another amount under section   205B by the day the suspension, cancellation or variation takes effect;

then that whole or part   is a debt due to the Commonwealth by the provider immediately before the provider's approval was suspended, cancelled or varied.

  (1A)   If:

  (a)   an amount is paid under section   205C (business continuity payments--emergency or disaster) in respect of a child care service; and

  (b)   the provider of the service is not eligible for the whole or a part of the payment;

then that whole or part   is a debt due to the Commonwealth by the provider.

  (2)   If:

  (a)   a payment under section   205A or 205C is made to a financial institution for the credit of an account kept with the institution (an incorrect account ); and

  (b)   the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of a person who was not the person, or one of the persons, in whose name the incorrect account was kept;

an amount equal to the amount of the payment made to the institution is, subject to subsection   93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name the incorrect account was kept.



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