A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 57 Passing on child care benefit by way of reduced charges

Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 57

Passing on child care benefit by way of reduced charges etc.

(1): The regulations may make provision for approved child care services, that have been or will be paid amounts of child care benefit for sessions of care that the services provide, to do either or both of the following:

(a): reduce or not charge the amounts that the services would otherwise charge for the sessions;
(b): make payments to persons who have paid charges for the sessions;

in order to pass the benefit of the child care benefit on to the persons who pay or would be liable to pay the charges.

Receipts etc.

(2): If the regulations make provision in accordance with subsection (1), the regulations may also make provision for the approved child care services to give the person who pays or would otherwise pay the charges a receipt or other document stating the following:

(a): the amount of the charges or that there were no charges;
(b): what the charges would have been if the reduction had not taken place;
(c): how much child care benefit was passed on in reducing the charges;
(d): any other information of a specified kind in relation to the sessions of care the services provided.

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