Commonwealth Numbered Acts

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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 58

Record keeping obligations

Maintaining records

(1)
The regulations may make provision for approved child care services to maintain records of a specified kind that are relevant to one or more of the following:

(a)
the services' eligibility for child care benefit under this Act;

(b)
the payments received by the services under this Act;

(c)
the services' compliance with the conditions for the continued approval of the services;

(d)
any other matters of a specified kind in relation to the services.

Retaining records

(2)
The regulations may make provision for approved child care services to retain for a specified period any records that are required to be maintained by regulations for the purposes of subsection (1).

Producing records

(3)
The regulations may make provision for approved child care services to produce to the Secretary in specified circumstances any records that are required to be retained by regulations for the purposes of subsection (1) .



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