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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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