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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 64
Provision of instalment statements where individual conditionally
eligible for child care benefit by instalment - (1)
- If, during the whole or
part of an instalment period, a determination under regulations in accordance
with paragraph 49(1)(a) is in force, the approved child care service concerned
must give the Secretary, during the next instalment period, the statement,
details and any other information mentioned in paragraph 42(1)(b) of the
Family Assistance Act.
- (2)
- A person who, without reasonable excuse, contravenes subsection (1) is
guilty of an offence punishable on conviction by a fine not exceeding 60
penalty units.
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