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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 65

Provision of instalment statements where approved child care service 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 51(b) 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 47(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 20 penalty units.



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