A New Tax System (Family Assistance) (Administration) Act 1999
71HDebts in respect of business continuity payments paid to provider
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71H Debts in respect of business continuity payments paid to provider
(1) If: (a) an amount is paid under section 205A or 205C (business continuity payments) in respect of a child care service; and (b) any of the following occurs: (i) the approval of the provider of the service is suspended or cancelled; (ii) the approval of the provider of the service is varied to remove the service from the approval; (iii) the approval of the provider in respect of the service is suspended; and (c) the whole or a part of the amount has not already been set off against another amount under section 205B by the day the suspension, cancellation or variation takes effect; then that whole or part is a debt due to the Commonwealth by the provider immediately before the provider’s approval was suspended, cancelled or varied. (1A) If: (a) an amount is paid under section 205C (business continuity payments—emergency or disaster) in respect of a child care service; and (b) the provider of the service is not eligible for the whole or a part of the payment; then that whole or part is a debt due to the Commonwealth by the provider. (2) If: (a) a payment under section 205A or 205C is made to a financial institution for the credit of an account kept with the institution (an incorrect account); and (b) the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of a person who was not the person, or one of the persons, in whose name the incorrect account was kept; an amount equal to the amount of the payment made to the institution is, subject to subsection 93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name the incorrect account was kept.