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A New Tax System (Family Assistance and Related Measures) Act 2000
219EObligation to provide receipts
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#### 219E Obligation to provide receipts
(1) If an approved child care service has reduced the fees to be paid by an individual in respect of a session of care the service provides to a child, as required by sections 219A and 219B, the service must issue a receipt as provided for in the rules (if any) made under subsection (2), at the time the service reduces the fee, stating the following in respect of the session of care:
(a) the fees paid;
(b) the amount of the fee reductions made;
(c) any other information the Secretary specifies in rules (if any) made under subsection (2).
Penalty: 60 penalty units.
Secretary may make rules
(2) The Secretary may make rules dealing with any of the following matters:
(a) how receipts should be given;
(b) to whom receipts should be given;
(c) other information that must be provided in the receipt or other document.
Rules disallowable instrument
(3) Rules made under subsection (2) are a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.