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A New Tax System (Family Assistance and Related Measures) Act 2000
219FObligation to keep records
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#### 219F Obligation to keep records
(1) An approved child care service must keep records as provided for in rules made under subsection (3) of information and events relating to the following matters:
(a) an individual’s eligibility for payment of child care benefit under this Act;
(b) the service’s eligibility for payment of child care benefit under this Act in respect of a child at risk;
(c) the service’s compliance with the conditions for the continued approval of approved child care services;
(d) any other matter the Secretary specifies in the record keeping rules made under paragraph (3)(b).
Penalty: 60 penalty units.
Records to be kept for 36 months
(2) The records must be kept by the service for 36 months from the end of the year in which the care was provided to which the information or event related.
Penalty: 60 penalty units.
Secretary must make rules
(3) The Secretary must make rules relating to the keeping of records specifying:
(a) the kinds of records an approved child care service must keep in relation to a matter listed in subsection (1); and
(b) other matters (if any) in respect of which an approved child care service must keep records.
Rules are a disallowable instrument
(4) Rules made under subsection (3) are a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.