CTHIn ForceAct
A New Tax System (Family Assistance and Related Measures) Act 2000
219GFormer approved child care service to keep records
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#### 219G Former approved child care service to keep records
Obligation to keep records
(1) A person who operates an approved child care service, immediately before the service ceases to be an approved child care service, must keep a record referred to in subsection (2) for the period for which the service would have been required, under section 219F, to keep the record if the service had not ceased to be an approved child care service.
Penalty: 60 penalty units.
Type of records to be kept
(2) The records the person is required to keep are the records that the service was required to keep under section 219F immediately before the service ceased to be an approved child care service.