CTHIn ForceAct
A New Tax System (Family Assistance and Related Measures) Act 2000
219LOccupier to provide authorised officer with access to records and assistance
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#### 219L Occupier to provide authorised officer with access to records and assistance
(1) The occupier of premises referred to in paragraph 219K(1)(a), or another person who apparently represents the occupier, must produce to an authorised officer, or any other person assisting the officer, who has entered premises under section 219K, the records referred to in subsection 219F(1).
Penalty: 60 penalty units.
(2) The occupier of premises referred to in paragraph 219K(1)(b), or another person who apparently represents the occupier, must produce to an authorised officer, or any other person assisting the officer, who has entered premises under section 219K, the records referred to in subsection 219G(2).
Penalty: 60 penalty units.
(3) The occupier, or another person who apparently represents the occupier, must assist the officer with all reasonable facilities and assistance for the effective exercise of the officer’s power to inspect the records.
Penalty: 10 penalty units.
(4) Approved child care services have a responsibility under subsection 196(2A) to cooperate with a person exercising powers under subsection (1) or (3). An approved child care service that does not produce records or assist as provided for in those subsections is not complying with the responsibility. Failure to comply with the responsibility can result in a sanction being imposed under section 200.