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A New Tax System (Family Assistance and Related Measures) Act 2000
219NObligation to give reports to Secretary
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#### 219N Obligation to give reports to Secretary
Approved child care service must give reports
(1) If, during an approved child care service’s reporting period, the service provides care to a child, the service must give the Secretary a report in the manner provided for in subsection (2), containing the information set out in subsection (3), (4) or (5), depending on the circumstances of the child.
Penalty: 60 penalty units.
When and how report must be given
(2) The report under subsection (1) must be given:
(a) to the Secretary at some time during the next following reporting period whether or not the next following reporting period is the final reporting period (as defined in subsection 219P(4)) in respect of the service; and
(b) in the form and manner approved by the Secretary.
Information to be provided on child if individual conditionally eligible
(3) If:
(a) a determination under section 50F is made in respect of a claimant who is an individual that the claimant is conditionally eligible for child care benefit by fee reduction for care provided to a child; and
(b) the service provides care to the child while the determination is in force;
the report must state the following matters in respect of the child and each week of the reporting period:
(c) the number of hours of care in the sessions of care in respect of which the service is required, under section 219A, to reduce the claimant’s fees, if the service has charged for those hours of care;
(d) the individual’s rate of fee reductions in respect of the sessions of care charged for;
(e) the amount of the fee reductions made in respect of the sessions of care charged for;
(f) any other information required by the Secretary in the form.
Information to be provided on child if service eligible in respect of child
(4) If the service is eligible under section 47 of the Family Assistance Act for payment of child care benefit by fee reduction for care the service provides to a child, the report must state the following matters in respect of the child and each week of the reporting period:
(a) the number of hours of care in the sessions of care in respect of which the service is required, under section 219B, to reduce an individual’s fees, if the service has charged for those hours of care;
(b) the rate of fee reductions in respect of the sessions of care charged for;
(c) the amount of the fee reductions made in respect of the sessions of care charged for;
(d) any other information required by the Secretary in the form.
Information to be provided on child if no individual is conditionally eligible and the service is not eligible in respect of the child
(5) If, in respect of a child to whom the service provides care:
(a) a determination under section 50F that an individual is conditionally eligible for child care benefit by fee reduction for care provided to the child is not in force in respect of any individual and that child when the service provides the care; and
(b) the service is not eligible under section 47 of the Family Assistance Act for payment of child care benefit by fee reduction for the care;
the report must state the following matters in respect of the child and each week of the reporting period:
(c) the name of the child;
(d) the number of hours of care in the sessions of care in respect of which the service would be required, under section 219A in item 1 of the table, to reduce fees if a determination of conditional eligibility under section 50F was in force in respect of an individual and the child when the care was provided, if the service has charged for those hours of care;
(e) any other information required by the Secretary in the form.
Corrections of reports
(6) A report provided by the service may be corrected by the service at any time.