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A New Tax System (Family Assistance and Related Measures) Act 2000
219PFormer operator of an approved child care service to report
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#### 219P Former operator of an approved child care service to report
Obligation to report
(1) A person who operated an approved child care service, immediately before the service ceased to be an approved child care service, must report to the Secretary as provided for in this section in respect of the service’s final reporting period.
Penalty: 60 penalty units.
Contents of report
(2) The information that the person is required to provide in the report is the information that the service would have been required to provide under section 219N, in respect of the service’s final reporting period, if the service had not ceased to be an approved child care service during that period.
When and how report must be given
(3) The report under subsection (1) must be given:
(a) to the Secretary within 90 days of the service ceasing to be an approved child care service; and
(b) in the form and manner approved by the Secretary.
(4) In this section:
> final reporting period, in respect of an approved child care service that ceased to be an approved child care service, means the reporting period in which the service ceased to be an approved child care service.