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A New Tax System (Family Assistance and Related Measures) Act 2000
219SAcquittal of advances paid to approved child care services
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#### 219S Acquittal of advances paid to approved child care services
(1) When a report for a reporting period is received from an approved child care service under section 219N or 219P, the Secretary must compare the amount of the advance determined by the Secretary under section 219Q in respect of the service and the reporting period with the amount passed on by the service in reduced fees (see sections 219A and 219B) during the reporting period. (The amount of fee reduction is the amount reported by the service to the Secretary under section 219N.)
(2) If the amount of the advance is more than the amount of the reduced fees, the Secretary may determine that the difference in the amounts is to be offset against an advance amount determined by the Secretary under section 219Q in respect of the service.
(3) If the Secretary makes a determination under subsection (2), the difference must be offset as provided for in that subsection.
(4) If the amount of the advance is less than the amount of the reduced fees, the Secretary may determine that the difference in the amounts is to be paid to the service in an advance amount determined in respect of the service under section 219Q.
(5) If the Secretary makes a determination under subsection (4), the difference must be paid as provided for in that subsection.