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A New Tax System (Family Assistance and Related Measures) Act 2000
71EDebt arising in respect of child care benefit when false or misleading statement etc. by service—debt owed by service
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#### 71E Debt arising in respect of child care benefit when false or misleading statement etc. by service—debt owed by service
Child care benefit paid at rate certified by service because of false or misleading statement by service in certificate
(1) If:
(a) an approved child care service certifies a rate under section 76 of the Family Assistance Act in relation to a session of care provided by the service to:
(i) an FTB child of an individual, or the individual’s partner; or
(ii) a child who was in the care of an individual immediately before the session was provided; and
(b) the service certifies the rate knowing that the reason for certifying the rate does not apply in respect of the child or the individual; and
(c) an amount of child care benefit is paid because of the certificate;
the difference between the amount paid and the amount that would have been paid if the service had not certified the rate is a debt due to the Commonwealth by the service.
Child care benefit paid following service’s certificate relating to weekly limit of hours made because of false or misleading statement by service in certificate
(2) If:
(a) an approved child care service gives a certificate under subsection 54(10), 55(6) or 56(3) or (4) of the Family Assistance Act relating to a weekly limit of hours in sessions of care provided by the service to:
(i) an FTB child of an individual, or the individual’s partner; or
(ii) a child who was in the care of an individual immediately before the first session of care was provided; and
(b) the service gives the certificate knowing that the reason for giving the certificate does not apply in respect of the child or the individual; and
(c) an amount of child care benefit is paid because of the certificate;
the difference between the amount paid and the amount that would have been paid if the service had not given the certificate is a debt due to the Commonwealth by the service.
Child care benefit paid at rate determined by Secretary because of false or misleading statement by service
(3) If:
(a) an approved child care service knowingly makes a false or misleading statement to an officer; and
(b) a determination of rate is made by the Secretary under subsection 81(2) or (3) of the Family Assistance Act in reliance on the statement; and
(c) an amount of child care benefit is paid because of the determination;
the difference between the amount paid because of the determination and the amount that would have been paid if the service had not made the statement is a debt due to the Commonwealth by the service.
Child care benefit paid following variation of determination of weekly limit of hours made because of service’s false or misleading statement by service
(4) If:
(a) an approved child care service knowingly makes a false or misleading statement to an officer; and
(b) a variation of a determination of a weekly limit of hours is made by the Secretary under subsection 64A(2), 64B(2) or 64C(2), in reliance on the statement; and
(c) an amount of child care benefit is paid because of the variation;
the difference between the amount paid and the amount that would have been paid if the service had not made the statement is a debt due to the Commonwealth by the service.
Service eligible for child care benefit and service makes false or misleading statement as to eligibility
(5) If:
(a) an approved child care service is eligible for child care benefit under section 47 of the Family Assistance Act for care provided by the service to a child at risk; and
(b) the service is so eligible knowing that it does not, at the time the care is provided, believe the child to be at risk of serious abuse or neglect; and
(c) a determination of entitlement to be paid child care benefit by fee reduction for care provided to the child has been made under section 54B in respect of the service; and
(d) an amount of child care benefit is paid because of the determination;
the difference between the amount paid and the amount that would have been paid if the service was not so eligible, is a debt due to the Commonwealth by the service.