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A New Tax System (Family Assistance and Related Measures) Act 2000
71GDebts arising in respect of child care benefit where advance paid to service—debt owed by service
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#### 71G Debts arising in respect of child care benefit where advance paid to service—debt owed by service
Service’s approval suspended or cancelled
(1) If:
(a) an amount by way of advance determined under section 219Q is paid to a person that is an approved child care service to reimburse the service the amount of the fee reductions made by the service for care provided by the service to a child; and
(b) during, or after, the reporting period in respect of which the advance is paid, the service’s approval is suspended or cancelled under section 200;
so much of the amount of the advance as has not been used by the service to reimburse itself for the care it provided to the child at reduced fees, by the day the service’s approval is suspended or cancelled is a debt due to the Commonwealth by the service.
Service ceases to operate—debts arising in respect of child care benefit advance
(2) If:
(a) an amount by way of advance determined under section 219Q is paid to a person that is an approved child care service to reimburse the service the amount of the fee reductions made by the service for care provided by the service to a child; and
(b) during, or after, the reporting period in respect of which the advance is paid, the service ceases to operate;
so much of the amount of the advance as has not been used by the service to reimburse itself for the care provided to the child at reduced fees, by the day the service ceases to operate, is a debt due to the Commonwealth by the service.