CTHIn ForceAct
A New Tax System (Family Assistance and Related Measures) Act 2000
71HDebts arising where reporting period limit is exceeded—debt owed by service
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#### 71H Debts arising where reporting period limit is exceeded—debt owed by service
(1) If:
(a) an approved child care service has, by certificates given under section 76 of the Family Assistance Act, committed amounts of child care benefit in a reporting period; and
(b) the total amount of child care benefit so committed by the service exceeds the reporting period limit for that reporting period (see section 79 of the Family Assistance Act); and
(c) the service gives, during that reporting period, a further certificate under section 76 of the Family Assistance Act; and
(d) an amount of child care benefit is paid because of that further certificate;
the difference between the amount paid and the amount that would have been paid if the service had not given the further certificate is a debt due to the Commonwealth by the service.
79 Paragraph 74(a)
Omit “instalment”, substitute “amount”.
80 Paragraphs 77(1)(b) and 78(1)(b)
Repeal the paragraphs, substitute:
(b) the person owing the debt is a person who is not receiving instalments of family tax benefit; and
81 Sections 82 and 83
Repeal the sections, substitute in Division 3: