Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if:
(a) a person applies to the ART, under section 89 of the Child Support (Registration and Collection) Act 1988 , for review of a decision (the original decision ); and
(aa) the application for review of the original decision is not a guidance and appeals panel application; and
(b) the review of the original decision involves (wholly or partly) a review of a determination that:
(i) was made under a provision of Subdivision B of Division 4 of Part 5 of the Child Support (Assessment) Act 1989 ; or
(ii) has effect, under section 54K of the Child Support (Assessment) Act 1989 , as if it were a determination made under such a provision; and
(c) the application for review of the original decision was made more than 90 days after notice of the original decision was given; and
(d) the decision (the review decision ) on the review has the effect of varying the determination or substituting a new determination; and
(e) the determination as varied or substituted has effect, under sections 35T and 35U of the Family Assistance Act, as if it were a determination made under Subdivision D of Division 1 of Part 3 of that Act.
(2) The date of effect of the review decision, to the extent that it has the effect referred to in paragraph (1)(d), is:
(a) unless paragraph (b) of this subsection applies--the date that would give full effect to the review decision; or
(b) if the date referred to in paragraph (a) of this subsection is earlier than the first day of the income year before the income year in which the application for review was made--that first day.
(3) If the Secretary is satisfied that there are special circumstances that prevented the application for review from being made within the period referred to in paragraph (1)(c), the Secretary may determine that subsection (1) applies as if the reference to 90 days in that paragraph were a reference to such longer period as the Secretary determines to be appropriate.
A New Tax Sy stem (Family Assistance) (Administration) Act 1999
No. 81, 1999
Compilation No. 126
Compilation date: 21 February 2025
Includes amendments: Act No. 14, 2025
This compilation is in 2 volumes
Endnotes
Each volume has its own contents
About this compilation
This compilation
This is a compilation of the A New Tax System (Family Assistance) (Administration) Act 1999 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date ).
The notes at the end of this compilation (the endnotes ) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self - repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 6--Provisions relating to information
Division 1--Information gathering
153 Application of Division
153A Reasonable belief needed to require information, documents or records
154 General power to obtain information
155 Power to obtain information from a person who owes a debt to the Commonwealth
156 Obtaining information about a person who owes a debt to the Commonwealth
157 Obtaining information to verify claims etc.
157A Obtaining records supporting certificate under section 85CB
158 Written notice of requirement
159 Offence: failure to comply with requirement
159A Requesting information for the purposes of a care percentage determination under the child support law
159B Self - incrimination
159C Use of information in investigations etc.
160 Relationship with other laws
Division 1A--Use of tax file numbers
160A Use of tax file numbers
Division 2--Confidentiality
161 Operation of Division
161A Definitions
162 Permitted obtaining of, making a record of, disclosure of or use of protected information
162A Obtaining of, making a record of, disclosure of or use of protected information relating to taxation information
162B Secretary may publish certain information relating to approved providers
163 Offence--unauthorised obtaining of protected information
164 Offence--unauthorised making a record of, disclosure of or use of protected information
165 Offence: soliciting disclosure of protected information
166 Offence: offering to supply protected information
167 Protection of certain documents etc. from production to court etc.
168 Disclosure of information by Secretary
169 Guidelines for exercise of Secretary's disclosure powers
170 Officer's declaration
Division 3--False statements etc.
Subdivision A--Preliminary
171 Application of Division
Subdivision B--Offences
172 False statement in connection with claim
173 False statement to deceive
174 False statement or document
175 Obtaining payment where no entitlement
176 Payment obtained by fraud
Subdivision C--Penalties
177 Penalty for contravention of Subdivision B
178 Repayment of family assistance
179 Penalty where person convicted of more than one offence
Subdivision D--Procedural matters
180 Joining of charges
181 Particulars of each offence
182 Trial of joined charges
183 Evidentiary effect of Secretary's certificate
184 Enforcement of court certificate as judgment
Part 7--Liability of certain employers and principals for offences
Division 1--Interpretation
185 State of mind of a person
188 Offence
Division 3--Proceedings against non - corporations
191 State of mind of individual
192 Conduct of employee or agent
193 Exclusion of imprisonment as penalty for certain offences
Part 8--Approval of provider of child care services
Division 1--Provider approval
194A Application for approval
194B Provider approval
194C Provider eligibility rules
194D Service eligibility rules
194E Fit and proper person considerations
194F Meaning of person with management or control
194G Meaning of approved child care service
194H Obligations and permissions of an approved child care service are those of the approved provider
Division 2--Conditions for continued approval
195A Conditions for continued approval--compliance with rules and law
195B Conditions for continued approval--child care places limit not to be exceeded
195C Conditions for continued approval--operating period for each approved child care service
195D Conditions for continued approval--working with children check
195E Condition for continued approval--compliance with conditions imposed by Minister
195F Condition for continued approval--compliance with conditions imposed by Secretary
195G Reassessment of continued approval
195H Consequences of breach of conditions for continued approval
Division 3--Adding or removing services
196A Application to add or remove service
196B Adding a service on application
196C Removing a service on application
Division 4--Suspension, variation and cancellation of approval
197A Immediate suspension after Secretary's decision
197AA Suspension on request
197AB Suspension if approval suspended under Education and Care Services National Law
197B Suspension, cancellation or variation for multiple infringement notices
197C Cancellation on request
197D Cancellation if provider should not have been approved
197E Variation if provider should not have been approved in respect of a service
197F Cancellation for failure of provider to provide care for 3 continuous months
197G Variation for failure of service to provide care for 3 continuous months
197H Cancellation for ceasing to operate any approved child care service
197J Variation for ceasing to operate a child care service
197K Cancellation because no longer approved in respect of any child care service
197L Cancellation or variation if approval cancelled under Education and Care Services National Law
Division 5--Allocation of child care places
198A Allocation of child care places to approved child care services
198B Secretary to allocate child care places
198C Reduction of allocation of child care places by unused or unusable places
Division 6--Miscellaneous
199A Procedure before certain consequences apply
199B Publicising sanctions or suspensions
199C Notice to Secretary of matters affecting approval
199D Notice to provider of review rights for decisions under this Part
199E Notifying individuals about effect on eligibility
199F Certain providers not required to comply with requirements
199G Minister's rules in relation to backdating of approvals etc.
Part 8A--Provider requirements and other matters
Division 1--Requirements in relation to enrolments and relevant arrangements
200A Enrolment notices
200B When a child is enrolled
200C Variation of complying written arrangements
200D Notice of change in circumstances--providers
Division 2--Requirements in relation to CCS and ACCS by fee reduction
201A Requirement to pass on fee reduction amount to individual entitled to be paid CCS or ACCS
201B Enforcing payment of hourly session fees
201BA Provider may allow discount for care provided to child of educator or cook engaged by provider
201BB Provider may allow discount for session of care because of prescribed event or circumstance
201C Charging no more than usual hourly session fee
201D Requirement to give individuals statements of entitlement
201E Statements following changes of entitlement
Division 3--Requirements in relation to records
202A Requirement to make records
202B Requirement to keep records
202C Requirement to keep records in relation to certification for ACCS (child wellbeing)
202D Requirement to keep Secretary informed about location of records after suspension or cancellation
Division 4--Requirements relating to large child care providers
203A Secretary may require financial information relating to large child care providers
203B Persons to whom a financial information notice may be given
203BA Requirement for large child care provider to report financial information
203C Audit of approved provider
203D Report relating to an audit
Division 5--Requirements in relation to information and reports
204A Requirements if approved provider stops operating an approved child care service
204B Requirement to report about children for whom care is provided
204C Dealing with inaccurate reports
204D Requirement to give information about number of child care places
204E Requirement to give information about care provided
204F Requirement to notify Secretary of certain matters
204G Requirements prescribed by Minister's rules in relation to children who are members of a prescribed class
204H Requirements that continue after provider's approval is suspended, cancelled or varied
204J Collection, use or disclosure of information for financial viability purposes
204K Notice to appropriate State/Territory support agency of child at risk of serious abuse or neglect
Division 6--Business continuity payments
205A Business continuity payments--reports not given
205B Setting off business continuity payments made under section 205A
205C Business continuity payments--emergency or disaster
Part 8B--Nominees
Division 1--Preliminary
219TA Definitions
Division 2--Appointment of nominees
219TB Appointment of payment nominee
219TC Appointment of correspondence nominee
219TD Provisions relating to appointments
219TE Suspension and cancellation of nominee appointments
Division 3--Payments to payment nominee
219TF Payment of amounts to payment nominee
Division 4--Functions and responsibilities of nominees
219TG Actions of correspondence nominee on behalf of principal
219TH Giving of notices to correspondence nominee
219TI Compliance by correspondence nominee
219TJ Notification by nominee of matters affecting ability to act as nominee
219TK Statement by payment nominee regarding disposal of money
Division 5--Other matters
219TL Protection of person against liability for actions of nominee
219TM Protection of nominee against criminal liability
219TN Duty of nominee to principal
219TO Saving of Secretary's powers of revocation
219TP Saving of Secretary's powers to give notices to principal
219TQ Notification of nominee where notice given to principal
219TR Right of nominee to attend with principal
Part 8C--Regulatory powers
Division 1--Monitoring powers
219UA Monitoring powers
219UB Meaning of listed child care information provision
219UC Modification of Part 2 of the Regulatory Powers Act
219UD Appointment of authorised persons
Division 2--Civil penalties
219VA Civil penalty provisions
219VB Requirement for person to assist with applications for civil penalty orders
Division 3--Infringement notices
219WA Infringement notices
Division 4--General rules about offences and civil penalty provisions
219XA Physical elements of offences
219XB Contravening an offence provision or a civil penalty provision
Part 9--Other matters
220 General administration of family assistance law
220A Minister requiring person to assist in criminal proceedings
221 Delegation
221A Committees
222 Decisions to be in writing
223 Secretary may arrange for use of computer programs to make decisions
224 Notice of decisions
225 Payment of deductions to Commissioner of Taxation
226 Setting off family assistance entitlement against tax liability
227 Payment of deductions to Child Support Registrar
228 Maximum deduction
228A Payment of other deductions on request
229 Judicial notice of certain matters
230 Documentary evidence
230A Application of family assistance law to providers that are partnerships
230B Application of family assistance law to providers that are unincorporated
231 Application of family assistance law to unincorporated bodies
232 Annual report
233 Appropriation
234 Agreements on administrative arrangements
235 Regulations
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history