Family Assistance Legislation Amendment (Child Care Financial Viability) Act 2011 (Cth)

Family Assistance Legislation Amendment (Child Care Financial Viability) Act 2011

No. 120, 2011

An Act to amend the law in relation to child care services, and for related purposes

Contents

1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Amendments A New Tax System (Family Assistance) (Administration) Act 1999

Family Assistance Legislation Amendment (Child Care Financial Viability) Act 2011 No. 120, 2011

An Act to amend the law in relation to child care services, and for related purposes

[Assented to 14 October 2011]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Family Assistance Legislation Amendment (Child Care Financial Viability) Act 2011.

2 Commencement This Act commences on the day after this Act receives the Royal Assent.

3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

A New Tax System (Family Assistance) (Administration) Act 1999

1 Subsection 3(1) Insert: audit team, in relation to an audit of an operator of an approved child care service, means the expert engaged to carry out the audit of the operator and any person (other than an authorised officer) assisting the expert.

2 Subsection 3(1) (after paragraph (k) of the definition of civil penalty provision) Insert: (ka) subsection 219GA(6);

3 Subsection 3(1) (after paragraph (l) of the definition of civil penalty provision) Insert: (la) subsection 219LA(2) or (5);

4 Subsection 3(1) Insert: executive officer, in relation to an operator of an approved centre based long day care service, means a person, by whatever name called and whether or not a director of the operator, who is concerned in, or takes part in, the management of the operator.