Family Assistance Legislation Amendment (Child Care) Act 2009 (50 of 2009)

Schedule 4   Civil penalties

Part 1   Civil penalties in regulations

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

9   After subsection 235(1)

Insert:

Offences and civil penalties

(1A) Without limiting subsection (1), the regulations may:

(a) prescribe penalties for offences against the regulations that do not exceed a fine of 10 penalty units; and

(b) declare that specified provisions of the regulations are civil penalty provisions for the purposes of this Act, and prescribe penalties for contraventions of such provisions that do not exceed:

(i) for a body corporate - 250 penalty units; or

(ii) in any other case - 50 penalty units.