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

PART 8A - PROVIDER REQUIREMENTS AND OTHER MATTERS  

Division 3 - Requirements in relation to records  

SECTION 202B   Requirement to keep records  


Requirement to keep records

202B(1)    
An approved provider must keep records, in accordance with the Secretary ' s rules, of information and events in relation to the following matters:


(a) an individual ' s eligibility for CCS or ACCS;


(b) the eligibility of an approved child care service of the provider for ACCS (child wellbeing);


(c) the provider ' s compliance with the conditions for continued approval of the provider;


(d) any other matter prescribed by the Secretary ' s rules.

Duration of record-keeping

202B(2)    
An approved provider must keep the records referred to in subsection (1) until at least:


(a) the end of the period of 7 years starting at the end of the financial year in which the care to which the information or event relates was provided; or


(b) the later time ordered by a court during proceedings for an offence against this Act (including an offence against Chapter 7 of the Criminal Code that relates to this Act) or for the contravention of a civil penalty provision, if an application for the order was made during:


(i) the period referred to in paragraph (a); or

(ii) proceedings relevant to a previous application of this paragraph.


Offence

202B(3)    
A person commits an offence of strict liability if the person contravenes subsection (1) or (2).

Penalty: 60 penalty units.



Civil penalty

202B(4)    
A person is liable to a civil penalty if the person contravenes subsection (1) or (2).

Civil penalty: 50 penalty units.





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