Document ID: chunk:federal_register_of_legislation:C2011C00635:clause:1_219ea
Version: federal_register_of_legislation:C2011C00635
Segment Type: clause
Provision Reference: sch 1 cl 219EA
Character Range: 55368–57914

219EA  Obligation to pass on weekly child care rebate

 (1) This section applies if:
 (a) the Secretary calculates under section 65EAAA, or recalculates under section 65EAAD, the amount of the child care rebate that is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week; and
 (b) the Secretary has notified the service of the amount in accordance with subsection 65EAAB(2), or the recalculated amount in accordance with subsection 65EAAE(2).

 (2) Subject to subsection (5), the service must, within 14 days after being notified of the amount as calculated or recalculated, pass the amount on to the individual, except to the extent that the service is required to remit the amount to the Secretary under section 219QE.

Note 1: This amount must be passed on, even if the payment of child care rebate has been suspended under paragraph 200(1)(i).

Note 2: This is a civil penalty provision. Part 8C provides for pecuniary penalties for breaches of civil penalty provisions.

 (3) An approved child care service commits an offence if the service contravenes subsection (2).

Penalty: 60 penalty units.

 (4) Subsection (3) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

 (5) If:
 (a) the Secretary, on recalculating under section 65EAAD the amount in which the Secretary considers child care rebate is applicable in respect of an individual and a child for care provided for the child by an approved child care service in a week, reduces the amount; and
 (b) the amount is reduced for a reason other than the substitution or withdrawal by the service of a report given under section 219N;
the service must pass on to the individual the amount as calculated, or recalculated, immediately before the last recalculation, rather than the amount last recalculated.

 (6) If:
 (a) the service reduces the amount by which it charges an individual in respect of care in anticipation of the Secretary's calculation of the amount of child care rebate applicable for the service in respect of the individual and a child for a week; and
 (b) the service was an approved child care service at the time the care was provided;
the service is taken to have passed on to the individual an amount equal to the anticipated child care rebate.

 (7) The amount is taken to have been passed on to the individual on the day on which the Secretary notified the service of the amount in accordance with subsection 65EAAB(2) or 65EAAE(2).