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

A New Tax System (Family Assistance) (Administration) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 1 0 2013-01-10T00:34:00Z 2026-03-20T02:45:00Z 2026-03-20T02:45:00Z 339 86204 414976 Compilation start 10163 4571 499526 16.0000 Yes 130 3 0 NEW 0 Act No. 79, 2025 2016-05-05T14:00:00Z 1 January 1901 A New Tax System (Family Assistance) (Administration) Act 1999 20 March 2026 BILL A New Tax System (Family Assistance) (Administration) Act 1999 No.   81, 1999 Compilation No.   130 Compilation d ate:   20 March 2026 Includes amendments:   Act No. 79, 2025 This compilation is in 2 volumes Volume 1:   sections   1 ‑ 152D Volume 2:   sections   153 ‑ 235   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 20 March 2026 (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. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). Application, saving and transitional provisions 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. Presentational changes The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents. 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. Any modifications affecting the law are accessible on the Register. 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   1—Preliminary 1   Short title 2   Commencement 2A   Norfolk Island Part   2—Interpretation 3   Definitions 3A   Application of the Criminal Code 4   Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law 4A   Meaning of large child care provider Part   3—Payment of family assistance (other than child care subsidy and additional child care subsidy) Division   1—Family tax benefit Subdivision A—Making claims 5   Need for a claim 6   Who can claim 7   How to claim 7A   Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective 8   Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective 8A   Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective 9   Restrictions on claims for payment of family tax benefit by instalment 10   Restrictions on claims for payment of family tax benefit for a past period 11   Restrictions on bereavement claims 12   Claim may be withdrawn or varied Subdivision B—Determination of claims etc. 13   Secretary must determine claim 14   Restriction on determining claim where income tax assessment not made 14A   Restriction on determining claim where income tax return not lodged 15   Restriction on determining claim where tax file number not provided etc. 15A   Restriction on determining claim where bank account details not provided 15B   Deferral of determination of early claims 16   Determination of instalment entitlement claim 17   Determination of past period entitlement claim 18   Determination of bereavement entitlement claim 19   Determination that no entitlement 20   Determination of rate may be based on estimate, indexed estimate or indexed actual income 20A   Indexed estimates 20B   Indexed actual incomes 20C   Indexed estimates and indexed actual incomes of members of couples 21   When determination is in force 22   Notice of determination 23   Payment of family tax benefit by instalment 24   Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual 24A   Other payments of family tax benefit 25   Obligation to notify change of circumstances 25A   Secretary’s power to approve a manner of notification 26   Secretary’s power to request tax file numbers 26A   Secretary’s power to require bank account details Subdivision C—Variation of determinations 27   Variation of instalment and past period determinations where failure to provide tax file number 27A   Variation of instalment entitlement determination where failure to provide bank account details 28   Variation of instalment and past period entitlement determinations where income tax return not lodged 28AA   Effect of section   28 on newborn upfront payment of family tax benefit 28A   Variation of instalment entitlement determination where estimate of an amount is not reasonable 28B   Variation of instalment entitlement determination where claim made for another payment type 29   Variation of instalment entitlement determination where failure to provide information 30   Variation of instalment entitlement determination where failure to notify change of address 30A   Variation of instalment entitlement determination where failure to notify claimant’s departure from Australia 30B   Variation of instalment entitlement determination where failure to notify FTB or regular care child’s departure from Australia 31   Variation of instalment entitlement determination to reflect changes in eligibility 31A   Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates 31B   Variation of instalment entitlement determination to reflect revised maintenance income estimates 31C   Variation of instalment entitlement determination to reflect indexation of estimate of adjusted taxable income 31D   Variation of instalment entitlement determination to reflect indexation of adjusted taxable income 31E   Continuous adjustment of daily rate of family tax benefit 32   Notice of variation of determination Subdivision CA—Non ‑ payment of family tax benefit for non ‑ lodgment of tax returns 32AA   Non ‑ payment of family tax benefit for non ‑ lodgment of tax returns 32AB   Prohibited periods for claimant 32AC   Prohibited periods for relevant partner 32AD   Prohibited periods for new partner 32AE   Non ‑ entitlement to payment of family tax benefit after 3 or more variations under subsection   28(2) 32AEA   Effect of this Subdivision on newborn upfront payment of family tax benefit Subdivision CB—Non ‑ entitlement to FTB on estimated income basis 32AF   Non ‑ entitlement to FTB on estimated income basis—review of income during 2 consecutive income years 32AG   Exception—greater than nil rate of FTB for later income year 32AH   Exception—resumption of eligibility for FTB 32AI   Exception—income support payments 32AJ   Exception—new FTB child 32AK   Exception—couple separates 32AL   Exception—special circumstances 32AM   Exception—determined circumstances Subdivision D—FTB reconciliation conditions 32A   FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions 32B   When FTB reconciliation conditions are satisfied 32C   Relevant reconciliation time—first individual must lodge tax return 32D   Relevant reconciliation time—no separation of couple and partner must lodge tax return 32E   Relevant reconciliation time—couple separates during next income year and partner must lodge tax return 32F   Relevant reconciliation time—couple separates after end of next income year and partner must lodge tax return 32J   Relevant reconciliation time—individual not required to lodge an income tax return 32M   Relevant reconciliation time—target foreign income, tax free pension/benefit or child maintenance expenditure 32N   Relevant reconciliation time—individual has maintenance income 32P   Relevant reconciliation time—individual not member of a couple, no maintenance income etc. 32Q   Relevant reconciliation time—individual covered by determination made by the Secretary Division   2—Payment of family tax benefit advances Subdivision A—Request for family tax benefit advance 33   Request 34   Form of request 35   Request may be withdrawn or varied Subdivision B—Entitlement to family tax benefit advance 35A   Entitlement to family tax benefit advance Subdivision C—Regular family tax benefit advances 35B   Regular family tax benefit advances Subdivision D—Amount of family tax benefit advance 35C   Amount of family tax benefit advance 35D   Maximum amount of family tax benefit advance payable Subdivision E—Payment of family tax benefit advance 35E   Payment of advance Division   3—Stillborn baby payment 36   Need for a claim 37   Who can claim 38   How to claim 38A   Tax file number requirement to be satisfied for claims for stillborn baby payment in normal circumstances to be effective 38B   Tax file number requirement to be satisfied for claims for stillborn baby payment because of the death of another individual to be effective 39   Restrictions on claiming 40   Claim may be withdrawn 41   Secretary must determine claim 41A   Restriction on determining claim where tax file number not provided etc. 42   Determination of “normal circumstances” entitlement claim 43   Determination of “bereavement” entitlement claim 44   Determination that no entitlement 45   When determination is in force 46   Notice of determination 47   Payment of stillborn baby payment 47A   Variation of determination where certain statements under section   38A made Division   4A—One ‑ off payment to families 65F   Payment of one ‑ off payment to families Division   4B—Economic security strategy payment to families 65G   Payment of economic security strategy payment to families Division   4C—Back to school bonus and single income family bonus 65H   Payment of back to school bonus and single income family bonus Division   4CA—ETR payment 65HA   Payment of ETR payment Division   4D—Clean energy advance 65J   Payment of clean energy advance Division   4DA—2020 economic support payment 65JA   Payment of first 2020 economic support payment 65JB   Payment of second 2020 economic support payment Division   4DB—Additional economic support payments 65JC   Payment of additional economic support payment 2020 65JD   Payment of additional economic support payment 2021 Division   4E—Single income family supplement Subdivision A—Making claims 65K   Need for a claim 65KA   How to claim 65KB   Tax file number requirement to be satisfied for claims for a past period 65KC   Tax file number requirement to be satisfied for claim in substitution because of the death of another individual 65KD   Restrictions on claims for payment for a past period 65KE   Restrictions on bereavement claims 65KF   Claim may be withdrawn or varied Subdivision B—Determination of claims and payment of single income family supplement 65KG   Secretary must determine claim 65KH   Restriction on determining claim where income tax assessment not made 65KI   Restriction on determining claim where income tax return not lodged 65KJ   Restriction on determining claim where tax file number not provided etc. 65KK   Determination of past period entitlement claim 65KL   Determination of bereavement entitlement claim 65KM   Determination that no entitlement 65KN   When determination is in force 65KO   Notice of determination 65KP   Payment of single income family supplement—no claim required 65KQ   Payment of single income family supplement—claim required 65KR   Secretary’s power to request tax file numbers 65KS   Variation of past period determinations where failure to provide tax file number 65KT   Notice of variation of determination Division   5—Payment protection and garnishee orders 66   Protection of payments under this Part 67   Effect of garnishee etc. order Part   3A—Payment of child care subsidy and additional child care subsidy Division   1—Introduction 67AA   Simplified outline of this Part 67AB   Forms of CCS and ACCS Division   2—Making claims 67BA   Simplified outline of this Division 67BB   Need for a claim 67BC   Who can claim 67BD   Kinds of claims 67BE   When a claim is effective 67BF   Claims that are taken not to have been made Division   3—Determinations Subdivision A—Entitlement to be paid CCS or ACCS 67CA   Simplified outline of this Division 67CB   Entitlement to be paid CCS or ACCS Subdivision B—Determinations for individuals claiming CCS by fee reduction 67CC   Determination of individual’s eligibility for CCS by fee reduction 67CD   Determination of individual’s entitlement to be paid CCS or ACCS 67CE   Notice of determinations under this Subdivision Subdivision C—Determinations for individuals claiming CCS or ACCS in substitution for individual who has died 67CF   Determination of individual’s entitlement to be paid CCS or ACCS in substitution for individual who has died 67CG   Notice of determinations under this Subdivision Subdivision D—Determinations for approved providers 67CH   Determination of provider’s entitlement to be paid ACCS (child wellbeing) 67CI   Notice of determinations under this Subdivision Division   4—Estimates etc. of adjusted taxable income 67DA   Simplified outline of this Division 67DB   Determinations when adjusted taxable income is not known 67DC   Indexed estimates 67DD   Indexed actual incomes 67DE   Indexed estimates and indexed actual incomes for members of couples Division   5—Payments 67EA   Simplified outline of this Division 67EB   Payments to providers of individuals’ entitlements to CCS or ACCS by fee reduction 67EC   Payment directly to individuals of entitlements to CCS or ACCS 67ED   Payment of CCS or ACCS in substitution for an individual who has died 67EE   Payments to provider in respect of provider’s own entitlement to be paid ACCS (child wellbeing) Division   6—Giving information 67FA   Simplified outline of this Division 67FB   Notice of change of circumstances: individuals 67FC   Notice if child not at risk of serious abuse or neglect: providers 67FD   Manner of notifying change of circumstances 67FE   Request for bank account details 67FG   Request for tax file number etc. of TFN determination persons 67FH   Request for information about care provided 67FI   Request for information in relation to eligibility or entitlement for CCS or ACCS Division   7—Payment protection and garnishee orders 67GA   Simplified outline of this Division 67GB   Protection of payments in relation to CCS and ACCS 67GC   Effect of garnishee etc. order Part   4—Overpayments and debt recovery Division   1—Preliminary 68   References to amount paid to person 69   Special provisions relating to approved providers Division   2—Amounts recoverable under this Act 70   Debts due to the Commonwealth 71   Debts in respect of family assistance other than CCS, ACCS and family tax benefit advance 71A   Debts arising in respect of family tax benefit advances 71B   Debts in respect of CCS or ACCS—no entitlement 71C   Debts in respect of CCS or ACCS—overpayment 71D   Debts in respect of fee reduction amounts provider fails to pass on or remit 71DA   Debts in respect of CCS or ACCS—absences before first attendance or after last attendance 71E   Debts in respect of ACCS (child wellbeing) for provider—individual at fault 71F   Debts in respect of CCS or ACCS for individual—provider at fault 71G   Debts where provider approval is suspended cancelled or varied 71H   Debts in respect of business continuity payments paid to provider 71I   Debts arising in respect of one ‑ off payment to families 71J   Debts arising in respect of economic security strategy payment to families 71K   Debts arising in respect of back to school bonus or single income family bonus 71L   Debts arising in respect of clean energy advance 71M   Debts arising in respect of ETR payment 72   Debts arising in respect of 2020 economic support payment 72A   Debts arising in respect of additional economic support payment 73   Debts arising from ART stay orders 74   Person other than payee obtaining payment of a cheque 75   Debts arising from conviction of person for involvement in contravention of family assistance law by debtor 76   Data ‑ matching Program (Assistance and Tax) Act debts 77   Notices in respect of debt 78   Interest charge—no repayment arrangement in effect 78A   Interest charge—failure to comply with or termination of repayment arrangement 78B   Other rules for interest charge 78C   What is the interest charge rate ? 78D   Exemption from interest charge—general 78E   Exemption from interest charge—Secretary’s determination 78F   Guidelines on interest charge provisions 80   Debt from failure to comply with garnishee notice 81   Overseas application of provisions Division   3—Methods of recovery 82   Methods of recovery 84   Deductions from debtor’s family tax benefit 84A   Setting off family assistance against debt owed 87   Application of income tax refund owed to person 87A   Setting off debts of an approved provider against child care service payments 88   Legal proceedings 89   Garnishee notice 91   Arrangement for payment of debt by instalments 92   Deduction by consent from a person’s family tax benefit to meet another person’s debt 92A   Setting off family assistance of person against another person’s debt 93   Application of income tax refund owed to another person 93A   Recovery of amounts from financial institutions 93B   No time limit on debt recovery action Division   4—Non ‑ recovery of debts 94   Meaning of debt 94A   Time for recovering certain CCS debts 95   Secretary may write off debt 96   Power to waive Commonwealth’s right to recover debt 97   Waiver of debt arising from error 98   Waiver of debt relating to an offence 99   Waiver of small debt 100   Waiver in relation to settlements 101   Waiver in special circumstances 102   Secretary may waive debts of a particular class Division   5—Departure prohibition orders Subdivision A—Secretary may make departure prohibition orders 102A   Secretary may make departure prohibition orders Subdivision B—Departure from Australia of debtors prohibited 102B   Departure from Australia of debtors prohibited Subdivision C—Other rules for departure prohibition orders 102C   Notification requirements for departure prohibition orders 102D   Operation of departure prohibition order 102E   Revocation and variation of departure prohibition orders 102F   Notification requirements for revocations and variations Subdivision D—Departure authorisation certificates 102G   Application for departure authorisation certificate 102H   When Secretary must issue departure authorisation certificate 102J   Security for person’s return to Australia 102K   What departure authorisation certificate must authorise 102L   Notification requirements for departure authorisation certificates 102M   Notification requirements for substituted days Subdivision E—Appeals and review in relation to departure prohibition orders and departure authorisation certificates 102N   Appeals to courts against making of departure prohibition orders 102P   Jurisdiction of courts 102Q   Orders of court on appeal 102R   Review of decisions Subdivision F—Enforcement 102S   Powers of officers of Customs and members of the Australian Federal Police 102T   Privilege against self ‑ incrimination 102U   Production of authority to depart Subdivision G—Interpretation 102V   Interpretation—departure from Australia for foreign country 102W   Meaning of Australia Part   5—Review of decisions Division   1A—Preliminary matters in relation to child care decisions 103   Child care decision 103A   CCS reconciliation conditions 103B   First deadline 103C   Second deadline Division   1—Internal review Subdivision A—Review initiated by the Secretary 104   Decisions that may be reviewed by Secretary on own initiative 105   Secretary may review certain decisions on own initiative 105A   Review of determination or variation—taking account of FTB Part A supplement or FTB Part B supplement 105B   Review of instalment determination—taking account of energy supplements 105C   Review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc. 105D   Review of entitlement to be paid CCS or ACCS—time limit on increase 105E   Review of individual’s entitlement to be paid CCS by fee reduction—meeting CCS reconciliation conditions 106   Notice of review decision not relating to CCS or ACCS 106A   Notice of certain review decisions relating to CCS or ACCS 106B   Notice to ART 107   Date of effect of certain decisions made under section   105 in relation to family tax benefit by instalment 107A   Date of effect of certain decisions made under section   105 in relation to eligibility for CCS Subdivision B—Review initiated by the applicant 108   Decisions that may be reviewed under section   109A 109A   Review of certain decisions may be initiated by applicant 109B   Notice to be given of decisions under section   109A 109C   Authorised review officers 109D   Review applications—time limits applicable to review of certain decisions 109DA   Review applications—time limits on certain applications by providers 109DB   Review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc. 109DC   Review of entitlement to be paid CCS or ACCS—time limit on increase 109E   Date of effect of certain decisions relating to payment of family tax benefit by instalment 109EA   Date of effect of certain decisions made under section   109A in relation to eligibility for CCS 109F   Withdrawal of review applications 109G   Secretary may continue payment etc. pending outcome of application for review 109H   Notification of further rights of review Division   2—Review by ART Subdivision A—Simplified outline of this Division 110   Simplified outline of this Division Subdivision B—Application for ART review 111   Application for ART review 111A   Time limit for application for ART review Subdivision C—Other matters relating to ART review 111B   Person who made the decision 111C   Decision ‑ maker taken to have elected not to participate in ART review proceeding 112   Operation and implementation of decision under ART review 112A   Remitting decisions for reconsideration 112B   Requesting reasons for decision 112C   Legal or financial assistance 113   Secretary may continue certain matters pending outcome of application for ART review 114   Arrangements for ART review if section   113 declaration in force 115   Variation of original decision after application is made for ART review 116   Procedure on receipt of application for certain ART reviews 116A   Parties to ART review 119   Power to obtain information for ART reviews 120   ART may require Secretary to obtain information for ART review 121   Hearing of certain ART reviews in private 122   Costs of ART review 123   Decision on ART review of care percentage decision 124   Certain other decisions on ART review 125   Date of effect of certain ART review decisions relating to payment of family tax benefit 125A   Date of effect of certain ART review decisions relating to eligibility for CCS 127   Secretary or ART may treat event as having occurred if decision set aside on ART review 136   Notice by Secretary of certain ART decisions in relation to CCS or ACCS by fee reduction 137   Settlement of proceedings before the ART 137A   ART review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc. 137B   ART review of entitlement to be paid CCS or ACCS—time limit on increase Subdivision G—ART child care provider review 138   Applications for ART child care provider review 138B   Legal or financial assistance 139   Variation of decision after application is made for ART child care provider review 140   Secretary may treat event as having occurred if decision to set aside on ART child care provider review 141   Settlement of proceedings before the ART Division   6—Date of effect of reviews under the child support law 152C   Date of effect of decisions on objections under the child support law that apply for family assistance purposes 152D   Date of effect of certain ART reviews under the child support law that apply for family assistance purposes   An Act to implement A New Tax System by providing assistance to families, and for related purposes Part   1 — Preliminary   1   Short title     This Act may be cited as the A New Tax System (Family Assistance) (Administration) Act 1999 . 2   Commencement   (1)   Sections   1 and 2 and subsection   235(5) commence on the day on which this Act receives the Royal Assent.   (2)   The remaining provisions of this Act commence immediately after the commencement of the A New Tax System (Family Assistance) Act 1999. 2A   Norfolk Island     This Act extends to Norfolk Island. Part   2 — Interpretation   3   Definitions   (1)   In this Act, unless the contrary intention appears: ABN (short for Australian Business Number) has the meaning given by section   41 of the A New Tax System (Australian Business Number) Act 1999 . advance assessment day , in relation to a family tax benefit advance, has the meaning given by subsection   35A(3) and paragraph   35B(3)(b). agency means:   (a)   the Department; or   (b)   the Human Services Department. allocation rules means the Minister’s rules prescribed under section   198A. appropriate State/Territory support agency has the meaning given by subsection   204K(7). approved child care service has the meaning given by section   194G. approved provider means a provider for which an approval is in effect under Division   1 of Part   8 (and does not include a provider whose approval as a provider under that Part   is suspended). ART means the Administrative Review Tribunal. ART Act means the Administrative Review Tribunal Act 2024 . ART child care provider review has the meaning given by section   138. ART Principal Registrar means the Chief Executive Officer and Principal Registrar of the ART. ART review has the meaning given by section   111. audit team , in relation to an audit of an approved provider, means the expert engaged to carry out the audit of the provider and any person (other than an authorised person) assisting the expert. Bank includes, but is not limited to, a body corporate that is an ADI (authorised deposit ‑ taking institution) for the purposes of the meaning of the Banking Act 1959 . care percentage decision means a decision to the extent that the decision involves (wholly or partly):   (a)   a determination of an individual’s percentage of care for a child that was made, under a provision of Subdivision D of Division   1 of Part   3 of the Family Assistance Act, in relation to a claim for payment of family tax benefit; or   (b)   a determination relating to an individual that has effect, under section   35T of that Act, as if it were a determination made under such a provision. CCS quarter has the meaning given by subsection   67CE(3). CCS reconciliation conditions has the meaning given by section   103A. ceases to be enrolled has the meaning given by section   200B. centrelink program has the same meaning as in the Human Services (Centrelink) Act 1997 . Chief Executive Centrelink has the same meaning as in the Human Services (Centrelink) Act 1997 . Chief Executive Medicare has the same meaning as in the Human Services (Medicare) Act 1973 . child care decision has the meaning given by section   103. child care provider decision has the meaning given by subsection   138(4). child care service payment means:   (a)   a fee reduction amount payable to a provider under section   67EB; or   (b)   a payment prescribed by the Minister’s rules that is made to approved providers under a scheme or program (however described) administered by the Department. civil penalty provision has the same meaning as in the Regulatory Powers Act. complying written arrangement has the meaning given by subsection   200B(3). decision has the same meaning as in the ART Act. departure authorisation certificate means a certificate under Subdivision D of Division   5 of Part   4. departure prohibition order means an order under Subdivision A of Division   5 of Part   4 (including such an order varied under Subdivision C of that Division). early claim day , in relation to a claim for payment of family tax benefit by instalment, means the day occurring 97 days before the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. It does not matter whether the child becomes such an FTB child on the expected day. Education and Care Services National Law means the Education and Care Services National Law set out in the Schedule to the Education and Care Services National Law Act 2010 (Vic.). emergency or disaster has the meaning given by subsection   205C(2). enrolled has the meaning given by section   200B. enrolment notice means a notice given under subsection   200A(1), (2) or (3). entitled to be paid family tax benefit by instalment : a person is so entitled at a particular time if a determination under section   16 in relation to the person is in force at that time under which the person is entitled to be paid family tax benefit at or after that time. estimated income basis : family tax benefit is worked out on an estimated income basis if it is worked out on the basis referred to in subsection   20(1), (2A) or (3). Family Assistance Act means the A New Tax System (Family Assistance) Act 1999 . Family Assistance Administration Act means the A New Tax System (Family Assistance) (Administration) Act 1999 . family assistance law means any one or more of the following:   (a)   this Act;   (b)   the Family Assistance Act;   (c)   any instrument (including regulations) made under this Act or the Family Assistance Act;   (d)   Schedules   5 and 6 to the A New Tax System (Family Assistance and Related Measures) Act 2000 . family tax benefit advance means the advance mentioned in Division   2 of Part   3. fee reduction amount has the meaning given by subsection   67EB(2). fee reduction decision has the meaning given by subsection   67EB(2). financial institution means a corporation that is an ADI for the purposes of the Banking Act 1959 . first deadline has the meaning given by section   103B. flexible PPL day has the same meaning as in the Paid Parental Leave Act 2010 . FTB advance debt has the meaning given by section   71A. guidance and appeals panel has the same meaning as in the ART Act. guidance and appeals panel proceeding has the same meaning as in the ART Act. head of an agency means:   (a)   in the case of the Department—the Secretary; or   (b)   in the case of the Human Services Department—the Chief Executive Officer of Services Australia. Human Services Department means Services Australia. immunisation grace period has the meaning given by subsection   67CD(9). income tax refund means an amount payable to a person:   (a)   in respect of an overpayment of income tax imposed by the Income Tax Act 1986 ; or   (b)   in respect of an overpayment of Medicare levy payable in accordance with Part   VIIB of the Income Tax Assessment Act 1936 ; or   (c)   in respect of an overpayment of an amount payable by the person by an assessment made under Part   IV of the Income Tax Assessment Act 1936 because of:   (i)   subsection   106U(1) of the Higher Education Funding Act 1988 ; or   (ii)   section   154 ‑ 60 of the Higher Education Support Act 2003 ; or   (iii)   section   12ZN of the Student Assistance Act 1973 ; or   (iv)   section   23FA of the VET Student Loans Act 2016 ; or   (d)   as a refund of a tax offset that is subject to the refundable tax offset rules (see Division   67 of the Income Tax Assessment Act). income tax return has the same meaning as in the Income Tax Assessment Act 1997 . indexed actual income :   (a)   for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection   20B(2); and   (b)   for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection   67DD(2). indexed estimate :   (a)   for an individual in relation to family tax benefit—means the amount stated for the individual in a notice under subsection   20A(2); and   (b)   for an individual in relation to child care subsidy—means the amount stated for the individual in a notice under subsection   67DC(2). instalment amount , in relation to family tax benefit, has the meaning given by subsection   23(2). instalment period , in relation to family tax benefit, has the meaning given by subsections   23(2) and (3). large child care provider has the meaning given by section   4A. listed child care information provision has the meaning given by section   219UB. maximum amount , in relation to a family tax benefit advance, has the meaning given by section   35D. medicare program has the same meaning as in the Human Services (Medicare) Act 1973 . meets the information requirements has the meaning given by subsection   67CD(10). minimum amount , in relation to a family tax benefit advance that is paid to an individual, means:   (a)   3.75% of the FTB child rate for one FTB child who is under 13 years of age worked out under clause   7 of Schedule   1 to the Family Assistance Act (disregarding clauses   8 to 11 of that Schedule); or   (b)   if a determination under section   28 of that Act that the individual is eligible for a percentage (the section   28 percentage ) of the family tax benefit for FTB children of the individual is in force—the section   28 percentage of the paragraph   (a) amount; or   (c)   if the amount that would be the minimum amount under paragraph   (a) or (b) is not a number of whole cents—the amount rounded down to the nearest cent. non ‑ corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013 . officer means an officer of an agency and includes:   (a)   the head of the agency; and   (aa)   if the agency is the Human Services Department:   (i)   the Chief Executive Centrelink; and   (ii)   the Chief Executive Medicare; and   (b)   an employee of the agency; and   (c)   any other person engaged by the agency, under contract or otherwise, to exercise powers, or perform duties or functions, of the agency. official has the same meaning as in the Public Governance, Performance and Accountability Act 2013 . parental leave pay has the same meaning as in the Paid Parental Leave Act 2010 . permissible staff discount has the meaning given by subsection   201BA(1). personal information has the same meaning as in the Privacy Act 1988 . person with management or control has the meaning given by section   194F. primary tax means any amount due to the Commonwealth directly under a taxation law (within the meaning of the Taxation Administration Act 1953 ), including any such amount that is not yet payable. protected information means:   (a)   information about a person that:   (i)   was obtained by an officer under the family assistance law; and   (ii)   is or was held in the records of the Department; or   (aaa)   information about a person that:   (i)   was obtained by an officer under the family assistance law; and   (ii)   is or was held in the records of the Human Services Department within the meaning of this Act as in force at any time; or   (aa)   information about a person that was held in the records of the Commonwealth Services Delivery Agency (within the meaning of the Commonwealth Services Delivery Agency Act 1997 as in force before 1   July 2011); or   (b)   information about a person that:   (i)   was obtained by an officer under the family assistance law; and   (ii)   was held in the records of Medicare Australia (within the meaning of the Medicare Australia Act 1973 as in force before 1   July 2011); or   (ba)   information about a person obtained by an officer under the family assistance law that was held in the records of the Health Insurance Commission; or   (c)   information to the effect that there is no information about a person held in the records of an agency. provider :   (a)   has the meaning given by subsection   194A(1); and   (b)   is affected by sections   230A and 230B. Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014 . related providers has the meaning given by subsection   4A(3). relevant arrangement has the meaning given by subsection   200A(3). second deadline has the meaning given by section   103C. Secretary means the Secretary of the Department. social security law has the same meaning as in the Social Security Act 1991 . starts to be enrolled has the meaning given by section   200B. statement period has the meaning given by subsection   201D(7). taxable income % , in respect of an individual, means the taxable income % calculated in respect of the individual under Part   4 of Schedule   2 to the Family Assistance Act. tax file number has the same meaning as in Part   VA of the Income Tax Assessment Act 1936 . TFN claim person :   (a)   in relation to a claim for family tax benefit under Subdivision A of Division   1 of Part   3, means:   (i)   the claimant; and   (ii)   if the claim is for payment of family tax benefit by instalment—the claimant’s partner (if any) at the time of the claim; and   (iii)   if the claim is for payment of family tax benefit for a past period—any partner of the claimant during the past period; or   (b)   in relation to a claim made by a claimant for CCS, means:   (i)   the claimant; and   (ii)   the claimant’s partner (if any) at the time the claim is made; or   (c)   in relation to a claim for a stillborn baby payment in normal circumstances under Division   3 of Part   3, means:   (i)   the claimant; and   (ii)   the claimant’s partner (if any) at the time of the claim; or   (d)   in relation to a claim for single income family supplement under Division   4E of Part   3, means:   (i)   the claimant; and   (ii)   if the claim is for payment of single income family supplement for a past period—any partner of the claimant during the past period. TFN determination person means:   (a)   in relation to family tax benefit and:   (i)   a determination under which the claimant is entitled to be paid family tax benefit by instalment—the claimant or any partner of the claimant at any time since the determination was made; or   (ii)   a determination under which the claimant is entitled to be paid family tax benefit for a past period—the claimant or any partner of the claimant during the past period; or   (b)   for the purposes of a determination under Division   3 of Part   3A (payment of child care subsidy and additional child care subsidy) for an individual for a week—the individual and anyone who was the partner of the individual on the first Monday of the CCS fortnight to which the determination relates; or   (c)   in relation to single income family supplement and a determination under which the claimant is entitled to be paid single income family supplement for a past period—the claimant or any partner of the claimant during the past period. TFN substitution person , in relation to a claim:   (a)   by an individual for payment of family tax benefit by single payment/in substitution because of the death of another individual based on eligibility for an amount of family tax benefit under section   33 of the Family Assistance Act; or   (b)   by an individual for CCS in substitution for an individual who has died; or   (c)   by an individual for payment of a stillborn baby payment in substitution because of the death of another individual; or   (d)   by an individual for payment of single income family supplement by single payment/in substitution because of the death of another individual based on eligibility for an amount of single income family supplement under section   57GG of the Family Assistance Act; means the deceased individual and any partner of the deceased individual during the period in respect of which the payment is claimed. withholding amount has the meaning given by subsection   67EB(3).   (2)   Expressions used in this Act that are defined in the Family Assistance Act have the same meaning as in that Act.   (4)   A reference to a determination is a reference to a determination as originally made or, if the determination has been varied, as varied.   (5)   For the purposes of the family assistance law:   (a)   a reference to the approved provider of a child care service or of an approved child care service is a reference to the provider approved in respect of the service; and   (b)   a reference to the provider of a child care service is a reference to:   (i)   the provider approved in respect of the service (if any); or   (ii)   if a provider is not approved in respect of the service—the provider that operates the service.   (6)   For the purposes of the family assistance law:   (a)   a reference to an approved child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved; and   (b)   a reference to a child care service of a provider or of an approved provider is a reference to a child care service in respect of which the provider is approved or which is operated by the provider. Note:   A provider can only be approved in respect of a service it operates. See section   194B. 3A   Application of the Criminal Code     Chapter   2 of the Criminal Code applies to all offences against this Act. 4   Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law   (1)   If, under a provision of the family assistance law, the Secretary or another officer may approve the form, manner or way of:   (a)   making or withdrawing any application or claim; or   (b)   doing any other thing that is required or permitted to be done for the purposes of that law; then, without limiting that provision, the Secretary or other officer may approve the making or withdrawing of the application or claim, or the doing of the other thing:   (c)   by the use of a telecommunications system or other electronic equipment; or   (d)   by the use of software registered with the Secretary.   (2)   A person may apply to have software registered by the Secretary for the purposes of a particular application, claim or other thing, or a class of applications, claims or other things.   (3)   The Secretary may, at his or her discretion, register the software for the purposes of that application, claim or other thing, or class of applications, claims or other things. 4A   Meaning of large child care provider   (1)   A provider is a large child care provider , for a financial year, if, at any time in the financial year:   (a)   the provider operates 25 or more approved child care services; or   (b)   the provider is one of 2 or more related providers who together operate 25 or more approved child care services; or   (c)   the provider proposes to operate, or is one of 2 or more related providers who propose to together operate, 25 or more approved child care services. Note:   The approved child care services may be any of the types referred to in the table in subclause   2(3) of Schedule   2 to the Family Assistance Act.   (2)   The Minister’s rules may prescribe a number other than 25 for the purposes of paragraphs   (1)(a), (b) and (c). If the Minister’s rules do so, those paragraphs are taken to refer to the prescribed number.   (3)   The providers in a group of 2 or more providers are related providers for a financial year for the purposes of subsection   (1) if, at any time during the financial year, each provider in the group is related to at least one other provider in the group in any of the following ways:   (a)   the providers have in common 25% or more of the persons who are concerned in, or take part   in, their management;   (b)   one provider owns 15% or more of the other provider;   (c)   one provider is entitled to receive 15% or more of any dividends paid by the other provider. Part   3 — Payment of family assistance (other than child care subsidy and additional child care subsidy) Division   1 — Family tax benefit Subdivision A — Making claims 5   Need for a claim   (1)   The only way that a person can become entitled to be paid family tax benefit is to make a claim in accordance with this Subdivision.   (2)   A claim is not required for an amount of family tax benefit under section   58AA of the Family Assistance Act. 6   Who can claim     The only persons who can make a claim in accordance with this Subdivision are individuals or approved care organisations. 7   How to claim   (1)   An individual or approved care organisation (a claimant ) may make a claim:   (a)   for payment of family tax benefit by instalment; or   (b)   for payment of family tax benefit for a past period; or   (c)   in the case only of a claimant who is an individual—for payment of family tax benefit by single payment/in substitution because of the death of another individual. Form etc. of claim   (2)   To be effective:   (a)   a claim must:   (i)   be made in a form and manner; and   (ii)   contain any information; and   (iii)   be accompanied by any documents;     required by the Secretary; and   (aa)   in the case of a claim for family tax benefit by instalment—the bank account requirement set out in section   7A must be satisfied in relation to the claim; and   (b)   in the case of a claim by an individual for payment of family tax benefit by instalment or for a past period—the tax file number requirement in section   8 must be satisfied in relation to the claim; and   (c)   in the case of a claim by an individual for payment of family tax benefit in substitution because of the death of another individual—the tax file number requirement in section   8A must be satisfied in relation to the claim.   (3)   A claim is not effective if it is made before the early claim day. 7A   Bank account details or statement to be provided for claims for family tax benefit by instalment to be effective   (1)   This section sets out the bank account requirement that must be satisfied in relation to a claim for the purposes of paragraph   7(2)(aa) (which states what is required for certain claims to be effective). Requirement concerning bank account details   (2)   The requirement is that the claimant provide:   (a)   details of a bank account maintained by the person alone or jointly or in common with someone else into which instalments of family tax benefit are to be paid; or   (b)   a statement that the claimant will nominate, and provide details of, such a bank account within 28 days after the claim is made. How details or statement to be given   (3)   The bank account details or statement must be provided in the claim. Exemption from bank account requirement   (4)   The Secretary may determine that the requirement in subsection   (2) does not apply to a claimant if the Secretary considers that it is appropriate to exempt the claimant from the requirement. 8   Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective   (1)   This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph   7(2)(b) (which states what is required for certain claims to be effective).   (2)   The requirement is that a statement of one of the kinds set out in subsection   (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection   (7) in relation to the person. Statement of tax file number   (3)   The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only. Statement that TFN claim person does not know what his or her tax file number is etc.   (4)   The second kind of statement that can be made is a statement by the TFN claim person that the person:   (a)   has a tax file number but does not know what it is; and   (b)   has asked the Commissioner of Taxation to inform the person of his or her tax file number; and   (c)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   whether the person has a tax file number; and   (ii)   if the person has a tax file number—that number. Statement that an application for a tax file number is pending   (5)   The third kind of statement that can be made is a statement by the TFN claim person that the person:   (a)   has an application for a tax file number pending; and   (b)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   if a tax file number is issued to the person—that number; or   (ii)   if the application is refused—that the application has been refused; or   (iii)   if the application is withdrawn—that the application has been withdrawn. How statement to be given   (6)   A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement   (7)   The Secretary may determine that the requirement in subsection   (2) does not apply to a TFN claim person if:   (a)   the person is, or was, the claimant’s partner; and   (b)   the claimant cannot obtain from the person:   (i)   the person’s tax file number; or   (ii)   a statement by the person under subsection   (4) or (5). 8A   Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective   (1)   This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph   7(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).   (2)   The requirement is that a statement of one of the kinds set out in subsection   (3), (4) or (5) must be made in relation to each TFN substitution person. Statement of tax file number   (3)   The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of whom the TFN substitution person is, this kind of statement can be made by the claimant only. Statement that TFN substitution person does not know what his or her tax file number is   (4)   The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:   (a)   has a tax file number but does not know what it is; and   (b)   has asked the Commissioner of Taxation to inform the person of his or her tax file number; and   (c)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   whether the person has a tax file number; and   (ii)   if the person has a tax file number—that number. Statement that an application for a tax file number is pending   (5)   The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:   (a)   has an application for a tax file number pending; and   (b)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   if a tax file number is issued to the person—that number; or   (ii)   if the application is refused—that the application has been refused; or   (iii)   if the application is withdrawn—that the application has been withdrawn. How statement to be given   (6)   A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement   (7)   The Secretary may determine that the requirement in subsection   (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s TFN.   (8)   The Secretary may determine that the requirement in subsection   (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection   (4) or (5) in respect of the person. 9   Restrictions on claims for payment of family tax benefit by instalment     A claim for payment of family tax benefit by instalment is not effective if, at the time (the determination time ) when the claim would be determined:   (a)   the claimant has previously made a claim for payment of family tax benefit by instalment and that claim has not yet been determined; or   (b)   the claimant is already entitled to be paid family tax benefit by instalment; or   (c)   the following apply:   (i)   a determination under section   16 is in force under which the claimant is not, because of a variation of the determination under subsection   27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit at the determination time or at any later time;   (ii)   the determination time is before the end of the income year following the one in which the variation mentioned in that subsection took effect. 10   Restrictions on claims for payment of family tax benefit for a past period Restriction where previous claim or instalment determination   (1)   A claim for payment of family tax benefit for a past period is not effective if:   (a)   the claimant has previously made a claim for payment of family tax benefit for any of the past period (whether or not the claim has yet been determined); or   (b)   the claimant was entitled to be paid family tax benefit by instalment at any time in the past period; or   (c)   the following apply:   (i)   a determination under section   16 was in force at any time in the past period under which the claimant was not, because of a variation of the determination under subsection   27(5), 27A(3), 28A(2), 28B(2), 28B(3), 29(2), 30(2), 30A(2) or 30B(2), entitled to be paid family tax benefit;   (ii)   the claim is made before the end of the income year following the one in which the variation mentioned in that subsection took effect. Claim must relate to one income year and be made within a certain period   (2)   A claim for payment of family tax benefit for a past period is not effective if:   (a)   the period does not fall wholly within one income year; or   (b)   the period does fall wholly within one income year (the relevant income year ) but the claim is made after the end of:   (i)   the first income year after the relevant income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making the claim before the end of that first income year.   (2A)   The further period referred to in subparagraph   (2)(b)(ii) must end no later than the end of the second income year after the relevant income year. Claim must be accompanied by instalment claim in some circumstances   (3)   A claim for payment of family tax benefit for a past period is not effective if:   (a)   the period occurs in the income year in which the claim is made; and   (b)   at the time the claim is made, the claimant is eligible for family tax benefit; and   (c)   at the time the claim is made, the claimant is not prevented by section   9 from making an effective claim for payment of family tax benefit by instalment; and   (d)   the claim is not accompanied by a claim for payment of family tax benefit by instalment.   (4)   A claim for payment of family tax benefit for a past period is not effective if:   (a)   the period occurs in either of the 2 income years before the one in which the claim is made; and   (b)   if the claimant is an individual—at any time during the past period, the claimant, or the claimant’s partner, received a social security benefit, social security pension, service pension, income support supplement or veteran payment; and   (c)   at the time the claim is made, the claimant is eligible for family tax benefit; and   (d)   if the claimant is an individual—at the time the claim is made, the claimant, or the claimant’s partner, is receiving a social security benefit, social security pension, service pension, income support supplement or veteran payment; and   (e)   at the time the claim is made, the claimant is not prevented by section   9 from making an effective claim for payment of family tax benefit by instalment; and   (f)   the claim is not accompanied by a claim for payment of family tax benefit by instalment.   (5)   Paragraph   (4)(f) does not apply if, at the time the claim for payment of family tax benefit for a past period is made, subsection   32AE(2) applies in respect of the claimant or subsection   32AE(5) applies in respect of the claimant’s partner. 11   Restrictions on bereavement claims Entitlement must not already have been determined, or be awaiting determination, on a previous claim   (1)   A claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is not effective if the claimant has previously made a claim for payment of family tax benefit because of the death of that individual (whether or not the claim has yet been determined). Single payment/substitution claims must relate to current or previous income year   (2)   If a claim for payment of family tax benefit by single payment/in substitution because of the death of another individual is based on eligibility for an amount of family tax benefit under subsection   32(2) or section   33 of the Family Assistance Act, the claim is not effective if it is made after the end of the income year following the one in which the death mentioned in that provision occurred. 12   Claim may be withdrawn or varied   (1)   A claimant may withdraw or vary a claim before the claim is determined.   (2)   The claimant may only do so in a manner determined by the Secretary.   (3)   If a claim is withdrawn, it is taken never to have been made. Subdivision B — Determination of claims etc. 13   Secretary must determine claim   (1)   If an effective claim is made, the Secretary must determine the claim in accordance with this Subdivision. If a claim is not effective, it is taken not to have been made. 14   Restriction on determining claim where income tax assessment not made   (1)   If, in relation to a claim for payment of family tax benefit made by an individual:   (a)   the claim is for payment of that benefit for a past period; and   (b)   the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and   (c)   either or both of subsections   (2) and (3) apply; the Secretary can only determine the claim if each assessment concerned has been made.   (2)   This subsection applies if:   (a)   the claimant is required to lodge an income tax return for the past period income year; and   (b)   at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant’s taxable income for the past period income year.   (3)   This subsection applies if:   (a)   at the time the claim is made, a person is the claimant’s partner and that person was the claimant’s partner at any time during the past period; and   (b)   that person is required to lodge an income tax return for the past period income year; and   (c)   at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person’s taxable income for the past period income year. 14A   Restriction on determining claim where income tax return not lodged   (1)   If, in relation to a claim for payment of family tax benefit made by an individual:   (a)   the claim is for payment of that benefit for a past period; and   (b)   the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and   (c)   one or more of subsections   (2) to (3A) apply; then the claim is taken never to have been made.   (2)   This subsection applies if:   (a)   the claimant is required to lodge an income tax return for the past period income year; and   (b)   the claimant has not lodged the return before the end of:   (i)   the first income year after the past period income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.   (3)   This subsection applies if:   (a)   at the time the claim is made, a person is the claimant’s partner, and that person was the claimant’s partner at any time during the past period; and   (b)   that person is required to lodge an income tax return for the past period income year; and   (c)   that person has not lodged the return before the end of:   (i)   the first income year after the past period income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year.   (3A)   This subsection applies if:   (a)   the claimant, or any other individual whose adjusted taxable income is relevant in working out the claimant’s entitlement to, or rate of, family tax benefit for the past period, is not required to lodge an income tax return for the past period income year; and   (b)   the claimant does not notify the Secretary of the amount of the claimant’s adjusted taxable income for the past period income year before the end of:   (i)   the first income year after the past period income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from making that notification before the end of that first income year.   (4)   The further period referred to in subparagraph   (2)(b)(ii), (3)(c)(ii) or (3A)(b)(ii) must end no later than the end of the second income year after the past period income year. 15   Restriction on determining claim where tax file number not provided etc. Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.   (1)   If:   (a)   a TFN claim person makes a statement of the kind set out in subsection   8(4); or   (b)   a TFN substitution person makes a statement of the kind set out in subsection   8A(4); the Secretary can only determine the claim concerned if:   (c)   within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or   (d)   28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number. Statement that an application for a tax file number is pending   (2)   If:   (a)   a TFN claim person makes a statement of the kind set out in subsection   8(5); or   (b)   a TFN substitution person makes a statement of the kind set out in subsection   8A(5); the Secretary can only determine the claim concerned if:   (c)   within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or   (d)   28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:   (i)   the person has not applied for a tax file number; or   (ii)   an application by the person for a tax file number has been refused; or   (iii)   the person has withdrawn an application for a tax file number.   (3)   If, after the 28 days mentioned in subsection   (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made. 15A   Restriction on determining claim where bank account details not provided   (1)   If a person makes a statement of the kind set out in paragraph   7A(2)(b), the Secretary can only determine the claim concerned if, within 28 days after the claim is made, the person nominates, and provides details of, a bank account of a kind referred to in paragraph   7A(2)(a) into which instalments of family tax benefit are to be paid.   (2)   If, after the 28 days mentioned in subsection   (1) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made. 15B   Deferral of determination of early claims     If:   (a)   an individual makes a claim for payment of family tax benefit by instalment in respect of a child before the child is an FTB child of the claimant; and   (b)   the Secretary is satisfied that, at the time the determination would otherwise be made, the claimant would be likely to be eligible for family tax benefit in respect of the child if the child were to become an FTB child of the claimant; the Secretary must not determine the claim for family tax benefit until the earlier of the following:   (c)   the time when the child becomes an FTB child of the claimant, or is stillborn;   (d)   28 days after the day that, on the day the claim is made, is the expected day on which the child to whom the claim relates will become an FTB child of the claimant. 16   Determination of instalment entitlement claim   (1)   This section applies if the claim is one for payment of family tax benefit by instalment.   (2)   If the Secretary is satisfied that the claimant is, at the time the Secretary makes the determination on the claim, eligible for family tax benefit in accordance with Subdivision A or C of Division   1 of Part   3 of the Family Assistance Act, the Secretary must determine that the claimant is entitled to be paid family tax benefit for each day on which the determination is in force at the daily rate at which the Secretary considers the claimant to be eligible. Additional entitlement in subsection   (2) cases   (4)   If:   (a)   the Secretary is satisfied as mentioned in subsection   (2); and   (b)   the Secretary is also satisfied that the claimant was eligible for family tax benefit in accordance with Subdivision A or C of Division   1 of Part   3 of the Family Assistance Act during the whole or part of the period since the claim was made; the Secretary must determine that the claimant is entitled to be paid that amount of family tax benefit. Instalments where bereavement eligibility—remaining FTB or regular care children   (5)   If the Secretary is satisfied that, at the time of making the determination on the claim:   (a)   the claimant is eligible for family tax benefit in accordance with section   31 of the Family Assistance Act; and   (b)   assuming subsection   (4) of that section were disregarded, the claimant would be eligible for family tax benefit under Subdivision A of Division   1 of Part   3 of that Act; the Secretary must determine that:   (c)   the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:   (i)   for each day on which the determination is in force that occurs during the period to which subsection   31(2) of that Act applies; and   (ii)   for each day, before the determination came into force, that occurred during that period; and   (d)   the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant would be eligible, on the assumption in paragraph   (b) of this subsection, for each day while the determination is in force that occurs after the last day on which the claimant is entitled to be paid family tax benefit in accordance with paragraph   (c) of this subsection. Instalments where bereavement eligibility—no remaining FTB or regular care children   (6)   If the Secretary is satisfied that, at the time of making the determination on the claim:   (a)   the claimant is eligible for family tax benefit in accordance with section   31 of the Family Assistance Act; and   (b)   assuming subsection   (4) of that section were disregarded, the claimant would not be eligible for family tax benefit under Subdivision A of Division   1 of Part   3 of that Act; the Secretary must determine that the claimant is entitled to be paid family tax benefit, at the rate at which the Secretary considers the claimant to be eligible:   (c)   for each day on which the determination is in force that occurs during the period to which subsection   31(2) of that Act applies; and   (d)   for each day, before the determination came into force, that occurred during that period. 17   Determination of past period entitlement claim     If:   (a)   the claim is one for payment of family tax benefit for a past period; and   (b)   the Secretary is satisfied that the claimant was eligible for family tax benefit:   (i)   for the whole of the period in accordance with Subdivision A or C of Division   1 of Part   3 of the Family Assistance Act; or   (ii)   for part of the period in accordance with Subdivision A of that Division and for the remainder of the period in accordance with section   31 of that Act; the Secretary must determine that the claimant is entitled to be paid family tax benefit for the past period. 18   Determination of bereavement entitlement claim     If:   (a)   the claim is one for payment of family tax benefit by single payment/in substitution because of the death of another individual; and   (b)   the Secretary is satisfied that the claimant is eligible for family tax benefit under section   32 or 33 of the Family Assistance Act; the Secretary must determine that the claimant is entitled to be paid the family tax benefit. 19   Determination that no entitlement     If the Secretary is not satisfied as mentioned in section   16, 17 or 18, the Secretary must determine:   (a)   if the determination is on a claim for payment of family tax benefit by instalment—that the claimant is not entitled to be paid family tax benefit for each day on which the determination is in force; or   (b)   in any other case—that the claimant is not entitled to be paid family tax benefit for the past period or because of the death of the other individual, as the case requires. 20   Determination of rate may be based on estimate, indexed estimate or indexed actual income   (1)   If:   (a)   an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division   3; and   (b)   information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and   (c)   the individual or, if the individual has died, another individual making a claim under this Division or Division   3 gives the Secretary an estimate of the amount needed; and   (d)   the Secretary considers the estimate to be reasonable; and   (e)   since the estimate was given, the Secretary has not given the individual a notice under subsection   20A(2) or 20B(2) with a start day that has arrived or passed; the Secretary may determine the individual’s eligibility for, or rate of, family tax benefit on the basis of the estimate.   (2)   If:   (a)   an estimate is given to the Secretary for the purposes of subsection   (1); and   (b)   the Secretary does not consider the estimate reasonable; the following paragraphs apply:   (c)   the eligibility or rate cannot be determined; and   (d)   if the determination of the eligibility or rate is required for the purposes of this Division, section   19 applies.   (2A)   If:   (a)   an individual’s eligibility for, or rate of, family tax benefit is required to be determined for the purposes of this Division or Division   3; and   (b)   information about the amount of adjusted taxable income needed for the determination of the eligibility or rate is not available (for example, because the taxable income of the individual or another individual cannot be known until after the end of the relevant income year); and   (c)   the Secretary has given the individual a notice under subsection   20A(2) or 20B(2) with a start day that has arrived or passed; and   (d)   since the notice was given, the individual has not given the Secretary an estimate of the individual’s adjusted taxable income that the Secretary considers to be reasonable; the Secretary may determine the individual’s eligibility for, or rate of, family tax benefit on the basis of the indexed estimate or indexed actual income stated in the notice (or, if the Secretary has given the individual more than one such notice—the notice with the most recent start day). Note:   Section   20C affects the meaning of this provision for members of couples.   (3)   If:   (a)   an individual’s rate of family tax benefit is required to be calculated for the purpose of making a determination under this Division; and   (b)   information about the amount of maintenance income needed for the calculation of the rate is not available; the Secretary may determine the individual’s rate of family tax benefit on the basis of an estimate by the Secretary of the amount needed. Note:   If family tax benefit is worked out on the basis referred to in subsection   (1), (2A) or (3), it is referred to in this Act as being worked out on an estimated income basis (see the definition of this term in subsection   3(1)). 20A   Indexed estimates   (1)   The Secretary may calculate an indexed estimate for an individual under subsection   (5), with a start day chosen by the Secretary, if:   (a)   the individual is a claimant, or the partner of a claimant, for family tax benefit; and   (b)   a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and   (c)   the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant’s adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant. Note:   Section   20C affects the meaning of paragraph   (c) for members of couples.   (2)   If the Secretary calculates an indexed estimate for the individual, the Secretary may give the claimant a notice:   (a)   stating the indexed estimate for the individual; and   (b)   specifying the start day used in the Secretary’s calculation (which must be at least 14 days after the day on which the notice is given).   (3)   The Secretary must not give a notice under subsection   (2) stating an indexed estimate for the individual with a start day in an income year if the Secretary has already given a notice under subsection   (2) stating an indexed estimate for that individual with a start day in the same income year.   (4)   A notice given to a claimant under subsection   (2) stating an indexed estimate for an individual has no effect if, before the start day specified in the notice for the indexed estimate, the Secretary gives the claimant a notice under subsection   20B(2) stating an indexed actual income for the same individual. Any such notice under subsection   20B(2) must specify a start day that is no earlier than the start day specified in the superseded notice.   (5)   Calculate an indexed estimate (which may be nil) for the individual by multiplying the individual’s current ATI number (see subsection   (6)) by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):     where: AWE means the amount published by the Australian Statistician in a document titled “Average Weekly Earnings” under the headings “Average Weekly Earnings, Australia—Original—Persons—All employees total earnings” (or, if any of those change, in a replacement document or under replacement headings). highest previous November means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest. most recent November means the November of the income year before the income year in which the start day occurs. reference period , in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.   (6)   For the purposes of subsection   (5), the individual’s current ATI number is:   (a)   if, at the time of calculation, the Secretary has given the claimant a notice under subsection   20B(2) stating an indexed actual income for the individual with a start day that has not arrived—the indexed actual income stated in the notice; or   (b)   if paragraph   (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section   20 (disregarding the effect for couples of section   20C of this Act and clause   3 of Schedule   3 to the Family Assistance Act); or   (c)   if paragraph   (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section   20 if the individual were the claimant (disregarding the effect for couples of section   20C of this Act and clause   3 of Schedule   3 to the Family Assistance Act).   (7)   A notice under subsection   (2) is not a legislative instrument. 20B   Indexed actual incomes   (1)   The Secretary may calculate an indexed actual income for an individual under subsection   (4), with a start day chosen by the Secretary, if:   (a)   the individual is a claimant for, or the partner of a claimant for, family tax benefit; and   (b)   a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and   (c)   the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an indexed estimate for the claimant or an indexed actual income for the claimant; and   (d)   since the claimant was last given a notice under subsection   20A(2) or subsection   (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and   (e)   the adjusted taxable income for an income year ( actual income ) of the individual (disregarding the effect for couples of clause   3 of Schedule   3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual’s actual income is known to the Secretary. Note:   Section   20C affects the meaning of paragraph   (1)(c) for members of couples.   (2)   If:   (a)   the Secretary calculates an indexed actual income for the individual; and   (b)   the indexed actual income is greater than the individual’s current ATI number (see subsection   (5)); the Secretary may give the claimant a notice:   (c)   stating the indexed actual income for the individual; and   (d)   specifying the start day used in the Secretary’s calculation (which must be at least 14 days after the day on which the notice is given).   (3)   A notice given to a claimant under subsection   (2) stating an indexed actual income for an individual has no effect if, before the start day specified in the notice, the Secretary gives the claimant another notice under that subsection or a notice under subsection   20A(2) stating an indexed estimate or indexed actual income for the same individual. Any other such notice must specify a start day that is no earlier than the start day specified in the superseded notice.   (4)   Calculate an indexed actual income (which may be nil) for the individual by multiplying the actual income of the individual which became known to the Secretary by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4):     where: AWE means the amount published by the Australian Statistician in a document titled “Average Weekly Earnings” under the headings “Average Weekly Earnings, Australia—Original—Persons—All employees total earnings” (or, if any of those change, in a replacement document or under replacement headings). highest previous November means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest. most recent November means the November of the income year before the income year in which the start day occurs. reference period , in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.   (5)   For the purposes of paragraph   (2)(b), the individual’s current ATI number is:   (a)   if, at the time of calculation, the Secretary has given the claimant a notice under subsection   20A(2) or subsection   (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived—the indexed estimate or indexed actual income stated in the notice; or   (b)   if paragraph   (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section   20 (disregarding the effect for couples of section   20C of this Act and clause   3 of Schedule   3 to the Family Assistance Act); or   (c)   if paragraph   (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section   20 if the individual were the claimant (disregarding the effect for couples of section   20C of this Act and clause   3 of Schedule   3 to the Family Assistance Act).   (6)   A notice under subsection   (2) is not a legislative instrument. 20C   Indexed estimates and indexed actual incomes of members of couples Section applies to couples   (1)   This section applies in relation to any individual who is a member of a couple. Family tax benefit Part A   (2)   For the purposes of the Family Assistance Act other than Part   4 of Schedule   1, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection   (3).   (3)   The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:   (a)   the most recent indexed estimate or indexed actual income for the individual’s partner (see subsection   (6)); or   (b)   if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause   3 of Schedule   3 to the Family Assistance Act) that has been given to the Secretary by the individual. Family tax benefit Part B   (4)   For the purposes of Part   4 of Schedule   1 to the Family Assistance Act, any reference in this Act to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection   (5).   (5)   The reference is taken to be a reference to eligibility for, or rate of, family tax benefit being determined or worked out on the basis of the lower of these:   (a)   the indexed estimate or indexed actual income for that individual or stated in that notice;   (b)   the most recent indexed estimate or indexed actual income for the individual’s partner (see subsection   (6)) or, if there is no such indexed estimate or indexed actual income, a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause   3 of Schedule   3 to the Family Assistance Act) that has been given to the Secretary by the individual. If the amounts in paragraphs   (a) and (b) are equal, the reference is taken to be a reference to:   (c)   if the individual is the claimant for family tax benefit—the amount in paragraph   (a); or   (d)   if the individual is the partner of the claimant for family tax benefit—the amount in paragraph   (b). Most recent indexed estimate or indexed actual income for individual’s partner   (6)   In subsections   (3) and (5), the most recent indexed estimate or indexed actual income for the individual’s partner is the indexed estimate or indexed actual income for the individual’s partner stated in a notice given to:   (a)   if the individual is the claimant for family tax benefit—the individual; or   (b)   if the individual is the partner of the claimant for family tax benefit—the individual’s partner; under subsection   20A(2) or 20B(2) with a start day that has arrived or passed (or, if the Secretary has given more than one such notice—the notice with the most recent start day). 21   When determination is in force   (1)   Subject to this section, a determination under this Division comes into force when it is made and remains in force at all times afterwards.   (1A)   A determination under paragraph   19(a) may be expressed to come into force on a day before it is made (but not earlier than the day the claim concerned is made). Effect of later determination on certain instalment determinations   (2)   If, on a particular day, a determination is in force:   (a)   under section   16, where under the determination the claimant is not entitled to be paid family tax benefit on the particular day or any later day; or   (b)   under paragraph   19(a); the determination ceases to be in force on the particular day if either:   (c)   another determination is made on the particular day on a claim by the claimant for payment of family tax benefit by instalment; or   (d)   another determination is made after the particular day on a claim by the claimant for payment of family tax benefit for a past period, where the particular day occurs within the past period. Request for cessation of instalment determination   (3)   A determination in force under section   16 on a particular day ceases to be in force if:   (a)   under the determination, the claimant is entitled to be paid family tax benefit on the particular day or any later day; and   (b)   on the particular day, the claimant is not receiving a social security pension, social security benefit, service pension, income support supplement or veteran payment; and   (c)   on the particular day, the claimant advises the Secretary, in the form and manner required by the Secretary, that the claimant wishes the determination:   (i)   to cease to be in force from the particular day or from a specified later day; or   (ii)   to have ceased to be in force at the end of the most recent instalment period before the particular day. The determination ceases to be in force in accordance with the advice. 22   Notice of determination   (1)   The Secretary must give notice of a determination under this Subdivision (except subsection   23(3B)) to the claimant, stating:   (a)   whether the claimant is entitled to be paid family tax benefit under the determination; and   (b)   if the claimant is so entitled:   (i)   if the claimant is entitled to be paid family tax benefit by instalment—the daily rate of the benefit, the days on which the entitlement arises and how it is to be paid; or   (ii)   in any other case—the amount of the benefit and how it is to be paid; and   (c)   that the claimant may apply for review of the determination in the manner set out in Part   5.   (2)   The determination is not ineffective by reason only that the requirements of subsection   (1) are not complied with. 23   Payment of family tax benefit by instalment   (1)   Subject to this section, if the claimant is entitled to be paid family tax benefit by instalment, the Secretary must, after each instalment period ending after the determination is made, pay the instalment amount to the claimant, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the claimant. Instalment amount and instalment period   (2)   In subsection   (1): instalment amount means the amount accruing for the days in the instalment period for which an entitlement to be paid family tax benefit arose under the determination. instalment period means, subject to subsection   (3):   (a)   the period of 14 days beginning on the day the Secretary considers appropriate in relation to the claimant, or class of claimants in which the claimant is included, and each successive period of 14 days; or   (b)   if the claimant:   (i)   is included in a class of persons specified under subsection   (3A); and   (ii)   is the subject of a determination in force under subsection   (3B);     the period of 7 days beginning on the day the Secretary considers appropriate, and each successive period of 7 days. Changing the day on which later instalment periods begin   (3)   The Secretary may change the day on which successive instalment periods are to begin in relation to a claimant or class of claimants. If the Secretary does so, the last instalment period before the first day on which the new instalment periods are to begin is shortened so that it ends immediately before that day. Persons who may have 7 ‑ day instalment periods   (3A)   The Minister may by legislative instrument specify a class of persons any of whom the Secretary may determine to have 7 ‑ day instalment periods.   (3B)   The Secretary may determine that a claimant who is a member of a class of persons specified under subsection   (3A) has instalment periods of 7 days.   (3C)   The Secretary must revoke a determination made under subsection   (3B) if he or she is satisfied that the claimant is no longer a member of a class of persons specified under subsection   (3A).   (3D)   Subsection   (3C) does not limit the operation of subsection   33(3) of the Acts Interpretation Act 1901 in relation to subsection   (3B) of this section. Secretary may make direction as to the manner of making payments   (5)   The Secretary may direct that the whole or a part of an amount which is to be paid for the purposes of this section is to be paid in a different way from that provided for by subsection   (1). If the Secretary gives the direction, the amount is to be paid in accordance with the direction. Early payment of FTB instalment in particular cases   (5A)   If the Secretary is satisfied that an instalment amount that would, apart from this subsection, be paid under this section on a particular day cannot reasonably be paid on that day, the Secretary may direct that the instalment amount be paid on an earlier day.   (6)   This section is subject to Subdivision CA of this Division, Part   4, Division   3 of Part   8B and sections   225 and 226. 24   Payments of family tax benefit for a past period or by single payment/in substitution because of the death of another individual   (1)   If the claimant is entitled to be paid family tax benefit under a determination on a claim for payment of family tax benefit:   (a)   for a past period; or   (b)   by single payment/in substitution because of the death of another individual; the Secretary must pay the amount to the claimant, at such time and in such manner as the Secretary considers appropriate.   (4)   This section is subject to Subdivision CA of this Division, Part   4, Division   3 of Part   8B and sections   225 and 226. 24A   Other payments of family tax benefit   (1)   If an individual is entitled to be paid an amount of family tax benefit under section   58AA of the Family Assistance Act, the Secretary must pay the amount to the individual in a single lump sum, at such time and in such manner as the Secretary considers appropriate.   (2)   This section is subject to Subdivision CA of this Division, Part   4, Division   3 of Part   8B and sections   225 and 226. 25   Obligation to notify change of circumstances   (1)   If, after a claimant becomes entitled to be paid family tax benefit by instalment:   (a)   anything happens that causes the claimant to cease to be eligible for family tax benefit on the days for which the claimant will become entitled to be paid the benefit under the determination concerned, or to become eligible for a daily rate of family tax benefit that is less than that specified in the determination; or   (b)   the claimant becomes aware that anything is likely to happen that will have that effect; the claimant must, in the manner set out in a written notice given to the claimant under section   25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen. Penalty:   Imprisonment for 6 months.   (2)   Strict liability applies to the element of an offence against subsection   (1) that a notice is a notice given under section   25A.   (3)   If, after the Secretary determines under subsection   23(3B) that a claimant has instalment periods of 7 days:   (a)   anything happens that causes the claimant to cease to be a member of a class of persons specified under subsection   23(3A); or   (b)   the claimant becomes aware that anything is likely to happen that will have that effect; the claimant must, in the manner set out in a written notice given to the claimant under section   25A, as soon as practicable after the claimant becomes aware that the thing has happened or is likely to happen, notify the Secretary that it has happened or is likely to happen.   (4)   If a thing that is described in both subsections   (1) and (3) happens or is likely to happen, subsection   (1) applies in relation to the thing but subsection   (3) does not. 25A   Secretary’s power to approve a manner of notification   (1)   The Secretary must approve a manner of notification that a claimant is to use when notifying the Secretary of a thing under section   25.   (2)   The Secretary must, by written notice, notify the claimant of the approved manner of notification. 26   Secretary’s power to request tax file numbers   (1)   If:   (a)   a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; or   (b)   a determination is in force under which the claimant is entitled to be paid family tax benefit for a past period; the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsection   (2), (3) or (4) the claimant chooses. Statement of tax file number   (2)   The first kind of statement that can be made is a statement of the TFN determination person’s tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only. Statement that TFN person does not know what his or her tax file number is etc.   (3)   The second kind of statement that can be made is a statement by the TFN determination person that the person:   (a)   has a tax file number but does not know what it is; and   (b)   has asked the Commissioner of Taxation to inform the person of his or her tax file number; and   (c)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   whether the person has a tax file number; and   (ii)   if the person has a tax file number—that number. Statement that an application for a tax file number is pending   (4)   The third kind of statement that can be made is a statement by the TFN determination person that the person:   (a)   has an application for a tax file number pending; and   (b)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   if a tax file number is issued to the person—that number; or   (ii)   if the application is refused—that the application has been refused; or   (iii)   if the application is withdrawn—that the application has been withdrawn. 26A   Secretary’s power to require bank account details     If:   (a)   a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment; and   (b)   the claimant has not nominated a bank account into which instalments of family tax benefit are to be paid; the Secretary may require the claimant to give the Secretary, within 28 days of the requirement being made, details of a bank account maintained by the claimant alone, or jointly or in common with someone else, into which instalments of family tax benefit are to be paid. Subdivision C — Variation of determinations 27   Variation of instalment and past period determinations where failure to provide tax file number Non ‑ compliance with request   (1)   If:   (a)   the Secretary makes a request under subsection   26(1); and   (b)   the claimant does not comply with the request within 28 days of the request being made; then, subject to subsection   (2), the consequence in subsection   (5) applies. Exemption from request under subsection   26(1)   (2)   The Secretary may determine that the consequence in subsection   (5) does not apply if:   (a)   the TFN determination person concerned is or was the claimant’s partner; and   (b)   the claimant cannot obtain from the person:   (i)   the person’s tax file number; or   (ii)   a statement by the person under subsection   26(3) or (4). Statement made by TFN determination person under subsection   26(3)   (3)   If:   (a)   the Secretary makes a request under subsection   26(1); and   (b)   by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection   26(3); and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number; the consequence in subsection   (5) applies. Statement made by TFN determination person under subsection   26(4)   (4)   If:   (a)   the Secretary makes a request under subsection   26(1); and   (b)   by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection   26(4); and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number; the consequence in subsection   (5) applies. Statement made by TFN claim person under subsection   8(4)   (4A)   If:   (a)   a TFN claim person has made a statement of the kind set out in subsection   8(4); and   (b)   a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number; the consequence in subsection   (5) applies. Statement made by TFN claim person under subsection   8(5)   (4B)   If:   (a)   a TFN claim person has made a statement of the kind set out in subsection   8(5); and   (b)   a determination is in force under which the claimant is entitled to be paid family tax benefit by instalment or for a past period; and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number; the consequence in subsection   (5) applies. Variation of determination   (5)   For the purposes of subsection   (1), (3), (4), (4A) or (4B), the consequence is that the Secretary may:   (a)   if the determination is one under which the claimant is entitled to be paid family tax benefit by instalment—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place; or   (b)   if the determination is one under which the claimant is entitled to be paid family tax benefit for a past period—vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day in the past period. Consequence of Secretary later becoming aware of tax file number   (6)   If:   (a)   under subsection   (5), the Secretary varies the determination; and   (b)   the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires:   (i)   if paragraph   (5)(a) applies—before the end of the income year following the one in which the variation took effect; or   (ii)   if paragraph   (5)(b) applies—at any time after the variation took place; the Secretary must vary the determination to undo the effect mentioned in subsection   (5). 27A   Variation of instalment entitlement determination where failure to provide bank account details Non ‑ compliance with requirement   (1)   If:   (a)   the claimant is subject to a requirement under section   26A; and   (b)   the claimant does not comply with the requirement within 28 days of the requirement being made; then, subject to subsection   (2), the consequence in subsection   (3) applies. Exemption from requirement under section   26A   (2)   The Secretary may determine that the consequence in subsection   (3) does not apply if the Secretary considers that it is appropriate to exempt the claimant from the consequence. Variation of determination   (3)   For the purposes of subsection   (1), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place. Consequence of Secretary later becoming aware of bank account details   (4)   If:   (a)   under subsection   (3), the Secretary varies the determination; and   (b)   the Secretary finds out the bank account details of the claimant concerned before the end of the income year following the one in which the variation took effect; the Secretary must vary the determination to undo the effect mentioned in subsection   (3). 28   Variation of instalment and past period entitlement determinations where income tax return not lodged   (1)   This section applies if:   (a)   a determination under section   16 or 17 is in force at, or was in force before, a particular time; and   (b)   there are one or more days (the cancellation days ) before the particular time in respect of which the following conditions are satisfied:   (i)   the cancellation days occur in the income year (the cancellation income year ) that began 2 years before the beginning of the income year in which the particular time occurs;   (ii)   the claimant is entitled to be paid family tax benefit under the determination for the cancellation days;   (iii)   the claimant, or the claimant’s partner at the particular time (if he or she was also the claimant’s partner at some time in the cancellation income year), or both, are required to lodge an income tax return for the cancellation income year but have not done so by the particular time;   (iv)   by the particular time, an assessment has not been made under the Income Tax Assessment Act 1936 of the taxable income for the cancellation income year of everyone to whom subparagraph   (iii) applies. Consequence of section applying   (2)   If this section applies, the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days. Consequence where income tax returns are later lodged   (3)   If:   (a)   after the Secretary varies the determination under subsection   (2) or (6), an assessment is made under the Income Tax Assessment Act 1936 for the cancellation income year for everyone (the taxpayers involved ):   (i)   who was required to lodge an income tax return as mentioned in subparagraph   (1)(b)(iii); and   (ii)   in respect of whom an assessment had not been made before the determination was varied; and   (b)   the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount ) of family tax benefit for the cancellation days; and   (ba)   subsection   (4) (which is about when the claimant and the claimant’s partner separate after the determination is varied) does not apply; the Secretary must again vary the determination so that it has the effect that, for the cancellation days, the claimant is entitled to be paid:   (c)   if each of the taxpayers involved lodged an income tax return with the Commissioner of Taxation:   (i)   before the end of the income year after the cancellation income year; or   (ii)   within such further period as the taxpayer is allowed under Subdivision D of Division   1 of this Part;     the recalculated amount; or   (d)   in any other case—the lesser of:   (i)   the recalculated amount; and   (ii)   the amount that the claimant was entitled to be paid before the variation under subsection   (2) was made. Consequence where claimant and partner separate after determination varied   (4)   After the Secretary varies the determination under subsection   (2) or (6), the Secretary must again vary the determination if the following conditions are met:   (a)   the claimant and the partner mentioned in subparagraph   (1)(b)(iii) (the ex ‑ partner ) ceased to be members of the same couple during the further period that the Secretary has allowed, under Subdivision D of Division   1 of this Part, within which the ex ‑ partner may lodge an income tax return;   (b)   at the time when the Secretary would vary the determination under this subsection, the claimant and the ex ‑ partner are not members of the same couple;   (c)   if the claimant was required to lodge an income tax return for the cancellation income year:   (i)   the claimant has lodged an income tax return for the cancellation income year before the end of the first income year after the cancellation income year, or of the further period that the Secretary has allowed, under Subdivision D of Division   1 of this Part, within which the claimant may lodge an income tax return; and   (ii)   an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant’s taxable income for the cancellation income year;   (d)   in any case—the ex ‑ partner was required to lodge an income tax return for the cancellation income year but still had not done so by:   (i)   if paragraph   (c) applies—the later of the time when the claimant and the ex ‑ partner last ceased to be members of the same couple and the time when the assessment of the claimant’s taxable income is made; or   (ii)   otherwise—the time when the claimant and the ex ‑ partner last ceased to be members of the same couple;   (e)   the Secretary is satisfied that the claimant was eligible for an amount (the recalculated amount ) of family tax benefit for the cancellation days.   (5)   The Secretary must vary the determination under subsection   (4) so that it has the effect that, for the cancellation days, the claimant is entitled to be paid the recalculated amount. Consequence where claimant and ex ‑ partner reconcile after separation   (6)   If:   (a)   after the Secretary varies the determination under subsection   (4), the claimant and the ex ‑ partner become members of the same couple again; and   (b)   the ex ‑ partner has still not lodged an income tax return for the cancellation income year by the time when the claimant and the ex ‑ partner become members of the same couple; the Secretary must vary the determination so that it has the effect that the claimant is not, and never was, entitled to family tax benefit for the cancellation days. 28AA   Effect of section   28 on newborn upfront payment of family tax benefit   (1)   If:   (a)   an individual is entitled to be paid an amount (the upfront amount ) of family tax benefit under section   58AA of the Family Assistance Act because an amount of newborn supplement is added in relation to the individual under Division   1A of Part   5 of Schedule   1 to that Act for one or more days; and   (b)   a variation under subsection   28(2) or (6) of this Act has the effect that the individual never was entitled to family tax benefit for those days; then the individual is taken not to have been entitled to the upfront amount.   (2)   If a variation under subsection   28(3) or (4) of this Act has the effect that the individual is entitled to be paid family tax benefit for those days, then subsection   (1) of this section ceases to apply to the individual.   (3)   Subsection   (2) does not prevent subsection   (1) again applying to the individual. 28A   Variation of instalment entitlement determination where estimate of an amount is not reasonable   (1)   This section applies if:   (a)   a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and   (b)   the claimant gives the Secretary an estimate of the amount of adjusted taxable income needed by the Secretary to determine the claimant’s eligibility for, or rate of, family tax benefit; and   (c)   the Secretary does not consider the estimate to be reasonable. Consequence of section applying   (2)   If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place. Consequence of later provision of reasonable estimate or Secretary finding out the actual amount   (3)   If:   (a)   under subsection   (2), the Secretary varies the determination; and   (b)   either:   (i)   the claimant provides an estimate of the amount that the Secretary considers reasonable by the end of the income year following the one in which the variation took effect; or   (ii)   the Secretary finds out the actual amount needed to determine the claimant’s eligibility for, or rate of, family tax benefit (whether from the claimant or someone else) by the end of the income year following the one in which the variation took effect; the Secretary must vary the determination to undo the effect mentioned in subsection   (2). 28B   Variation of instalment entitlement determination where claim made for another payment type   (1)   This section applies if:   (a)   a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment in respect of an individual; and   (b)   the individual is any of the following:   (i)   an FTB child of the claimant;   (ii)   a regular care child who is also a rent assistance child of the claimant;   (iii)   an individual in respect of whom an approved care organisation is the claimant; and   (c)   the individual makes a claim for one of the following:   (i)   a social security pension;   (ii)   a social security benefit;   (iii)   payments under a program included in the programs known as Labour Market Programs;   (iv)   if the individual is aged 16 or more—payments under a prescribed educational scheme, unless subsection   (1A) applies to the individual.   (1A)   This subsection applies to an individual if:   (a)   the claim is for payments under the ABSTUDY scheme; and   (b)   the individual is seeking the payments to be paid on the basis of the individual:   (i)   undertaking full ‑ time study at a secondary school (within the meaning of the Student Assistance Act 1973 ); and   (ii)   being, in accordance with the ABSTUDY scheme, a student approved to live away from home; and   (iii)   boarding away from home for the purposes of attending the school. Note:   For undertaking full ‑ time study , see subsection   3(1) of the Family Assistance Act. Consequence of section applying if the individual is the claimant’s only FTB or regular care child or the claimant is an approved care organisation   (2)   If:   (a)   this section applies because the individual is an individual in respect of whom the claimant is an approved care organisation; or   (b)   this section applies because the individual is the only individual who is either an FTB child, or a regular care child who is a rent assistance child, of the claimant; the Secretary must vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary. Consequence of section applying if the individual is not the claimant’s only FTB or regular care child   (3)   If:   (a)   this section applies because the individual is an FTB child, or a regular care child who is also a rent assistance child, of the claimant; and   (b)   the individual is not the claimant’s only FTB child, or regular care child who is also a rent assistance child; the Secretary must vary the determination so that it has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the child who has made a claim for a payment listed in paragraph   (1)(c). The determination takes effect from the day after the end of the claimant’s last instalment period before the variation takes place or from a later day determined by the Secretary. Consequence of later rejection etc. of individual’s claim   (4)   If:   (a)   under subsection   (2) or (3), the Secretary varies the determination; and   (b)   the individual’s claim for the payment is rejected, withdrawn or taken not to have been made; the Secretary must vary the determination to undo the effect mentioned in subsection   (2) or (3), as the case may be. 29   Variation of instalment entitlement determination where failure to provide information   (1)   This section applies if:   (a)   a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and   (b)   the Secretary, in order to make a decision about the eligibility, or daily rate of eligibility, of the claimant for family tax benefit on either or both of the following:   (i)   the particular day or any later day;   (ii)   any day or days in the past when the determination was in force;     requires the claimant or the claimant’s partner under Division   1 of Part   6 to give information or produce documents; and   (c)   the claimant or the claimant’s partner refuses or fails to comply with the requirements. Consequences of section applying   (2)   If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place.   (2A)   Without limiting subsection   (2), if the information or documents required relate to:   (a)   the claimant’s eligibility for rent assistance; or   (b)   the amount of rent assistance to be added in calculating the claimant’s rate of family tax benefit; the Secretary may vary the determination so as to establish a different rate of family tax benefit that does not have the amount of rent assistance added for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place or from a later day determined by the Secretary.   (2B)   Without limiting subsection   (2), if the Secretary considers that the information or document is relevant to whether an individual is a senior secondary school child, the Secretary may vary the determination so as to disregard the individual for the purposes of working out whether the claimant is entitled to be paid family tax benefit, and if so the rate at which it is to be paid:   (a)   for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place; or   (b)   for any later day on which the determination was or will be in force specified by the Secretary in the variation. Consequence of later provision of information or documents   (3)   If:   (a)   under subsection   (2), (2A) or (2B), the Secretary varies the determination; and   (b)   the claimant gives the information or produces the documents mentioned in paragraph   (1)(b) by the end of the income year following the one in which the variation took effect; the Secretary must vary the determination to undo the effect mentioned in subsection   (2), (2A) or (2B). 30   Variation of instalment entitlement determination where failure to notify change of address   (1)   This section applies if:   (a)   a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and   (b)   the Secretary has reason to believe that the claimant’s address has changed since it was last known to the Secretary but the Secretary does not know the claimant’s new address; and   (c)   the Secretary, after taking reasonable steps, is not able to find out whether the claimant’s address has changed or, if it has, what the claimant’s new address is. Consequence of section applying   (2)   If this section applies, the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day, on which the determination was or will be in force, after the end of the last instalment period before the variation takes place. Consequence of Secretary later becoming aware of address etc.   (3)   If:   (a)   under subsection   (2), the Secretary varies the determination; and   (b)   before the end of the income year following the one in which the variation took effect, the Secretary finds out:   (i)   that the claimant’s address has not changed; or   (ii)   what the claimant’s new address is; the Secretary must vary the determination to undo the effect mentioned in subsection   (2). 30A   Variation of instalment entitlement determination where failure to notify claimant’s departure from Australia   (1)   This section applies if:   (a)   a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and   (b)   the claimant leaves Australia without having notified the Secretary that the claimant proposed to leave or is leaving; and   (c)   less than 6 weeks have passed since the claimant left Australia.   (2)   The Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid family tax benefit for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place.   (3)   If the Secretary varies the determination under subsection   (2), and later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for a day described in that subsection, the Secretary must vary the determination to undo the effect mentioned in that subsection. 30B   Variation of instalment entitlement determination where failure to notify FTB or regular care child’s departure from Australia   (1)   This section applies if:   (a)   a determination is in force on a particular day under which the claimant is entitled to be paid family tax benefit by instalment; and   (b)   an FTB child, or a regular care child who is also a rent assistance child, of the claimant leaves Australia without the claimant having notified the Secretary that the child will leave or is leaving; and   (c)   less than 6 weeks have passed since the child left Australia.   (2)   The Secretary may vary the determination so that, for any day on which the determination was or will be in force after the end of the last instalment period before the variation takes place, the determination:   (a)   has the effect that the claimant is not entitled to be paid family tax benefit, if the conditions in paragraphs   (1)(b) and (c) are met in relation to:   (i)   each FTB child of the claimant; and   (ii)   each regular care child who is also a rent assistance child of the claimant; or   (b)   has the effect that the daily rate of family tax benefit for which the claimant is entitled under the determination does not take into account the FTB child or regular care child, if the conditions in paragraphs   (1)(b) and (c) are not met in relation to:   (i)   each FTB child of the claimant; and   (ii)   each regular care child who is also a rent assistance child of the claimant.   (3)   If the Secretary:   (a)   varies the determination under subsection   (2); and   (b)   later obtains information relating to the question whether the claimant is entitled to be paid family tax benefit for the FTB child or regular care child for a day described in that subsection or the question what is the claimant’s daily rate of family tax benefit for the day; the Secretary must vary the determination to undo the effect mentioned in that subsection relating to the day. 31   Variation of instalment entitlement determination to reflect changes in eligibility   (1)   If:   (a)   a determination is made under section   16 that a claimant is entitled to be paid family tax benefit by instalment; and   (b)   after the determination is made an event occurs; and   (c)   when the Secretary becomes aware of the occurrence, the Secretary considers that, if he or she were making the determination immediately after the occurrence, he or she would conclude:   (i)   that the claimant was no longer eligible for family tax benefit; or   (ii)   that the claimant was still so eligible but that the rate of family tax benefit should be a different rate to the rate previously determined; the Secretary must, subject to subsection   (2):   (d)   if subparagraph   (c)(i) applies—vary the determination so that the claimant is not entitled to be paid family tax benefit with effect from the date of occurrence; and   (e)   if subparagraph   (c)(ii) applies—vary the determination so as to establish the different rate with effect from the date of occurrence.   (1A)   For the purpose of subsection   (1), the occurrence of an event includes the expiration of a period of time if the expiration of that period is relevant to the operation of this Act.   (1B)   The reference in subsection   (1) to the occurrence does not include the occurrence of any event:   (a)   that causes the claimant to provide a revised estimate of the claimant’s adjusted taxable income to the Secretary; or   (b)   that causes the Secretary to revise an estimate of the claimant’s maintenance income; unless:   (c)   the event also affects the claimant’s eligibility for family tax benefit, or the rate of family tax benefit payable to the claimant, for a reason other than the amount of the claimant’s adjusted taxable income or maintenance income; or   (d)   the event is the claimant’s becoming, or ceasing to be, a member of a couple.   (1C)   If:   (a)   the Secretary under paragraph   (1)(d) varies a determination in relation to an individual because of subsection   24(1) of the Family Assistance Act; and   (b)   the child concerned comes to Australia within the period of 13 weeks beginning on the day after the end of:   (i)   the 6 ‑ week period referred to in subsection   24(1) of the Family Assistance Act; or   (ii)   if that 6 ‑ week period has been extended under subsection   24(7) or (9) of the Family Assistance Act—that period as so extended; and   (c)   the Secretary is satisfied that the individual is eligible for family tax benefit on the day the child comes to Australia; then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the child coming to Australia. Note:   The individual does not have to make another claim for family tax benefit.   (1D)   If:   (a)   the Secretary under paragraph   (1)(d) varies a determination in relation to an individual because of subsection   24(4) of the Family Assistance Act; and   (b)   the individual returns to Australia within the period of 13 weeks beginning on the day after the end of:   (i)   the 6 ‑ week period referred to in subsection   24(4) of the Family Assistance Act; or   (ii)   if that 6 ‑ week period has been extended under subsection   24(7), (9) or (10) of the Family Assistance Act—that period as so extended; and   (c)   the Secretary is satisfied that the individual is eligible for family tax benefit on the day the individual returns to Australia; then the Secretary must vary the determination so that the individual is entitled to be paid family tax benefit with effect from the date of the individual’s return to Australia. Note:   The individual does not have to make another claim for family tax benefit.   (1E)   Subsections   (1C) and (1D) do not limit any later application of subsection   (1) in relation to the determination. Example:   The Secretary under subsection   (1D) varies the determination so that the individual is entitled to be paid family tax benefit.   The individual remains in Australia for 8 weeks, but then leaves Australia again for more than 6 weeks.   Because of subsection   24(4) of the Family Assistance Act, the Secretary may, under paragraph   (1)(d) of this section, vary the determination again so that the individual is not entitled to be paid family tax benefit. Beneficial variations only to have limited effect   (2)   If:   (a)   the Secretary does not become aware of the occurrence of the event until after the end of the income year (the second income year ) following the one in which the event occurred; and   (b)   the claimant did not notify the Secretary of the occurrence of the event before the end of the second income year; and   (c)   apart from this subsection, the Secretary would be required by subsection   (1) to vary the determination so as to increase the claimant’s entitlement to family tax benefit under the determination; the Secretary must vary the determination so that it has that effect only from the beginning of the income year that precedes the one in which the Secretary becomes aware of the event. Sections   27, 27A, 28, 28A, 28B, 30, 30A and 30B and subsection   29(2) variations prevail   (3)   If:   (a)   when the variation under this section takes place, a variation of the determination is in force under section   27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection   29(2); and   (b)   the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit; the variation under that section or subsection prevails over the variation under this section. 31A   Variation of instalment entitlement determination to reflect revised adjusted taxable income estimates   (1)   If:   (a)   a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and   (b)   the determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of a reasonable estimate of the claimant’s adjusted taxable income, an indexed estimate for the claimant or an indexed actual income for the claimant; and   (c)   the claimant provides the Secretary with a revised estimate of the claimant’s adjusted taxable income for the current income year or the next income year that is not attributable to an event mentioned in paragraph   31(1B)(c) or (d); and   (d)   the Secretary considers the revised estimate to be reasonable; and   (e)   if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required; the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate. Note:   Section   20C affects the meaning of paragraph   (1)(b) for couples.   (2)   A variation of a determination under subsection   (1) has effect:   (a)   if it results in an increase in the claimant’s rate of family tax benefit:   (i)   unless subparagraph   (ii) applies—from the day on which the revised estimate was provided to the Secretary; or   (ii)   if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph   (i)—from that first day; and   (b)   if it results in a decrease (including a decrease to nil) in the claimant’s rate of family tax benefit:   (i)   unless subparagraph   (ii) or (iii) applies—from the day on which the revised estimate was provided to the Secretary; or   (ii)   if the first day of the income year to which the revised estimate relates occurs after the day identified in subparagraph   (i) and subparagraph   (iii) does not apply—from that first day; or   (iii)   if the day after the end of the last instalment period before the variation takes place occurs after the days identified in subparagraphs   (i) and (ii)—from the day first ‑ mentioned in this subparagraph.   (3)   If:   (a)   when the variation under this section takes place, a variation of the determination is in force under section   27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection   29(2); and   (b)   the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit; the variation under that section or subsection prevails over the variation under this section. 31B   Variation of instalment entitlement determination to reflect revised maintenance income estimates   (1)   If:   (a)   a determination is in force on a particular day under which a claimant is entitled to be paid family tax benefit by instalment; and   (b)   that determination includes a determination of the claimant’s rate of family tax benefit worked out on the basis of an estimate of the claimant’s maintenance income in a particular income year; and   (c)   the Secretary, at any time before or during that income year, makes a revised estimate of that amount that is attributable to the occurrence of an event other than an event to which paragraph   31(1B)(c) or (d) applies; and   (d)   if the claimant’s rate of family tax benefit were calculated using the revised estimate—a new rate of family tax benefit would be required; the Secretary must vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of that revised estimate.   (2)   A variation of a determination under subsection   (1) has effect from a day determined by the Secretary, which must not be earlier than either of the following:   (a)   the day after the end of the last instalment period before the variation takes place;   (b)   the first day of the income year to which the revised estimate relates.   (3)   If:   (a)   when the variation under this section takes place, a variation of the determination is in force under section   27, 27A, 28, 28A, 28B, 30, 30A or 30B or subsection   29(2); and   (b)   the variation under that section or subsection has effect for any period when the variation under this section would have the effect that the claimant is entitled to be paid family tax benefit; the variation under that section or subsection prevails over the variation under this section. 31C   Variation of instalment entitlement determination to reflect indexation of estimate of adjusted taxable income   (1)   If:   (a)   a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and   (b)   the Secretary gives the claimant a notice under subsection   20A(2); and   (c)   the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and   (d)   if the claimant’s rate of family tax benefit were calculated using the indexed estimate stated in the notice—a new rate of family tax benefit would be required; the Secretary may vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of the indexed estimate stated in the notice. Note:   Section   20C affects the meaning of this provision for members of couples.   (2)   The variation has effect:   (a)   from the start day specified in the notice for the indexed estimate; or   (b)   if the variation is made after that start day—from the later of the start day and the first day of the instalment period in which the variation is made. 31D   Variation of instalment entitlement determination to reflect indexation of adjusted taxable income   (1)   If:   (a)   a determination is in force under which a claimant is entitled to be paid family tax benefit by instalment; and   (b)   the Secretary gives the claimant a notice under subsection   20B(2); and   (c)   the claimant does not, before the start day specified in the notice, give the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and   (d)   if the claimant’s rate of family tax benefit were calculated using the indexed actual income stated in the notice—a new rate of family tax benefit would be required; the Secretary may vary the determination so that the claimant’s rate of family tax benefit is determined on the basis of the indexed actual income stated in the notice. Note:   Section   20C affects the meaning of this provision for members of couples.   (2)   The variation has effect:   (a)   from the start day specified in the notice for the indexed actual income; or   (b)   if the variation is made after that start day—from the later of the start day and the first day of the instalment period in which the variation is made. 31E   Continuous adjustment of daily rate of family tax benefit   (1)   This section applies if:   (a)   a determination is in force in an income year under which a claimant is entitled to be paid family tax benefit by instalment; and   (b)   one of the following applies:   (i)   a variation of the determination under subsection   31A(1) has effect on a day in the income year that is after 1   July;   (ii)   a variation of the determination under subsection   31B(1) has effect on a day in the income year that is after 1   July;   (iii)   a variation of the determination under subsection   31C(1) has effect on a day in the income year that is after 1   July;   (iv)   a variation of the determination under subsection   31D(1) has effect on a day in the income year that is after 1   July;   (v)   on a day in the income year, the claimant provides the Secretary with a revised estimate of the claimant’s adjusted taxable income for the income year that does not result in a variation of the determination under subsection   31A(1);   (vi)   on a day in the income year that is after 1   July, the Secretary makes a revised estimate of the claimant’s maintenance income that does not result in a variation of the determination under subsection   31B(1);   (vii)   the determination ceases to be in force in the income year and another determination comes into force in that income year under which the claimant is entitled to be paid family tax benefit by instalment or family tax benefit for a past period that falls wholly within that income year.   (2)   The Secretary must apply the following method statement to work out if there is a daily overpayment rate: Method statement Step 1.   Work out the total amount of family tax benefit the claimant is or was entitled to be paid during the period beginning at the start of the income year and ending at the end of the day before the applicable day. Step 2.   Work out the total amount of family tax benefit the claimant would have been entitled to be paid during that period if the claimant’s rate of family tax benefit were calculated using:   (a)   if subparagraph   (1)(b)(i) applies—the revised estimate concerned; or   (b)   if subparagraph   (1)(b)(ii) applies—the revised estimate concerned; or   (c)   if subparagraph   (1)(b)(iii) applies—the indexed estimate concerned; or   (d)   if subparagraph   (1)(b)(iv) applies—the indexed actual income concerned; or   (e)   if subparagraph   (1)(b)(v) applies—the revised estimate concerned; or   (f)   if subparagraph   (1)(b)(vi) applies—the revised estimate concerned; or   (g)   if subparagraph   (1)(b)(vii) applies—the estimate of the claimant’s adjusted taxable income for the income year, and the estimate of the claimant’s maintenance income in that income year, that were used in determining the claimant’s rate of family tax benefit under the other determination referred to in that subparagraph. Step 3.   Take the amount worked out at step 2 away from the amount worked out at step 1. Step 4.   If the amount worked out at step 3 is greater than zero, work out the number of days during the period beginning on the applicable day and ending at the end of the last day in the income year. Step 5.   Work out the daily overpayment rate by dividing the amount worked out at step 3 by the number of days worked out at step 4, and rounding the result of the division to the nearest cent (rounding 0.5 cents upwards).   (3)   If there is a daily overpayment rate, the Secretary must vary the applicable determination so that the claimant’s daily rate of family tax benefit for the period beginning on the applicable day and ending at the end of the last day in the income year is reduced (but not below nil) by that daily overpayment rate.   (3A)   For the purposes of subsection   (3), the applicable determination is:   (a)   if subparagraph   (1)(b)(i), (ii), (iii), (iv), (v) or (vi) applies—the determination referred to in paragraph   (1)(a); or   (b)   if subparagraph   (1)(b)(vii) applies—the other determination referred to in that subparagraph.   (4)   This section may have more than one application in relation to the claimant during the income year.   (5)   In this section: applicable day means:   (a)   if subparagraph   (1)(b)(i), (ii), (iii) or (iv) applies—the day on which the variation concerned has effect; and   (b)   if subparagraph   (1)(b)(v) or (vi) applies—the first day of the instalment period in which the Secretary applies the method statement because of that subparagraph applying; and   (c)   if subparagraph   (1)(b)(vii) applies—the first day in the income year for which the claimant’s entitlement to be paid family tax benefit arose under the other determination referred to in that subparagraph. 32   Notice of variation of determination   (1)   The Secretary must give notice of any variation of a determination under this Subdivision to the claimant, stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part   5.   (2)   The variation is not ineffective by reason only that the requirements of subsection   (1) are not complied with. Subdivision CA — Non ‑ payment of family tax benefit for non ‑ lodgment of tax returns 32AA   Non ‑ payment of family tax benefit for non ‑ lodgment of tax returns   (1)   If the Secretary varies a determination under subsection   28(2) in relation to a claimant, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to:   (a)   the claimant during a prohibited period for the claimant (see section   32AB); and   (b)   the claimant’s partner (if any) (the relevant partner ) mentioned in subparagraph   28(1)(b)(iii) during a prohibited period for that partner (see section   32AC).   (2)   This section is subject to section   32AE. 32AB   Prohibited periods for claimant First kind of prohibited period   (1)   There is a prohibited period for the claimant if:   (a)   the claimant was required to lodge an income tax return for the cancellation income year concerned but the claimant has not done so by the end of the grace period; or   (b)   the claimant and the relevant partner are members of the same couple at the end of the grace period, and that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period. Note:   For relevant partner see section   32AA. For grace period see subsection   (8).   (1A)   However, there is not a prohibited period for the claimant under subsection   (1) because of a variation mentioned in section   32AA if:   (a)   no debt arose under section   71 as a result of that variation; or   (b)   a debt arose under section   71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.   (2)   The prohibited period referred to in subsection   (1):   (a)   begins on the day after the end of the grace period; and   (b)   ends when subsection   (3), (4), (4A) or (7) applies (whichever occurs first).   (3)   This subsection applies if:   (a)   if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return; and   (b)   if the relevant partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return.   (4)   This subsection applies if:   (a)   the claimant and the relevant partner cease to be members of the same couple at any time after the end of the grace period; and   (b)   if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.   (4A)   This subsection applies if:   (a)   a debt arose under section   71 as a result of the variation mentioned in section   32AA; and   (b)   an amount of that debt was outstanding at the end of the grace period; and   (c)   at a time after the end of the grace period, no amount of that debt is outstanding. Second kind of prohibited period   (5)   There is a prohibited period for the claimant if:   (a)   the claimant and the relevant partner cease to be members of the same couple on or after the day the variation mentioned in section   32AA is made; and   (b)   the claimant and that partner become members of the same couple again on a day (the applicable day ) that is after the end of the period applicable under paragraph   (a) of the definition of grace period in subsection   (8); and   (c)   that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.   (5A)   However, there is not a prohibited period for the claimant under subsection   (5) because of a variation mentioned in section   32AA if:   (a)   no debt arose under section   71 as a result of that variation; or   (b)   a debt arose under section   71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph   (6)(a).   (6)   The prohibited period referred to in subsection   (5):   (a)   begins on the day determined by the Secretary (which must not be earlier than the applicable day); and   (b)   ends when:   (i)   the relevant partner lodges an income tax return for the cancellation income year concerned; or   (ii)   the claimant and the relevant partner cease to be members of the same couple again; or   (iii)   subsection   (6A) or (7) applies;     whichever occurs first.   (6A)   This subsection applies if:   (a)   a debt arose under section   71 as a result of the variation mentioned in section   32AA; and   (b)   an amount of that debt was outstanding immediately before the day determined under paragraph   (6)(a); and   (c)   at a time on or after that day, no amount of that debt is outstanding. Prohibited period may end in special circumstances   (7)   This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so. Grace period   (8)   In this section: grace period means:   (a)   the period of 75 days, or such longer period as the Secretary determines under subsection   (9), beginning on the day the variation mentioned in section   32AA is made; or   (b)   if subsection   (7) has applied in relation to a previous prohibited period—the period of 14 days, or such longer period as the Secretary determines under subsection   (9), beginning on the day the determination mentioned in subsection   (7) is made. Note:   The effect of paragraph   (b) of the definition is that there may be another prohibited period for the claimant under subsection   (1).   (9)   The Secretary may, by writing, determine a period for the purposes of paragraph   (a) or (b) of the definition of grace period in subsection   (8) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so. Determinations are not legislative instruments   (10)   A determination made under paragraph   (6)(a) or subsection   (7) or (9) is not a legislative instrument. 32AC   Prohibited periods for relevant partner First kind of prohibited period   (1)   There is a prohibited period for the relevant partner if:   (a)   the claimant and that partner are members of the same couple at the end of the grace period; and   (b)   either or both of the following apply:   (i)   the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period;   (ii)   that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the end of the grace period. Note:   For relevant partner see section   32AA. For grace period see subsection   (10).   (1A)   However, there is not a prohibited period for the relevant partner under subsection   (1) because of a variation mentioned in section   32AA if:   (a)   no debt arose under section   71 as a result of that variation; or   (b)   a debt arose under section   71 as a result of that variation, but no amount of that debt is outstanding at the end of the grace period.   (2)   The prohibited period referred to in subsection   (1):   (a)   begins on the day after the end of the grace period; and   (b)   ends when subsection   (3), (4), (4A) or (9) applies (whichever occurs first).   (3)   This subsection applies if:   (a)   if that partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return; and   (b)   if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.   (4)   This subsection applies if the claimant and that partner cease to be members of the same couple at any time after the end of the grace period.   (4A)   This subsection applies if:   (a)   a debt arose under section   71 as a result of the variation mentioned in section   32AA; and   (b)   an amount of that debt was outstanding at the end of the grace period; and   (c)   at a time after the end of the grace period, no amount of that debt is outstanding. Second kind of prohibited period   (5)   There is a prohibited period for the relevant partner if:   (a)   the claimant and that partner cease to be members of the same couple on or after the day the variation mentioned in section   32AA is made; and   (b)   the claimant and that partner become members of the same couple again on a day (the applicable day ) that is after the end of the period applicable under paragraph   (a) of the definition of grace period in subsection   (10); and   (c)   either or both of the following apply:   (i)   the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day;   (ii)   that partner was required to lodge an income tax return for the cancellation income year concerned but has not done so by the applicable day.   (5A)   However, there is not a prohibited period for the relevant partner under subsection   (5) because of a variation mentioned in section   32AA if:   (a)   no debt arose under section   71 as a result of that variation; or   (b)   a debt arose under section   71 as a result of that variation, but no amount of that debt is outstanding immediately before the day that would, apart from this subsection, be determined under paragraph   (6)(a).   (6)   The prohibited period referred to in subsection   (5):   (a)   begins on the day determined by the Secretary (which must not be earlier than the applicable day); and   (b)   ends when subsection   (7), (8), (8A) or (9) applies (whichever occurs first).   (7)   This subsection applies if:   (a)   if that partner was required to lodge an income tax return for the cancellation income year concerned—that partner lodges or has lodged the return; and   (b)   if the claimant was required to lodge an income tax return for the cancellation income year concerned—the claimant lodges or has lodged the return.   (8)   This subsection applies if the claimant and that partner cease to be members of the same couple again.   (8A)   This subsection applies if:   (a)   a debt arose under section   71 as a result of the variation mentioned in section   32AA; and   (b)   an amount of that debt was outstanding immediately before the day determined under paragraph   (6)(a); and   (c)   at a time on or after that day, no amount of that debt is outstanding. Prohibited period may end in special circumstances   (9)   This subsection applies if the Secretary, by writing, determines that the prohibited period concerned ends. The Secretary may make the determination only if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so. Grace period   (10)   In this section: grace period means:   (a)   the period of 75 days, or such longer period as the Secretary determines under subsection   (11), beginning on the day the variation mentioned in section   32AA is made; or   (b)   if subsection   (9) has applied in relation to a previous prohibited period—the period of 14 days, or such longer period as the Secretary determines under subsection   (11), beginning on the day the determination mentioned in subsection   (9) is made. Note:   The effect of paragraph   (b) of the definition is that there may be another prohibited period for the relevant partner under subsection   (1).   (11)   The Secretary may, by writing, determine a period for the purposes of paragraph   (a) or (b) of the definition of grace period in subsection   (10) if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so. Determinations are not legislative instruments   (12)   A determination made under paragraph   (6)(a) or subsection   (9) or (11) is not a legislative instrument. 32AD   Prohibited periods for new partner     If:   (a)   on or after the day the variation mentioned in section   32AA is made, the claimant becomes a member of a couple and the claimant’s partner (the new partner ) is not the relevant partner; and   (b)   the claimant was required to lodge an income tax return for the cancellation income year concerned but has not done so when the claimant becomes a member of that couple; then, during a prohibited period for the claimant and while the claimant and the new partner are members of the same couple, the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to the new partner. Note:   For relevant partner see section   32AA. 32AE   Non ‑ entitlement to payment of family tax benefit after 3 or more variations under subsection   28(2)   (1)   This section applies if 3 or more variations under subsection   28(2) have been made in relation to a claimant. Claimant   (2)   The claimant is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections   (3) and (4) of this section apply in relation to one or more of the cancellation income years concerned. Note 1:   For cancellation income year see subsection   28(1). Note 2:   Subsection   (8) creates an exception to subsection   (2).   (3)   This subsection applies in relation to a cancellation income year if either or both of the following apply:   (a)   if the claimant was required to lodge an income tax return for that year—the claimant has not lodged that return;   (b)   if the claimant is a member of a couple and the claimant’s partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year—that partner has not lodged that return. Note:   For relevant partner see section   32AA.   (4)   This subsection applies in relation to a cancellation income year if a debt arose under section   71 as a result of the variation concerned and an amount of that debt is outstanding. Partner   (5)   If the claimant is a member of a couple, the claimant’s partner is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period if, throughout that period, both subsections   (6) and (7) of this section apply in relation to one or more of the cancellation income years concerned. Note 1:   For cancellation income year see subsection   28(1). Note 2:   Subsection   (9) creates an exception to subsection   (5).   (6)   This subsection applies in relation to a cancellation income year if either or both of the following apply:   (a)   if the claimant was required to lodge an income tax return for that year—the claimant has not lodged that return;   (b)   if the claimant’s partner is a relevant partner in relation to that year and that partner was required to lodge an income tax return for that year—that partner has not lodged that return. Note:   For relevant partner see section   32AA.   (7)   This subsection applies in relation to a cancellation income year if a debt arose under section   71 as a result of the variation concerned and an amount of that debt is outstanding. Exceptions   (8)   The Secretary may, by writing, determine that subsection   (2) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.   (9)   The Secretary may, by writing, determine that subsection   (5) does not apply in relation to a specified person and to a specified period if the Secretary is satisfied that there are special circumstances that justify the Secretary doing so.   (10)   A period specified in a determination under subsection   (8) or (9) may be a period beginning before, on or after the day the determination is made.   (11)   A determination made under subsection   (8) or (9) is not a legislative instrument. 32AEA   Effect of this Subdivision on newborn upfront payment of family tax benefit     If this Subdivision has the effect that:   (a)   the Secretary must not make a payment of family tax benefit (worked out on an estimated income basis) to an individual during a period; or   (b)   an individual is not entitled to be paid family tax benefit (worked out on an estimated income basis) for a period; then the individual is not entitled to be paid an amount of family tax benefit under section   58AA of the Family Assistance Act during that period. Subdivision CB — Non ‑ entitlement to FTB on estimated income basis 32AF   Non ‑ entitlement to FTB on estimated income basis—review of income during 2 consecutive income years Scope of Subdivision   (1)   This Subdivision applies in relation to an individual if:   (a)   there are 2 consecutive income years (each of which is a consecutive year ) in which there are one or more days for which the individual was entitled to be paid family tax benefit worked out on an estimated income basis; and   (b)   in respect of each consecutive year, the Secretary, under section   105, reviews the rate of family benefit the individual was entitled to be paid for those days on the basis of the individual’s adjusted taxable income as finally determined in respect of the consecutive year by the Secretary; and   (c)   as a result of the review and in respect of each consecutive year, the Secretary determines either or both of the following:   (i)   the individual’s Part A rate of family tax benefit is nil for those days because of the individual’s adjusted taxable income, and there are no other days in either consecutive year for which the individual was entitled to be paid the Part A rate;   (ii)   the individual’s Part B rate of family tax benefit is nil for those days because of subclause   28B(1) of Schedule   1 to the Family Assistance Act. Note:   Family tax benefit may be worked out on an estimated income basis under subsection   20(1), (2A) or (3) (see definition of estimated income basis in subsection   3(1)). Basic non ‑ entitlement rule   (2)   Subject to this Subdivision:   (a)   if subparagraph   (1)(c)(i) applies—the individual is not entitled, on and after the exclusion day, to be paid the Part A rate of family tax benefit worked out on an estimated income basis; and   (b)   if subparagraph   (1)(c)(ii) applies—the individual is not entitled, on and after the exclusion day, to be paid the Part B rate of family tax benefit worked out on an estimated income basis.   (3)   For the purposes of this Subdivision, the exclusion day , in relation to an individual, is:   (a)   either:   (i)   if the later of the consecutive years is 2010 ‑ 11—1   July 2012; or   (ii)   in any other case—1   July of the first income year after the later of the consecutive years; or   (b)   if the Secretary determines a later day in relation to the individual—the later day.   (4)   A determination under paragraph   (3)(b) is not a legislative instrument. Position of individual’s partner   (5)   While paragraph   (2)(a) applies in relation to the individual, the individual’s partner (if any) is not entitled to be paid the Part A rate of family tax benefit worked out on an estimated income basis.   (6)   While paragraph   (2)(b) applies in relation to the individual, the individual’s partner (if any) is not entitled to be paid the Part B rate of family tax benefit worked out on an estimated income basis. Multiple applications of section   (7)   Sections   32AG to 32AM do not prevent this section applying again in relation to the individual in respect of 2 consecutive income years, either or both of which are different from the 2 consecutive income years the subject of the previous application of this section. 32AG   Exception—greater than nil rate of FTB for later income year Scope   (1)   This section applies if, in respect of an income year (the payment year ) after the later of the consecutive years, the Secretary, taking into account the individual’s adjusted taxable income as finally determined in respect of the payment year by the Secretary, determines either or both of the following on a day (the payment day ):   (a)   the individual’s Part A rate of family tax benefit is greater than nil on one or more days in the payment year;   (b)   the individual’s Part B rate of family tax benefit is greater than nil on one or more days in the payment year. Payment day is in same income year as exclusion day   (2)   If the payment day is in the income year in which the exclusion day occurs, then:   (a)   if this section applies in relation to the Part A rate of family tax benefit—paragraph   32AF(2)(a) is taken not to have applied in relation to the individual; and   (b)   if this section applies in relation to the Part B rate of family tax benefit—paragraph   32AF(2)(b) is taken not to have applied in relation to the individual. Example:   Assume that under section   32AF the consecutive years are 2009 ‑ 10 and 2010 ‑ 11. Assume that the individual is not entitled, on and after 1   July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1   July 2012.   Assume that on 1   November 2012 the Secretary determines, under subsection   (1), that the individual’s Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011 ‑ 12. The payment day is 1   November 2012.   Under subsection   (2), subsection   32AF(2) is taken not to have prevented the individual from being entitled, on and after 1   July 2012, to be paid family tax benefit worked out on an estimated income basis. Payment day is in income year later than that of exclusion day   (3)   If the payment day is in an income year that is later than the income year in which the exclusion day occurs, then:   (a)   if this section applies in relation to the Part A rate of family tax benefit—paragraph   32AF(2)(a) ceases to apply in relation to the individual on 1   July of the later income year; and   (b)   if this section applies in relation to the Part B rate of family tax benefit—paragraph   32AF(2)(b) ceases to apply in relation to the individual on 1   July of the later income year. Example:   Assume that under section   32AF the consecutive years are 2009 ‑ 10 and 2010 ‑ 11. Assume that the individual is not entitled, on and after 1   July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1   July 2012.   Assume that on 1   November 2013 the Secretary determines, under subsection   (1), that the individual’s Part A rate and Part B rate of family tax benefit are greater than nil on one or more days in 2011 ‑ 12. The payment day is 1   November 2013.   Under subsection   (3), subsection   32AF(2) ceases to prevent the individual from being entitled, on and after 1   July 2013, to be paid family tax benefit worked out on an estimated income basis. Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3). 32AH   Exception—resumption of eligibility for FTB Scope   (1)   This section applies if:   (a)   the individual is not eligible for family tax benefit for the whole of an income year (the applicable year ) that is after the later of the consecutive years (other than because of the individual’s income or the individual’s partner’s income); and   (b)   after the applicable year, the individual makes a claim for family tax benefit in relation to the income year (the current year ) in which the claim is made; and   (c)   the Secretary has finally determined the individual’s adjusted taxable income in respect of the applicable year; and   (d)   the Secretary is satisfied that, if the Secretary were to take into account that adjusted taxable income, either or both of the following would apply in respect of one or more days in the current year:   (i)   the individual’s Part A rate of family tax benefit would be greater than nil;   (ii)   the individual’s Part B rate of family tax benefit would be greater than nil, or would be nil (other than because of subclause   28B(1) of Schedule   1 to the Family Assistance Act). Exclusion day is in current year   (2)   If the exclusion day is in the current year, then:   (a)   if this section applies in relation to the Part A rate of family tax benefit—paragraph   32AF(2)(a) is taken not to have applied in relation to the individual; and   (b)   if this section applies in relation to the Part B rate of family tax benefit—paragraph   32AF(2)(b) is taken not to have applied in relation to the individual. Example:   Assume that under section   32AF the consecutive years are 2009 ‑ 10 and 2010 ‑ 11. Assume that the individual is not entitled, on and after 1   July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1   July 2012.   Assume that the individual is not eligible for family tax benefit for the whole of 2011 ‑ 12 (the applicable year). Assume that in 2012 ‑ 13 (the current year) the individual makes a claim for family tax benefit for 2012 ‑ 13.   Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual’s final adjusted taxable income for 2011 ‑ 12, the individual’s Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2012 ‑ 13.   Under subsection   (2), subsection   32AF(2) is taken not to have prevented the individual from being entitled, on and after 1   July 2012, to be paid family tax benefit worked out on an estimated income basis. Current year is later than that of exclusion day   (3)   If the current year is later than the income year in which the exclusion day occurs, then:   (a)   if this section applies in relation to the Part A rate of family tax benefit—paragraph   32AF(2)(a) ceases to apply in relation to the individual on 1   July of the current year; and   (b)   if this section applies in relation to the Part B rate of family tax benefit—paragraph   32AF(2)(b) ceases to apply in relation to the individual on 1   July of the current year. Example:   Assume that under section   32AF the consecutive years are 2010 ‑ 11 and 2011 ‑ 12. Assume that the individual is not entitled, on and after 1   July 2012, to be paid the Part A rate and Part B rate of family tax benefit worked out on an estimated income basis. The exclusion day is 1   July 2012.   Assume that the individual is not eligible for family tax benefit for the whole of 2012 ‑ 13 (the applicable year). Assume that in 2013 ‑ 14 (the current year) the individual makes a claim for family tax benefit for 2013 ‑ 14.   Assume that the Secretary is satisfied that, if the Secretary were to take into account the individual’s final adjusted taxable income for 2012 ‑ 13, the individual’s Part A rate and Part B rate of family tax benefit would be greater than nil on one or more days in 2013 ‑ 14.   Under subsection   (3), subsection   32AF(2) ceases to prevent the individual from being entitled, on and after 1   July 2013, to be paid family tax benefit worked out on an estimated income basis. Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3). 32AI   Exception—income support payments Scope   (1)   This section applies if, on a day (the income support day ) after the later of the consecutive years, the individual, or the individual’s partner (if any), is receiving support ( income support ), in the form of a social security pension, a social security benefit, a service pension, income support supplement or a veteran payment. Trigger day is on or before exclusion day   (2)   If the trigger day is on or before the exclusion day, subsection   32AF(2) is taken not to apply to the individual. Trigger day is after exclusion day   (3)   If the trigger day is after the exclusion day, subsection   32AF(2) ceases to apply to the individual on and from the trigger day. Trigger day for income support payments   (4)   In this section: trigger day means the later of:   (a)   the earliest income support day; and   (b)   1   July of the income year the Secretary becomes aware that the individual, or the individual’s partner, is receiving the income support. Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3). 32AJ   Exception—new FTB child Scope   (1)   This section applies if, on a day (the FTB child day ) after the later of the consecutive years:   (a)   the individual has an FTB child; and   (b)   the child was not an FTB child of the individual at any time during the consecutive years. Trigger day is on or before exclusion day   (2)   If the trigger day is on or before the exclusion day, subsection   32AF(2) is taken not to apply to the individual. Trigger day is after exclusion day   (3)   If the trigger day is after the exclusion day, subsection   32AF(2) ceases to apply to the individual on and from the trigger day. Trigger day for new FTB child   (4)   In this section: trigger day means the later of:   (a)   the earliest FTB child day; and   (b)   1   July of the income year the Secretary becomes aware of the existence of the FTB child. Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3). 32AK   Exception—couple separates Scope   (1)   This section applies if:   (a)   at the end of the later of the consecutive years, the individual is a member of a couple; and   (b)   on any later day (a separation day ) the individual ceases to be a member of that couple. Note:   Paragraph   (b) may apply more than once, for example if the couple separates, then reconciles, then again separates. Trigger day is on or before exclusion day   (2)   If the trigger day is on or before the exclusion day, subsection   32AF(2) is taken not to apply to the individual. Trigger day is after exclusion day   (3)   If the trigger day is after the exclusion day, subsection   32AF(2) ceases to apply to the individual on and from the trigger day. Reconciliation of separated couple   (4)   However, if on any day (the reconciliation day ) after a separation day, the individual again becomes a member of that couple, then subsection   32AF(2) applies in relation to the individual as if the reconciliation day were the exclusion day. Note:   This subsection may apply more than once, for example if the couple separates, then reconciles, then again separates and reconciles. Trigger day for separation   (5)   In this section: trigger day , in relation to a particular separation day, means the later of:   (a)   the separation day; and   (b)   1   July of the income year the Secretary becomes aware that the individual has (on that separation day) ceased to be a member of that couple. Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3). 32AL   Exception—special circumstances Scope   (1)   This section applies if the Secretary is satisfied that:   (a)   on a day (the special circumstances day ) after the later of the consecutive years, special circumstances exist in relation to the individual, the individual’s partner (if any) or both; and   (b)   those circumstances did not exist at the end of the later of the consecutive years; and   (c)   those circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis. Trigger day is on or before exclusion day   (2)   If the trigger day is on or before the exclusion day, the Secretary must determine that subsection   32AF(2) is taken not to apply to the individual. Trigger day is after exclusion day   (3)   If the trigger day is after the exclusion day, the Secretary must determine that subsection   32AF(2) ceases to apply to the individual on and from the trigger day. Secretary’s determinations—general   (4)   A determination under subsection   (2) or (3):   (a)   has effect in accordance with its terms; and   (b)   is not a legislative instrument. Trigger day for special circumstances   (5)   In this section: trigger day means the later of:   (a)   the special circumstances day; and   (b)   1   July of the income year the Secretary becomes aware of the existence of the special circumstances. Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3). 32AM   Exception—determined circumstances Scope   (1)   This section applies if the Secretary is satisfied that:   (a)   on a day (the determined circumstances day ) after the later of the consecutive years, circumstances determined in an instrument under subsection   (2) exist in relation to the individual, the individual’s partner (if any) or both; and   (b)   the determined circumstances make it inappropriate to prevent the individual from being entitled to be paid the Part A rate and the Part B rate of family tax benefit worked out on an estimated income basis.   (2)   The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph   (1)(a). Trigger day is on or before exclusion day   (3)   If the trigger day is on or before the exclusion day, the Secretary must determine that subsection   32AF(2) is taken not to apply to the individual. Trigger day is after exclusion day   (4)   If the trigger day is after the exclusion day, the Secretary must determine that subsection   32AF(2) ceases to apply to the individual on and from the trigger day. Secretary’s determinations—general   (5)   A determination under subsection   (3) or (4):   (a)   has effect in accordance with its terms; and   (b)   is not a legislative instrument. Trigger day for determined circumstances   (6)   In this section: trigger day means the later of:   (a)   the determined circumstances day; and   (b)   1   July of the income year the Secretary becomes aware of the existence of the determined circumstances. Note:   For the meaning of consecutive year , see subsection   32AF(1). For the meaning of exclusion day , see subsection   32AF(3). Subdivision D — FTB reconciliation conditions 32A   FTB Part A supplement and FTB Part B supplement to be disregarded unless and until individual has satisfied the FTB reconciliation conditions   (1)   This section applies to a decision of the Secretary to make or vary a section   16 or 17 determination if, as a result of the decision, an individual (the first individual ) is entitled to be paid family tax benefit at a particular rate in respect of a period (the same ‑ rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ).   (2)   In making or varying the determination, the Secretary must disregard the following provisions:   (a)   paragraph   (ca) of step 1 of the method statement in clause   3 of Schedule   1 to the Family Assistance Act;   (b)   paragraph   (d) of step 1 of the method statement in clause   25 of Schedule   1 to the Family Assistance Act;   (ba)   paragraph   29(1)(b) of Schedule   1 to the Family Assistance Act;   (bb)   paragraph   (b) of step 1 of the method statement in subclause   29(2) of Schedule   1 to the Family Assistance Act;   (bba)   paragraph   29A(2)(b) of Schedule   1 to the Family Assistance Act;   (bc)   subclause   31A(1) of Schedule   1 to the Family Assistance Act;   (c)   subclause   38A(1) of Schedule   1 to the Family Assistance Act; unless and until:   (d)   if the same ‑ rate benefit period to which the decision relates is the only same ‑ rate benefit period for the first individual for the relevant income year—the first individual has satisfied the FTB reconciliation conditions for the same ‑ rate benefit period; or   (e)   if the same ‑ rate benefit period to which the decision relates is one of 2 or more same ‑ rate benefit periods for the first individual for the relevant income year—the first individual has satisfied the FTB reconciliation conditions for each of those same ‑ rate benefit periods. Note 1:   If those provisions are disregarded, they will be taken into account when the determination or variation is reviewed under section   105—see section   105A. Note 2:   To work out when the first individual has satisfied the FTB reconciliation conditions, see section   32B.   (3)   Subsection   (2) does not apply for the purposes of working out the amount of a clean energy advance. 32B   When FTB reconciliation conditions are satisfied     For the purposes of this Act, the first individual satisfies the FTB reconciliation conditions for a same ‑ rate benefit period:   (a)   if only one of sections   32C to 32Q applies to the first individual for the same ‑ rate benefit period—at the relevant reconciliation time; or   (b)   if 2 or more of sections   32C to 32Q apply to the first individual for the same ‑ rate benefit period—at whichever of the relevant reconciliation times is the latest. 32C   Relevant reconciliation time—first individual must lodge tax return   (1)   This section applies to the first individual for a same ‑ rate benefit period if:   (a)   the first individual is or was required to lodge an income tax return for the relevant income year; and   (b)   clause   38L of Schedule   1 to the Family Assistance Act did not apply to the first individual at any time during the same ‑ rate benefit period.   (2)   Disregard paragraph   (1)(b) if the first individual was a member of a couple at any time during the same ‑ rate benefit period.   (3)   The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the first individual’s taxable income for the relevant income year, so long as the first individual’s income tax return for the relevant income year was lodged before the end of:   (a)   the first income year after the relevant income year; or   (b)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from lodging the return before the end of that first income year.   (4)   The further period under paragraph   (3)(b) must end no later than the end of the second income year after the relevant income year. 32D   Relevant reconciliation time—no separation of couple and partner must lodge tax return   (1)   This section applies to the first individual for a same ‑ rate benefit period if:   (a)   the first individual was a member of a couple throughout that period; and   (b)   the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and   (c)   the first individual continues to be a member of the couple until the end of:   (i)   the first income year after the relevant income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the partner from lodging the return before the end of that first income year.   (2)   The relevant reconciliation time is the time when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year, so long as the partner’s income tax return for the relevant income year was lodged before the end of:   (a)   the first income year after the relevant income year; or   (b)   such further period (if any) as the Secretary allows under subparagraph   (1)(c)(ii).   (3)   The further period under subparagraph   (1)(c)(ii) must end no later than the end of the second income year after the relevant income year. 32E   Relevant reconciliation time—couple separates during next income year and partner must lodge tax return   (1)   This section applies to the first individual for a same ‑ rate benefit period if:   (a)   the first individual was a member of a couple throughout that period; and   (b)   the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and   (c)   the first individual ceased to be a member of the couple during the first income year after the relevant income year.   (2)   The relevant reconciliation time is:   (a)   if the partner lodged the return before the end of the first income year after the relevant income year—when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year; or   (b)   otherwise—the end of the first income year after the relevant income year. 32F   Relevant reconciliation time—couple separates after end of next income year and partner must lodge tax return   (1)   This section applies to the first individual for a same ‑ rate benefit period if:   (a)   the first individual was a member of a couple throughout that period; and   (b)   the other member of the couple (the partner ) is or was required to lodge an income tax return for the relevant income year; and   (c)   the partner did not lodge the return before the end of the first income year after the relevant income year; and   (d)   the Secretary allowed a further period for the partner to lodge the return because the Secretary was satisfied that there were special circumstances that prevented the partner from lodging the return before the end of that first income year; and   (e)   the first individual ceased to be a member of the couple during the period beginning at the start of the second income year after the relevant income year and ending at the end of that further period allowed by the Secretary.   (2)   The relevant reconciliation time is:   (a)   if the partner lodged the return while the first individual and the partner were members of the same couple—when an assessment is made under the Income Tax Assessment Act 1936 of the partner’s taxable income for the relevant income year; or   (b)   otherwise—when the first individual ceased to be a member of the couple.   (3)   The further period under paragraph   (1)(d) must end no later than the end of the second income year after the relevant income year. 32J   Relevant reconciliation time—individual not required to lodge an income tax return   (1)   This section applies to the first individual for a same ‑ rate benefit period if:   (a)   the first individual; or   (b)   any other individual whose adjusted taxable income is relevant in working out the first individual’s entitlement to, or rate of, family tax benefit for the same ‑ rate benefit period; is not required to lodge an income tax return for the relevant income year.   (2)   The relevant reconciliation time is whichever is the earlier of the following times:   (a)   the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual’s adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:   (i)   the first income year after the relevant income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;   (b)   the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual’s adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.   (3)   The further period under subparagraph   (2)(a)(ii) must end no later than the end of the second income year after the relevant income year. 32M   Relevant reconciliation time—target foreign income, tax free pension/benefit or child maintenance expenditure   (1)   This section applies to the first individual for a same ‑ rate benefit period if any of the following were taken into account in working out the first individual’s adjusted taxable income for the relevant income year:   (a)   the first individual’s target foreign income for the relevant income year (as defined by clause   5 of Schedule   3 to the Family Assistance Act);   (b)   the first individual’s tax free pension or benefit for the relevant income year (as defined by clause   7 of Schedule   3 to the Family Assistance Act);   (c)   the first individual’s child maintenance expenditure for the relevant income year (as defined by clause   8 of Schedule   3 to the Family Assistance Act);   (d)   another individual’s target foreign income for the relevant income year (as defined by clause   5 of Schedule   3 to the Family Assistance Act);   (e)   another individual’s tax free pension or benefit for the relevant income year (as defined by clause   7 of Schedule   3 to the Family Assistance Act);   (f)   another individual’s child maintenance expenditure for the relevant income year (as defined by clause   8 of Schedule   3 to the Family Assistance Act).   (2)   The relevant reconciliation time is whichever is the earlier of the following times:   (a)   the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual’s adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:   (i)   the first income year after the relevant income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;   (b)   the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual’s adjusted taxable income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.   (3)   The further period under subparagraph   (2)(a)(ii) must end no later than the end of the second income year after the relevant income year. 32N   Relevant reconciliation time—individual has maintenance income   (1)   This section applies to the first individual for a same ‑ rate benefit period if:   (a)   the first individual has an annualised amount of maintenance income (as defined by Division   5 of Part   2 of Schedule   1 to the Family Assistance Act) for the relevant income year; and   (b)   clause   19B of Schedule   1 to the Family Assistance Act did not apply to the first individual at any time during the same ‑ rate benefit period.   (2)   The relevant reconciliation time is whichever is the earlier of the following times:   (a)   the time after the end of the relevant income year when the first individual notifies the Secretary of information that is sufficient to work out the first individual’s annualised amount of maintenance income for the relevant income year, so long as that notification occurs before the end of:   (i)   the first income year after the relevant income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;   (b)   the time after the end of the relevant income year when the Secretary becomes satisfied that the first individual’s annualised amount of maintenance income for the relevant income year can be worked out without receiving a notification from the first individual, so long as the Secretary becomes so satisfied before the end of the first income year after the relevant income year.   (3)   The further period under subparagraph   (2)(a)(ii) must end no later than the end of the second income year after the relevant income year. 32P   Relevant reconciliation time—individual not member of a couple, no maintenance income etc.   (1)   This section applies to the first individual for a same ‑ rate benefit period if:   (a)   the first individual was not a member of a couple at any time during the same ‑ rate benefit period; and   (b)   clause   38L of Schedule   1 to the Family Assistance Act applied to the first individual throughout the same ‑ rate benefit period; and   (c)   either:   (i)   the first individual did not have an annualised amount of maintenance income (as defined by Division   5 of Part   2 of Schedule   1 to the Family Assistance Act) for the relevant income year; or   (ii)   clause   19B of Schedule   1 to the Family Assistance Act applied to the first individual throughout the same ‑ rate benefit period.   (2)   The relevant reconciliation time is the end of the relevant income year. 32Q   Relevant reconciliation time—individual covered by determination made by the Secretary     The Secretary may, by legislative instrument, determine that:   (a)   this section applies to a specified class of individuals for a same ‑ rate benefit period in specified circumstances; and   (b)   the relevant reconciliation time applicable to that class for the same ‑ rate benefit period is the time ascertained in accordance with the determination. Division   2 — Payment of family tax benefit advances Subdivision A — Request for family tax benefit advance 33   Request   (1)   An individual may request a family tax benefit advance.   (2)   If an individual makes a request for a family tax benefit advance (the first advance ) accompanied by a request under section   35B (regular family tax benefit advances), the individual may also request that entitlement to the first advance be determined on a specified future day. 34   Form of request   (1)   To be effective a request:   (a)   must be made in a form and manner, contain any information, and be accompanied by any documents required by the Secretary; and   (b)   must specify the amount of family tax benefit advance sought; and   (c)   the amount of family tax benefit advance sought must be at least the minimum amount.   (2)   If an effective request is made, the Secretary must determine the request in accordance with this Division. If a request is not effective, it is taken never to have been made. 35   Request may be withdrawn or varied   (1)   An individual may withdraw or vary a request before the request is determined.   (2)   The individual may only do so in a manner determined by the Secretary.   (3)   If a request is withdrawn, it is taken never to have been made. Subdivision B — Entitlement to family tax benefit advance 35A   Entitlement to family tax benefit advance   (1)   The Secretary must determine that an individual is entitled to be paid a family tax benefit advance if:   (a)   on the advance assessment day, the individual is entitled to be paid family tax benefit by instalment; and   (b)   the individual has made an effective request under section   34 for a family tax benefit advance; and   (c)   on the advance assessment day, the individual’s Part A rate (disregarding clauses   5 and 25A of Schedule   1 to the Family Assistance Act) is equal to or exceeds the amount that would, under clause   26 of that Schedule, be the FTB child rate if:   (i)   the individual’s Part A rate were required to be worked out using Part   3 of that Schedule; and   (ii)   clause   27 of that Schedule did not apply; and   (d)   on the advance assessment day, the individual has at least one FTB child; and   (e)   on the advance assessment day, the amount of advance that the individual would be entitled to is at least the minimum amount; and   (f)   the Secretary considers, on the basis of information available to the Secretary on the advance assessment day, that the individual will not suffer financial hardship from the individual’s Part A rate being reduced as a result of being paid the advance; and   (g)   on the advance assessment day, the individual is not excluded from being paid a family tax benefit advance under subsection   (2).   (2)   An individual is excluded from being paid a family tax benefit advance if:   (a)   an amount of family tax benefit advance paid to the individual more than 12 months before the advance assessment day has not been fully repaid; or   (b)   an amount of family tax benefit advance paid to the individual more than 12 months before the advance assessment day is being repaid as a new advance due to a determination under clause   51 of Schedule   1 to the Family Assistance Act; or   (c)   the individual owes a debt to the Commonwealth (whether arising under this Act or not) that is:   (i)   recoverable under Part   4 by means of deductions from the individual’s instalments of family tax benefit under section   84 (unless that debt has been written off because of subsection   95(4A) or (4B)); or   (ii)   being recovered by deductions from the individual’s instalments of family tax benefit under section   227; or   (d)   on the advance assessment day, the Secretary is prohibited from making a payment of family tax benefit to the individual under section   32AA or 32AD (non ‑ payment for non ‑ lodgment of tax returns).   (3)   An individual’s advance assessment day is the day the Secretary determines the individual’s entitlement to be paid a family tax benefit advance.   (4)   If the individual is not entitled to be paid a family tax benefit advance under subsection   (1), the Secretary must determine that the individual is not entitled to the family tax benefit advance. Subdivision C — Regular family tax benefit advances 35B   Regular family tax benefit advances   (1)   An individual who makes a request in accordance with section   34 for a family tax benefit advance of the minimum amount (the first advance ) may, when making the request, also request that a family tax benefit advance of the minimum amount be paid to the individual at regular intervals of 182 days.   (2)   For the request for payment of a family tax benefit advance at regular intervals to be effective, the request must be made in a form and manner, contain any information, and be accompanied by any documents, required by the Secretary.   (3)   If an individual makes an effective request under this section:   (a)   the Secretary must make a determination under section   35A, in relation to the individual’s eligibility for a family tax benefit advance of the minimum amount, at intervals that would best facilitate payment in accordance with the request; and   (b)   the advance assessment day for a determination referred to in paragraph   (a) is:   (i)   if the individual has not previously been paid a family tax benefit advance requested under this section—the day that falls immediately after the end of an interval of 182 days that began on the day the first advance was paid; or   (ii)   if the individual has previously been paid a family tax benefit advance requested under this section—the day that falls immediately after the end of the last of the intervals of 182 days, the first of which began on the day the first advance was paid.   (4)   The Secretary must, in making a determination referred to in subsection   (3), treat paragraph   35A(1)(b) (requirement to make an effective request) as having been satisfied if:   (a)   the individual has made an effective request under this section; and   (b)   the request has not been withdrawn under subsection   (6) before the determination is made; and   (c)   the individual has not failed to repay the last family tax benefit advance paid in response to the request under section   34 mentioned in subsection   (1), or the request under this section, within 182 days.   (5)   A request under subsection   (1) ceases to be effective if:   (a)   the Secretary, in making a determination referred to in subsection   (3), determines that the individual is not entitled to a family tax benefit advance; or   (b)   the individual withdraws the request under subsection   (6).   (6)   An individual may, in a manner determined by the Secretary, withdraw the request at any time. Subdivision D — Amount of family tax benefit advance 35C   Amount of family tax benefit advance   (1)   The amount of the family tax benefit advance is the smaller of the following amounts:   (a)   the amount of advance sought;   (b)   the maximum amount of advance payable to the individual on the advance assessment day worked out under section   35D less the original amount of each family tax benefit advance paid to the individual that is unrepaid on that day.   (2)   When working out the original amount of each family tax benefit advance paid to the individual that is unrepaid for the purposes of paragraph   (1)(b), disregard clause   51 of Schedule   1 to the Family Assistance Act.   (3)   The Secretary may determine that the amount of the family tax benefit advance is a lower amount than the amount that applies under subsection   (1) if the Secretary is satisfied that the individual would suffer financial hardship if the individual’s Part A rate were reduced as a result of being paid that amount. 35D   Maximum amount of family tax benefit advance payable   (1)   Subject to subsection   (2), the maximum amount of family tax benefit advance payable to the individual is set out in the following table:   Maximum amount of family tax benefit advance Item If 7.5% of the individual’s adjusted Part A rate is: The individual’s maximum amount of family tax benefit advance is: 1 greater than or equal to 23.3% of the standard rate for a child under 13 23.3% of the standard rate for a child under 13 2 less than 23.3% and greater than 7.5% of the standard rate for a child under 13 7.5% of the individual’s adjusted Part A rate 3 less than or equal to 7.5% of the standard rate for a child under 13 7.5% of the standard rate for a child under 13 Member of a couple in a blended family   (2)   If a determination under section   28 of the Family Assistance Act that the individual is eligible for a percentage (the section   28 percentage ) of the family tax benefit for FTB children of the individual is in force, the maximum amount of family tax benefit advance payable to the individual is the section   28 percentage of the amount worked out for the individual under subsection   (1). Rounding   (3)   Amounts worked out under this section must be rounded to the nearest cent (rounding 0.5 cents upwards). Definitions   (4)   In this section: adjusted Part A rate , in relation to an individual, means the individual’s Part A rate disregarding:   (a)   clause   38A of Schedule   1 to the Family Assistance Act; and   (b)   any reduction under clause   5 or 25A of that Schedule. standard rate for a child under 13 means the FTB child rate for one FTB child who is under 13 years of age worked out under clause   7 of Schedule   1 to the Family Assistance Act (disregarding clauses   8 to 11 of that Schedule). Subdivision E — Payment of family tax benefit advance 35E   Payment of advance   (1)   If an individual is entitled to be paid a family tax benefit advance, the Secretary must, at such time and in such manner as the Secretary considers appropriate, pay the individual the advance.   (2)   This section is subject to Part   4, Division   3 of Part   8B and sections   225 and 226. Division   3 — Stillborn baby payment 36   Need for a claim     The only way that a person can become entitled to be paid a stillborn baby payment is to make a claim in accordance with this Division. 37   Who can claim     The only persons who can make a claim in accordance with this Division are individuals. 38   How to claim   (1)   An individual (the claimant ) may make a claim for payment of:   (a)   a stillborn baby payment in normal circumstances; or   (b)   a stillborn baby payment because of the death of another individual.   (2)   A claim is not effective unless:   (a)   the claim:   (i)   is made in a form and manner; and   (ii)   contains any information; and   (iii)   is accompanied by any documents;     required by the Secretary; and   (b)   in the case of a claim for a stillborn baby payment in normal circumstances—the claim contains an estimate of the sum of:   (i)   the individual’s adjusted taxable income; and   (ii)   if the individual is a member of a couple on the day the claim is made—the adjusted taxable income of the individual’s partner;     for the 6 ‑ month period mentioned in paragraph   36(1)(d) of the Family Assistance Act; and   (c)   in the case of a claim for a stillborn baby payment in normal circumstances—the tax file number requirement in section   38A has been satisfied in relation to the claim; and   (d)   in the case of a claim for a stillborn baby payment because of the death of another individual—the tax file number requirement in section   38B has been satisfied in relation to the claim. Estimate of adjusted taxable income   (3)   For the purposes of paragraph   (2)(b):   (a)   a reference in Schedule   3 to the Family Assistance Act to an income year is taken to be a reference to the 6 ‑ month period referred to in that paragraph; and   (b)   disregard subclause   2(2) and clauses   3 and 3A of that Schedule. 38A   Tax file number requirement to be satisfied for claims for stillborn baby payment in normal circumstances to be effective   (1)   This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph   38(2)(b) (which states what is required for certain claims to be effective).   (2)   The requirement is that a statement of one of the kinds set out in subsection   (3), (4) or (5) must be made in relation to each TFN claim person. However, the requirement does not apply in relation to a TFN claim person if a determination is in force under subsection   (7) in relation to the person. Statement of tax file number   (3)   The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only. Statement that TFN claim person does not know what his or her tax file number is etc.   (4)   The second kind of statement that can be made is a statement by the TFN claim person that the person:   (a)   has a tax file number but does not know what it is; and   (b)   has asked the Commissioner of Taxation to inform the person of his or her tax file number; and   (c)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   whether the person has a tax file number; and   (ii)   if the person has a tax file number—that number. Statement that an application for a tax file number is pending   (5)   The third kind of statement that can be made is a statement by the TFN claim person that the person:   (a)   has an application for a tax file number pending; and   (b)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   if a tax file number is issued to the person—that number; or   (ii)   if the application is refused—that the application has been refused; or   (iii)   if the application is withdrawn—that the application has been withdrawn. How statement to be given   (6)   A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement   (7)   The Secretary may determine that the requirement in subsection   (2) does not apply to a TFN claim person if:   (a)   the person is, or was, the claimant’s partner; and   (b)   the claimant cannot obtain from the person:   (i)   the person’s tax file number; or   (ii)   a statement by the person under subsection   (4) or (5). 38B   Tax file number requirement to be satisfied for claims for stillborn baby payment because of the death of another individual to be effective   (1)   This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph   38(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).   (2)   The requirement is that a statement of one of the kinds set out in subsection   (3), (4) or (5) must be made in relation to each TFN substitution person. However, the requirement does not apply in relation to a TFN substitution person if a determination is in force under subsection   (7) or (8) in relation to the person. Statement of tax file number   (3)   The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only. Statement that TFN substitution person does not know what his or her tax file number is   (4)   The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:   (a)   has a tax file number but does not know what it is; and   (b)   has asked the Commissioner of Taxation to inform the person of his or her tax file number; and   (c)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   whether the person has a tax file number; and   (ii)   if the person has a tax file number—that number. Statement that an application for a tax file number is pending   (5)   The third kind of statement that can be made is a statement by the TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:   (a)   has an application for a tax file number pending; and   (b)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   if a tax file number is issued to the person—that number; or   (ii)   if the application is refused—that the application has been refused; or   (iii)   if the application is withdrawn—that the application has been withdrawn. How statement to be given   (6)   A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement   (7)   The Secretary may determine that the requirement in subsection   (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s tax file number.   (8)   The Secretary may determine that the requirement in subsection   (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement by the person under subsection   (4) or (5). 39   Restrictions on claiming “Normal circumstances” entitlement must not already have been determined, or be awaiting determination, on a previous claim   (1)   A claim for payment of a stillborn baby payment in normal circumstances is not effective if the claimant has previously made such a claim based on the same circumstances (whether or not the claim has yet been determined). Timing of “normal circumstances” stillborn baby payment claim   (2)   Subject to subsections   (3), (3A) and (4), a claim for payment of a stillborn baby payment in normal circumstances is not effective unless it is made before the end of the period of 52 weeks beginning on the day of the birth of the stillborn child.   (3)   If the Secretary is satisfied that the claimant was unable to make a claim for payment of a stillborn baby payment in normal circumstances because of severe illness associated with the birth of the stillborn child, the Secretary may extend the period of 52 weeks mentioned in subsection   (2) to such longer period as the Secretary considers appropriate.   (3A)   If:   (a)   in relation to any day during the period of 52 weeks mentioned in subsection   (2), paragraphs 36(2)(a) and (b) of the Family Assistance Act apply in relation to the claimant or the claimant’s partner; and   (b)   after the end of, or during the last 13 weeks of, that 52 ‑ week period, the Secretary gives the claimant, or the claimant’s partner, a notice specifying that the claimant’s or the claimant’s partner’s rate of family tax benefit consists of or includes a Part A rate greater than nil; subsection   (2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given.   (4)   If:   (a)   the claimant, or the claimant’s partner, made a claim in accordance with Part   2 ‑ 4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for payment of a stillborn baby payment relates; and   (b)   the claimant, or the claimant’s partner, is given a notice under section   24 of that Act in relation to the claim for parental leave pay that states that parental leave pay is not payable and no determination of the kind mentioned in paragraph   13(6)(b) or 14(4)(b) of that Act has been made; and   (c)   the notice is given:   (i)   after the end of the period of 52 weeks mentioned in subsection   (2) of this section; or   (ii)   during the last 13 weeks of that period of 52 weeks; subsection   (2) of this section does not apply if the claim for payment of a stillborn baby payment is made within the period of 13 weeks after the day on which the notice is given. “Bereavement” entitlement must not already have been determined, or be awaiting determination, on a previous claim   (5)   A claim for payment of a stillborn baby payment because of the death of another individual is not effective if the claimant has previously made such a claim because of the death of that individual (whether or not the claim has yet been determined). 40   Claim may be withdrawn   (1)   A claimant may withdraw or vary a claim before the claim is determined.   (2)   The claimant may only do so in a manner determined by the Secretary.   (3)   If a claim is withdrawn, it is taken never to have been made. 41   Secretary must determine claim   (1)   If a claim is effective, the Secretary must determine the claim in accordance with this section and sections   42 to 44. If the claim is not effective, it is taken not to have been made. Information to be taken into account   (2)   The Secretary is to make the determination:   (a)   having regard only to the information in the claim (and any accompanying documents or information required by the Secretary); or   (b)   having regard to the things in paragraph   (a) and also to any other information or documents (whether or not provided by the claimant). Deferral of “normal circumstances” stillborn baby payment determination pending resolution of parental leave pay   (3)   If:   (a)   the claim is one for payment of a stillborn baby payment in normal circumstances; and   (b)   the claimant, or the claimant’s partner, has made a claim in accordance with Part   2 ‑ 4 of the Paid Parental Leave Act 2010 for parental leave pay for the child to whom the claim for a stillborn baby payment relates; the Secretary must not determine the claim for a stillborn baby payment until one of the following occurs:   (c)   if the Secretary determines under that Act that parental leave pay for the child is payable to the person who made the claim for parental leave pay:   (ii)   the instalment period (within the meaning of that Act) for the instalment of parental leave pay that relates to the first of those days has ended; or   (iii)   the Secretary revokes the determination under section   25 of that Act;   (d)   the claimant, or the claimant’s partner, is given a notice under section   24 of that Act in relation to the claim for parental leave pay that states that parental leave pay is not payable and no determination of the kind mentioned in paragraph   13(6)(b) or 14(4)(b) of that Act has been made;   (e)   the claim for parental leave pay is withdrawn under section   61 of that Act. 41A   Restriction on determining claim where tax file number not provided etc. Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.   (1)   If:   (a)   a TFN claim person makes a statement of the kind set out in subsection   38A(4); or   (b)   a TFN substitution person makes a statement of the kind set out in subsection   38B(4); the Secretary can only determine the claim concerned if:   (c)   within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or   (d)   28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number. Statement that an application for a tax file number is pending   (2)   If:   (a)   a TFN claim person makes a statement of the kind set out in subsection   38A(5); or   (b)   a TFN substitution person makes a statement of the kind set out in subsection   38B(5); the Secretary can only determine the claim concerned if:   (c)   within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or   (d)   28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:   (i)   the person has not applied for a tax file number; or   (ii)   an application by the person for a tax file number has been refused; or   (iii)   the person has withdrawn an application for a tax file number.   (3)   If, after the 28 days mentioned in subsection   (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made. 42   Determination of “normal circumstances” entitlement claim     If:   (a)   the claim is one for payment of a stillborn baby payment in normal circumstances; and   (b)   the Secretary is satisfied that the claimant is eligible for a stillborn baby payment in accordance with Subdivision A of Division   2 of Part   3 of the Family Assistance Act in respect of the child to whom the claim relates; the Secretary must determine that the claimant is entitled to be paid the stillborn baby payment and must determine the amount of the payment that the claimant is entitled to be paid. 43   Determination of “bereavement” entitlement claim     If:   (a)   the claim is one for payment of a stillborn baby payment because of the death of another individual; and   (b)   the Secretary is satisfied that the claimant is, in the circumstances covered by the claim, eligible for a stillborn baby payment in accordance with Subdivision B of Division   2 of Part   3 of the Family Assistance Act; the Secretary must determine that the claimant is entitled to be paid the stillborn baby payment and must determine the amount of the payment that the claimant is entitled to be paid. 44   Determination that no entitlement     If the Secretary is not satisfied as mentioned in section   42 or 43, the Secretary must determine that the claimant is not entitled to be paid a stillborn baby payment in respect of the child to whom the claim relates, or in the circumstances covered by the claim, as the case requires. 45   When determination is in force     A determination comes into force when it is made and remains in force at all times afterwards. 46   Notice of determination   (1)   The Secretary must give notice of the determination to the claimant, stating:   (a)   whether the claimant is entitled to be paid a stillborn baby payment under the determination; and   (b)   if the claimant is entitled—the amount of the stillborn baby payment and how it is to be paid; and   (c)   that the claimant may apply for review of the determination in the manner set out in Part   5.   (2)   The determination is not ineffective by reason only that the requirements of subsection   (1) are not complied with. 47   Payment of stillborn baby payment   (1)   If the claimant is entitled to be paid a stillborn baby payment, the Secretary must pay the amount of the payment to the claimant in a single lump sum:   (a)   on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the amount to be paid; and   (b)   to the credit of a bank account nominated and maintained by the claimant. Payment not to bank account   (2)   However, the Secretary may direct that an amount that is to be paid under subsection   (1) is to be paid in a way other than by payment to the credit of a bank account nominated and maintained by the claimant. A direction has effect accordingly. Interaction with other provisions   (3)   This section is subject to Part   4, Division   3 of Part   8B and sections   225 and 226. 47A   Variation of determination where certain statements under section   38A made   (1)   If:   (a)   a TFN claim person has made a statement of the kind set out in subsection   38A(4); and   (b)   a determination is in force under which the claimant is entitled to be paid a stillborn baby payment in normal circumstances; and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number; the consequence in subsection   (3) applies.   (2)   If:   (a)   a TFN claim person has made a statement of the kind set out in subsection   38A(5); and   (b)   a determination is in force under which the claimant is entitled to be paid a stillborn baby payment in normal circumstances; and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number; the consequence in subsection   (3) applies.   (3)   For the purposes of subsection   (1) or (2), the consequence is that the Secretary may vary the determination so that it has the effect that the claimant is not entitled to be paid a stillborn baby payment.   (4)   If:   (a)   under subsection   (3), the Secretary varies the determination; and   (b)   the Secretary finds out the tax file number of the TFN claim person at any time after the variation took place; the Secretary must vary the determination to undo the effect mentioned in subsection   (3). Division   4A — One ‑ off payment to families 65F   Payment of one ‑ off payment to families     If an individual is entitled to a one ‑ off payment to families, the Secretary must pay the payment to the individual in a single lump sum:   (a)   on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the payment. Division   4B — Economic security strategy payment to families 65G   Payment of economic security strategy payment to families     If an individual is entitled to an economic security strategy payment to families, the Secretary must pay the payment to the individual in a single lump sum:   (a)   on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the payment. Division   4C — Back to school bonus and single income family bonus 65H   Payment of back to school bonus and single income family bonus     If an individual is entitled to a back to school bonus or a single income family bonus, the Secretary must pay the bonus to the individual in a single lump sum:   (a)   on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the bonus to be made; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the bonus. Division   4CA — ETR payment 65HA   Payment of ETR payment   (1)   If an individual is entitled to an ETR payment, the Secretary must pay the payment to the individual in a single lump sum:   (a)   on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be made; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the payment.   (2)   If, on 8   May 2012, section   32AA or 32AD prevents the Secretary from making a payment of family tax benefit to the individual, or the individual’s partner, worked out on an estimated income basis, the Secretary must not pay the ETR payment to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual’s partner, in relation to that day. Division   4D — Clean energy advance 65J   Payment of clean energy advance   (1)   Subject to this section, if an individual is entitled to a clean energy advance, the Secretary must pay the advance to the individual in a single lump sum:   (a)   on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the advance to be paid; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the advance.   (2)   If:   (a)   the decision day (see subsection   105(1) of the Family Assistance Act) or the trigger day (see subsection   108(1), (1A) or (2) of that Act), as the case may be, is on or after 1   July 2012 and before 1   July 2013; and   (b)   on that day, section   32AA or 32AD of this Act prevents the Secretary from making a payment of family tax benefit to the individual, or the individual’s partner, worked out on an estimated income basis; then the Secretary must not pay the clean energy advance to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual’s partner, in relation to that day.   (3)   If:   (a)   the decision day (see subsection   105(1) of the Family Assistance Act) is on or after 1   July 2013; and   (b)   in relation to one or more days in the 2012 ‑ 13 income year, section   32AA or 32AD of this Act prevents the Secretary from making a payment of family tax benefit to the individual, or the individual’s partner, worked out on an estimated income basis; then the Secretary must not pay the clean energy advance to the individual at a time that is earlier than the time family tax benefit is paid to the individual, or the individual’s partner, in relation to those days. Division   4DA — 2020 economic support payment 65JA   Payment of first 2020 economic support payment   (1)   If an individual is entitled to a first 2020 economic support payment, the Secretary must, subject to subsection   (2), pay the payment to the individual in a single lump sum:   (a)   on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the payment.   (2)   The Secretary must not pay the payment on or after 1   July 2022 if the individual is entitled to the payment because subsection   116(2) or (4) of the Family Assistance Act applies to the individual on a day. 65JB   Payment of second 2020 economic support payment   (1)   If an individual is entitled to a second 2020 economic support payment, the Secretary must, subject to subsection   (2), pay the payment to the individual in a single lump sum:   (a)   on the date, occurring on or after 10   July 2020, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the payment.   (2)   The Secretary must not pay the payment on or after 1   July 2023 if the individual is entitled to the payment because subsection   116(2) or (4) of the Family Assistance Act applies to the individual on 10   July 2020. Division   4DB — Additional economic support payments 65JC   Payment of additional economic support payment 2020   (1)   If an individual is entitled to an additional economic support payment 2020, the Secretary must, subject to subsection   (2), pay the payment to the individual in a single lump sum:   (a)   on the date, occurring on or after 27   November 2020, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the payment.   (2)   The Secretary must not pay the payment on or after 1   July 2023 if the individual is entitled to the payment because subsection   123(2) or (4) of the Family Assistance Act applies to the individual on 27   November 2020. 65JD   Payment of additional economic support payment 2021   (1)   If an individual is entitled to an additional economic support payment 2021, the Secretary must, subject to subsection   (2), pay the payment to the individual in a single lump sum:   (a)   on the date, occurring on or after 26   February 2021, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and   (b)   in such manner as the Secretary considers appropriate. Note:   The individual does not have to make a claim for the payment.   (2)   The Secretary must not pay the payment on or after 1   July 2023 if the individual is entitled to the payment because subsection   123(2) or (4) of the Family Assistance Act applies to the individual on 26   February 2021. Division   4E — Single income family supplement Subdivision A — Making claims 65K   Need for a claim   (1)   Subject to subsection   (2), the only way that an individual can become entitled to be paid single income family supplement is to make a claim in accordance with this Division.   (2)   If:   (a)   in relation to a period in an income year:   (i)   a determination under section   16 or 17 is in force in respect of an individual as a claimant; or   (ii)   a determination under section   18 is in force in respect of an individual because the Secretary is satisfied that the individual is eligible for family tax benefit under section   32 of the Family Assistance Act; and   (b)   the individual’s rate of family tax benefit payable under the determination in relation to that period takes into account one or more FTB children of the individual; the individual is not required to make a claim for single income family supplement in relation to that period. 65KA   How to claim   (1)   An individual (a claimant ) may make a claim:   (a)   for payment of single income family supplement for a past period; or   (b)   for payment of single income family supplement by single payment/in substitution because of the death of another individual. Form etc. of claim   (2)   To be effective:   (a)   a claim must:   (i)   be made in a form and manner; and   (ii)   contain any information; and   (iii)   be accompanied by any documents;     required by the Secretary; and   (b)   in the case of a claim for payment of single income family supplement for a past period—the tax file number requirement in section   65KB must be satisfied in relation to the claim; and   (c)   in the case of a claim for payment of single income family supplement in substitution because of the death of another individual—the tax file number requirement in section   65KC must be satisfied in relation to the claim. 65KB   Tax file number requirement to be satisfied for claims for a past period   (1)   This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph   65KA(2)(b) (which states what is required for certain claims to be effective).   (2)   Subject to subsection   (7), the requirement is that a statement of one of the kinds set out in subsections   (3), (4) and (5) must be made in relation to each TFN claim person. Statement of tax file number   (3)   The first kind of statement that can be made is a statement of the TFN claim person’s tax file number. Regardless of who the TFN claim person is, this kind of statement can be made by the claimant only. Statement that TFN claim person does not know what his or her tax file number is etc.   (4)   The second kind of statement that can be made is a statement by the TFN claim person that the person:   (a)   has a tax file number but does not know what it is; and   (b)   has asked the Commissioner of Taxation to inform the person of his or her tax file number; and   (c)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   whether the person has a tax file number; and   (ii)   if the person has a tax file number—that number. Statement that an application for a tax file number is pending   (5)   The third kind of statement that can be made is a statement by the TFN claim person that the person:   (a)   has an application for a tax file number pending; and   (b)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   if a tax file number is issued to the person—that number; or   (ii)   if the application is refused—that the application has been refused; or   (iii)   if the application is withdrawn—that the application has been withdrawn. How statement to be given   (6)   A statement made by the claimant must be in the claim. A statement made by any other TFN claim person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement   (7)   The Secretary may determine that the requirement in subsection   (2) does not apply to a TFN claim person if:   (a)   the person is, or was, the claimant’s partner; and   (b)   the claimant cannot obtain from the person:   (i)   the person’s tax file number; or   (ii)   a statement by the person under subsection   (4) or (5). 65KC   Tax file number requirement to be satisfied for claim in substitution because of the death of another individual   (1)   This section sets out the tax file number requirement that must be satisfied in relation to a claim for the purposes of paragraph   65KA(2)(c) (which states what is required for claims in substitution because of the death of another individual to be effective).   (2)   Subject to subsections   (7) and (8), the requirement is that a statement of one of the kinds set out in subsections   (3), (4) and (5) must be made in relation to each TFN substitution person. Statement of tax file number   (3)   The first kind of statement that can be made is a statement of a TFN substitution person’s tax file number. Regardless of who the TFN substitution person is, this kind of statement can be made by the claimant only. Statement that TFN substitution person does not know what his or her tax file number is etc.   (4)   The second kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:   (a)   has a tax file number but does not know what it is; and   (b)   has asked the Commissioner of Taxation to inform the person of his or her tax file number; and   (c)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   whether the person has a tax file number; and   (ii)   if the person has a tax file number—that number. Statement that an application for a tax file number is pending   (5)   The third kind of statement that can be made is a statement by a TFN substitution person who was the deceased individual’s partner during the period in respect of which the payment is claimed to the effect that the TFN substitution person:   (a)   has an application for a tax file number pending; and   (b)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   if a tax file number is issued to the person—that number; or   (ii)   if the application is refused—that the application has been refused; or   (iii)   if the application is withdrawn—that the application has been withdrawn. How statement to be given   (6)   A statement made by the claimant must be made in the claim. A statement made by a TFN substitution person must be in a document, in a form approved by the Secretary, that the claimant gives the Secretary together with the claim. Exemption from tax file number requirement   (7)   The Secretary may determine that the requirement in subsection   (2) does not apply in relation to a TFN substitution person if the claimant does not know the person’s tax file number.   (8)   The Secretary may determine that the requirement in subsection   (2) does not apply in relation to a TFN substitution person if the claimant cannot obtain a statement referred to in subsection   (4) or (5) in respect of the person. 65KD   Restrictions on claims for payment for a past period Restriction where previous claim   (1)   A claim for payment of single income family supplement for a past period is not effective if the claimant has previously made a claim for payment of single income family supplement for any of the past period (whether or not the claim has yet been determined). Other restrictions   (2)   A claim for payment of single income family supplement for a past period is not effective if:   (a)   the period does not fall wholly within one income year; or   (b)   the period does fall wholly within one income year (the relevant income year ) but the claim is made after the end of:   (i)   the first income year after the relevant income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the claim before the end of that first income year.   (2A)   The further period referred to in subparagraph   (2)(b)(ii) must end no later than the end of the second income year after the relevant income year.   (3)   A claim for payment of single income family supplement for a past period is not effective if the period occurs in the income year in which the claim is made. 65KE   Restrictions on bereavement claims Restriction where previous claim   (1)   A claim for payment of single income family supplement by single payment/in substitution because of the death of another individual is not effective if the claimant has previously made a claim for payment of single income family supplement because of the death of that individual (whether or not the claim has yet been determined). Other restrictions   (2)   If a claim for payment of single income family supplement by single payment/in substitution because of the death of another individual is based on eligibility for an amount of single income family supplement under section   57GF or 57GG of the Family Assistance Act, the claim is not effective if it is made after the end of the income year following the one in which the death occurred. 65KF   Claim may be withdrawn or varied   (1)   A claimant may withdraw or vary a claim before the claim is determined.   (2)   The claimant may only do so in a manner determined by the Secretary.   (3)   If a claim is withdrawn, it is taken never to have been made. Subdivision B — Determination of claims and payment of single income family supplement 65KG   Secretary must determine claim     If an effective claim is made, the Secretary must determine the claim in accordance with this Subdivision. If a claim is not effective, it is taken not to have been made. 65KH   Restriction on determining claim where income tax assessment not made   (1)   If, in relation to a claim for payment of single income family supplement made by an individual:   (a)   the claim is for payment of that supplement for a past period; and   (b)   the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and   (c)   either or both of subsections   (2) and (3) apply; the Secretary can only determine the claim if each assessment concerned has been made.   (2)   This subsection applies if:   (a)   the claimant is required to lodge an income tax return for the past period income year; and   (b)   at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on the claimant’s taxable income for the past period income year.   (3)   This subsection applies if:   (a)   a person is the claimant’s partner at any time during the past period; and   (b)   that person is required to lodge an income tax return for the past period income year; and   (c)   at the time the claim is made, an assessment has not been made under the Income Tax Assessment Act 1936 of the tax payable on that person’s taxable income for the past period income year. 65KI   Restriction on determining claim where income tax return not lodged   (1)   If, in relation to a claim for payment of single income family supplement made by an individual:   (a)   the claim is for payment of that supplement for a past period; and   (b)   the past period falls in an income year (the past period income year ) that is one of the 2 income years before the one in which the claim is made; and   (c)   either or both of subsections   (2) and (3) apply; then the claim is taken never to have been made.   (2)   This subsection applies if:   (a)   the claimant is required to lodge an income tax return for the past period income year; and   (b)   the claimant has not lodged the return before the end of:   (i)   the first income year after the past period income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the claimant from lodging the return before the end of that first income year.   (3)   This subsection applies if:   (a)   a person is the claimant’s partner at any time during the past period; and   (b)   that person is required to lodge an income tax return for the past period income year; and   (c)   that person has not lodged the return before the end of:   (i)   the first income year after the past period income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.   (4)   The further period referred to in subparagraph   (2)(b)(ii) or (3)(c)(ii) must end no later than the end of the second income year after the past period income year. 65KJ   Restriction on determining claim where tax file number not provided etc. Statement that TFN claim person or TFN substitution person does not know what his or her tax file number is etc.   (1)   If:   (a)   a TFN claim person makes a statement of the kind set out in subsection   65KB(4); or   (b)   a TFN substitution person makes a statement of the kind set out in subsection   65KC(4); the Secretary can only determine the claim concerned if:   (c)   within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or   (d)   28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that the person has no tax file number. Statement that an application for a tax file number is pending   (2)   If:   (a)   a TFN claim person makes a statement of the kind set out in subsection   65KB(5); or   (b)   a TFN substitution person makes a statement of the kind set out in subsection   65KC(5); the Secretary can only determine the claim concerned if:   (c)   within 28 days after the claim is made, the Commissioner of Taxation tells the Secretary the person’s tax file number; or   (d)   28 days pass after the claim is made without the Commissioner of Taxation telling the Secretary that:   (i)   the person has not applied for a tax file number; or   (ii)   an application by the person for a tax file number has been refused; or   (iii)   the person has withdrawn an application for a tax file number.   (3)   If, after the 28 days mentioned in subsection   (1) or (2) have passed, the Secretary cannot, because of that subsection, determine the claim, the claim is taken never to have been made. 65KK   Determination of past period entitlement claim     If:   (a)   the claim is one for payment of single income family supplement for a past period; and   (b)   the Secretary is satisfied that the claimant was eligible for single income family supplement:   (i)   for the whole of the period in accordance with Subdivision A of Division   6 of Part   3 of the Family Assistance Act; or   (ii)   for part of the period in accordance with that Subdivision and for the remainder of the period in accordance with section   57GE of that Act; the Secretary must determine that the claimant is entitled to be paid single income family supplement for the past period. 65KL   Determination of bereavement entitlement claim     If:   (a)   the claim is one for payment of single income family supplement by single payment/in substitution because of the death of another individual; and   (b)   the Secretary is satisfied that the claimant is eligible for single income family supplement under section   57GF or 57GG of the Family Assistance Act; the Secretary must determine that the claimant is entitled to be paid the single income family supplement. 65KM   Determination that no entitlement     If the Secretary is not satisfied as mentioned in section   65KK or 65KL, the Secretary must determine that the claimant is not entitled to be paid single income family supplement for the past period or because of the death of the other individual, as the case requires. 65KN   When determination is in force     A determination under this Division comes into force when it is made and remains in force at all times afterwards. 65KO   Notice of determination   (1)   The Secretary must give notice of a determination under this Subdivision to the claimant, stating:   (a)   whether the claimant is entitled to be paid single income family supplement under the determination; and   (b)   if the claimant is so entitled—the amount of the supplement and how it is to be paid; and   (c)   that the claimant may apply for review of the determination in the manner set out in Part   5.   (2)   The determination is not ineffective by reason only that the requirements of subsection   (1) are not complied with. 65KP   Payment of single income family supplement—no claim required   (1)   Subject to this section, if an individual is not required to make a claim for single income family supplement in relation to a period (the past period ) in an income year (the past period income year ), the Secretary must pay any amount of single income family supplement the individual is eligible for in relation to that past period:   (a)   on the day that the Secretary considers to be the earliest day on which it is reasonably practicable for the amount to be paid; and   (b)   in such manner as the Secretary considers appropriate. Note:   Subsection   65K(2) sets out when a claim for single income family supplement is not required.   (2)   If either or both of the following apply:   (a)   the individual is required to lodge an income tax return for the past period income year;   (b)   the following apply:   (i)   a person is the individual’s partner at any time during the past period;   (ii)   that person is required to lodge an income tax return for the past period income year; then the amount of single income family supplement cannot be paid to the individual unless, in relation to each person who is required to lodge an income tax return for that income year, an assessment has been made under the Income Tax Assessment Act 1936 of the tax payable on that person’s taxable income for that income year.   (3)   If either or both of the following apply:   (a)   the individual is required to lodge an income tax return for the past period income year, but the individual has not lodged the return before the end of:   (i)   the first income year after the past period income year; or   (ii)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the individual from lodging the return before the end of that first income year;   (b)   the following apply:   (i)   a person is the individual’s partner at any time during the past period;   (ii)   that person is required to lodge an income tax return for the past period income year;   (iii)   that person has not lodged the return before the end of the first income year after the past period income year, or of such further period (if any) as the Secretary allows if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the income tax return before the end of that first income year; then the amount of single income family supplement is not to be paid to the individual.   (3A)   The further period referred to in subparagraph   (3)(a)(ii) or (3)(b)(iii) must end no later than the end of the second income year after the past period income year.   (4)   This section is subject to Part   4, Division   3 of Part   8B and sections   225 and 226. 65KQ   Payment of single income family supplement—claim required   (1)   If an individual is entitled to be paid an amount of single income family supplement under a determination on a claim for payment of single income family supplement:   (a)   for a past period; or   (b)   by single payment/in substitution because of the death of another individual; the Secretary must pay the amount to the individual at such time and in such manner as the Secretary considers appropriate.   (2)   This section is subject to Part   4, Division   3 of Part   8B and sections   225 and 226. 65KR   Secretary’s power to request tax file numbers   (1)   If a determination is in force under which the claimant is entitled to be paid single income family supplement for a past period, the Secretary may request the claimant to give the Secretary, within 28 days of the request being made, a written statement, in relation to a specified TFN determination person, of whichever of the kinds set out in subsections   (2), (3) and (4) the claimant chooses. Statement of tax file number   (2)   The first kind of statement that can be made is a statement of the TFN determination person’s tax file number. Regardless of who the TFN determination person is, this kind of statement can be made by the claimant only. Statement that TFN person does not know what his or her tax file number is etc.   (3)   The second kind of statement that can be made is a statement by the TFN determination person that the person:   (a)   has a tax file number but does not know what it is; and   (b)   has asked the Commissioner of Taxation to inform the person of his or her tax file number; and   (c)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   whether the person has a tax file number; and   (ii)   if the person has a tax file number—that number. Statement that an application for a tax file number is pending   (4)   The third kind of statement that can be made is a statement by the TFN determination person that the person:   (a)   has an application for a tax file number pending; and   (b)   authorises the Commissioner of Taxation to tell the Secretary:   (i)   if a tax file number is issued to the person—that number; or   (ii)   if the application is refused—that the application has been refused; or   (iii)   if the application is withdrawn—that the application has been withdrawn. 65KS   Variation of past period determinations where failure to provide tax file number Non ‑ compliance with request   (1)   If:   (a)   the Secretary makes a request under subsection   65KR(1); and   (b)   the claimant does not comply with the request within 28 days of the request being made; then, subject to subsection   (2), the consequence in subsection   (7) applies. Exemption from request under subsection   65KR(1)   (2)   The Secretary may determine that the consequence in subsection   (7) does not apply if:   (a)   the TFN determination person concerned is or was the claimant’s partner; and   (b)   the claimant cannot obtain from the person:   (i)   the person’s tax file number; or   (ii)   a statement by the person under subsection   65KR(3) or (4). Statement made by TFN determination person under subsection   65KR(3)   (3)   If:   (a)   the Secretary makes a request under subsection   65KR(1); and   (b)   by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection   65KR(3); and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has no tax file number; the consequence in subsection   (7) applies. Statement made by TFN determination person under subsection   65KR(4)   (4)   If:   (a)   the Secretary makes a request under subsection   65KR(1); and   (b)   by the end of 28 days after the request is made, the claimant gives the Secretary a statement by the TFN determination person of the kind set out in subsection   65KR(4); and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN determination person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number; the consequence in subsection   (7) applies. Statement made by TFN claim person under subsection   65KB(4)   (5)   If:   (a)   a TFN claim person has made a statement of the kind set out in subsection   65KB(4); and   (b)   a determination is in force under which the claimant is entitled to be paid single income family supplement for a past period; and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has no tax file number; the consequence in subsection   (7) applies. Statement made by TFN claim person under subsection   65KB(5)   (6)   If:   (a)   a TFN claim person has made a statement of the kind set out in subsection   65KB(5); and   (b)   a determination is in force under which the claimant is entitled to be paid single income family supplement for a past period; and   (c)   the Commissioner of Taxation subsequently tells the Secretary that the TFN claim person has not applied for a tax file number, that an application by the person for a tax file number has been refused or that the person has withdrawn an application for a tax file number; the consequence in subsection   (7) applies. Consequence—variation of determination   (7)   For the purposes of subsection   (1), (3), (4), (5) or (6), the consequence is that the Secretary may, if the determination is one under which the claimant is entitled to be paid single income family supplement for a past period, vary the determination so that it has the effect that the claimant is not entitled to be paid single income family supplement for any day in the past period. Consequence of Secretary later becoming aware of tax file number   (8)   If:   (a)   under subsection   (7), the Secretary varies the determination; and   (b)   the Secretary finds out the tax file number of the TFN determination person or TFN claim person, as the case requires, at any time after the variation takes place; the Secretary must vary the determination to undo the effect mentioned in subsection   (7). 65KT   Notice of variation of determination   (1)   The Secretary must give notice of any variation of a determination under this Subdivision to the claimant, stating the effect of the variation and that the claimant may apply for review of the decision involved in the manner set out in Part   5.   (2)   The variation is not ineffective by reason only that the requirements of subsection   (1) are not complied with. Division   5 — Payment protection and garnishee orders 66   Protection of payments under this Part   (1)   Payments of the following are absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise:   (a)   family tax benefit;   (b)   family tax benefit advances;   (c)   stillborn baby payments;   (eb)   single income family supplement;   (g)   one ‑ off payment to families;   (h)   economic security strategy payment to families;   (i)   back to school bonus or single income family bonus;   (j)   clean energy advance;   (k)   ETR payment;   (l)   2020 economic support payment;   (m)   additional economic support payment 2020;   (n)   additional economic support payment 2021.   (2)   Subsection   (1) has effect subject to:   (b)   section   84 (about deductions from a person’s family tax benefit to repay a debt of the person); and   (ba)   section   84A (about setting off a person’s entitlement to family assistance against a debt of the person); and   (bb)   section   87A (setting off debts against various payments);   (c)   section   92 (about a person consenting to deductions from the person’s family tax benefit to repay the debt of someone else); and   (ca)   section   92A (about setting off family assistance of a person to repay the debt of another person); and   (cd)   Division   3 of Part   8B (about payments to payment nominee); and   (d)   section   225 (about making of deductions from family assistance for payment to the Commissioner of Taxation); and   (e)   section   226 (about setting off a family assistance entitlement against a tax liability); and   (f)   section   227 (about deductions from family tax benefit to repay certain child support debts); and   (fa)   Part   3AA of the Social Security (Administration) Act 1999 ; and   (g)   Part   3B of the Social Security (Administration) Act 1999 . 67   Effect of garnishee etc. order   (1)   If:   (a)   a person has an account with a financial institution; and   (b)   payments of any of the kinds mentioned in subsection   66(1) are being paid, or have been paid, to the credit of the account; and   (c)   a court order in the nature of a garnishee order comes into force in respect of the account; the court order does not apply to the saved amount (if any) in the account.   (2)   The saved amount is worked out as follows: Method statement Step 1.   Work out the total amount of the payments mentioned in subsection   (1) that have been paid to the credit of the account during the 4 week period immediately before the court order came into force. Step 2.   Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount . Part   3A — Payment of child care subsidy and additional child care subsidy Division   1 — Introduction 67AA   Simplified outline of this Part Individuals must make a claim for CCS in order to become entitled to be paid CCS or ACCS in relation to child care provided to a child. In order to become entitled to be paid ACCS (grandparent) or ACCS (transition to work), an application is needed as well as the claim for CCS. The Secretary will determine whether an individual is eligible for CCS for a child. If the individual is eligible, weekly determinations are then made about how much (if any) CCS or ACCS is to be paid each week. Weekly payments are mostly made via the child care service provider, who will pass them on to the individual (usually as a fee reduction). Broadly, recipients of CCS and ACCS have responsibilities to keep the Secretary informed about changes in their circumstances that might affect their eligibility for or entitlement to CCS or ACCS, and to respond to requests for information. An approved provider who is eligible for ACCS (child wellbeing) for a child does not need to make a claim, but does need to make a declaration in order to become entitled to be paid the ACCS. Providers also have responsibilities to keep the Secretary informed and respond to requests for information. It is also possible for individuals to claim CCS or ACCS in substitution for an individual who has died. If an individual is entitled to be paid such an amount, it is paid directly to the individual. Note:   For the constitutional basis of the provisions of this Act in relation to child care subsidy and additional child care subsidy (including provisions in relation to approved providers), see section   85AB of the Family Assistance Act. 67AB   Forms of CCS and ACCS   (1)   An individual may, in accordance with this Part, become entitled to be paid:   (a)   CCS by fee reduction;   (b)   ACCS by fee reduction;   (c)   CCS or ACCS in substitution for an individual who has died.   (2)   An approved provider may, in accordance with this Part, become entitled to be paid ACCS (child wellbeing). Division   2 — Making claims 67BA   Simplified outline of this Division Claims for CCS must include particular information and be made in a particular way. Among other things, information is needed about bank account details and tax file numbers. A claim that does not meet the requirements is taken not to have been made. 67BB   Need for a claim     The only way that an individual (other than an approved provider) can become entitled to be paid CCS or ACCS is to make a claim in respect of a child for CCS in accordance with this Division. Note 1:   As well as making a claim for CCS, an individual who wants to be paid ACCS (grandparent) or ACCS (transition to work) must apply for that kind of ACCS. See paragraphs 67CD(4)(a) and (6)(a). Note 2:   An approved provider does not have to make a claim to be entitled to be paid ACCS (child wellbeing), but does need to make a declaration. See paragraph   67CH(1)(c). 67BC   Who can claim     The only persons who can make a claim for CCS in accordance with this Division are individuals. 67BD   Kinds of claims     An individual may make a claim in respect of a child for CCS:   (a)   by fee reduction; or   (b)   in substitution for an individual who has died. 67BE   When a claim is effective   (1)   A claim made by an individual in respect of a child for CCS is effective if:   (a)   the claim is made in a form and manner approved by the Secretary; and   (b)   the claim contains the information, and is accompanied by the documents, required by the Secretary; and   (c)   the claim contains details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid; and   (d)   unless paragraph   (e) applies—the claim contains the tax file number of each TFN claim person; and   (e)   if the claim is for CCS in substitution for an individual who has died—the claim contains the tax file number of each TFN substitution person; and   (f)   if the claim is for CCS in substitution for an individual who has died—the claim is made before the end of the income year after the income year in which the individual died; and   (g)   any other requirements in the Secretary’s rules are met; and   (h)   no other provision in this Division prevents the claim being effective.   (2)   The Secretary may make a written determination that paragraph   (1)(d) does not apply in relation to a claim for 28 days after the day the determination is made, if the Secretary is satisfied that it is appropriate in the circumstances to do so.   (3)   If:   (a)   a determination under subsection   (2) is made in relation to a claim; and   (b)   the Secretary is satisfied that it is appropriate in the circumstances that paragraph   (1)(d) not apply in relation to the claim indefinitely; the Secretary may, before the end of the 28 days after the day the determination is made, make a further written determination accordingly. 67BF   Claims that are taken not to have been made   (1)   A claim that is not effective is taken not to have been made.   (2)   A claim is taken not to have been made by an individual if:   (a)   the Secretary has made a determination under subsection   67BE(2) in relation to the claim; and   (b)   at the end of the 28 days after the day the determination was made:   (i)   if the Secretary has made a further determination under subsection   67BE(3) in relation to the claim—the individual has not provided the individual’s tax file number; or   (ii)   if the Secretary has not made a further determination under subsection   67BE(3) in relation to the claim—the individual has not provided the tax file number of each TFN claim person.   (3)   The Secretary’s rules may prescribe other circumstances in which a claim is taken not to have been made. Division   3 — Determinations Subdivision A — Entitlement to be paid CCS or ACCS 67CA   Simplified outline of this Division An individual or an approved provider who is eligible for CCS or ACCS is only entitled to be paid CCS or ACCS if the Secretary has made a determination to that effect. For individuals who claim in respect of a child for CCS by fee reduction, the Secretary will make an initial determination of the individual’s eligibility for CCS for the child. Once this is in effect, determinations are made, for each week, about the individual’s entitlement to CCS or ACCS that week. To be entitled to be paid for a week, the individual must:   (a)   be eligible for CCS or ACCS (generally); and   (b)   meet some additional entitlement conditions. The additional entitlement conditions mean that not everyone who is eligible for CCS or ACCS will be entitled to be paid for every week. In particular, individuals need to have met the CCS reconciliation conditions for previous income years for which they were entitled to CCS (usually these conditions are met by obtaining a timely tax assessment) and to have kept the Secretary up to date about changes affecting eligibility or entitlement. Even if the Secretary determines that an individual is entitled to be paid CCS for a week, the individual might later have to repay the CCS if the individual does not meet the CCS reconciliation conditions. (This does not apply to ACCS.) Determinations are also made each week in relation to an approved provider’s entitlement to be paid ACCS (child wellbeing) for a child. One ‑ off determinations are made in relation to an individual’s entitlement to be paid CCS or ACCS in substitution for an individual who has died. 67CB   Entitlement to be paid CCS or ACCS   (1)   An individual or an approved provider is only entitled to be paid CCS or ACCS if the Secretary has made a determination to that effect under this Division.   (2)   The Secretary is to make determinations under this Division on the basis of the information available to the Secretary at the time of making the determination. Note:   Part   5 provides for review of determinations, including in relation to the use of information in circumstances where information becomes available after a determination is made.   (3)   At any time, an individual or an approved provider is entitled to be paid, in accordance with this Part, the amount of CCS or ACCS (if any) for a week specified in whichever child care decision is in effect at the time for the week.   (4)   However, an individual who is entitled to be paid CCS for sessions of care provided to a child in a week:   (a)   ceases to be entitled to be paid that CCS, and is taken never to have been entitled to be paid that CCS, if the individual has not met the CCS reconciliation conditions, for the income year in which the CCS fortnight that includes the week starts, by the first deadline for the income year; and   (b)   cannot again become entitled to be paid that CCS before the individual meets the CCS reconciliation conditions for the income year. Note 1:   See section   105E for the determinations the Secretary is required to make in these circumstances. Note 2:   CCS payments for an income year are capped if the CCS reconciliation conditions for the income year are met after the second deadline for the income year (see subsection   105D(2A)).   (5)   Subsection   (4) applies despite any other provision of this Act or the Family Assistance Act or any determination in effect to the contrary. Subdivision B — Determinations for individuals claiming CCS by fee reduction 67CC   Determination of individual’s eligibility for CCS by fee reduction Determination on effective claim   (1)   If an individual makes an effective claim in respect of a child for CCS by fee reduction, the Secretary must determine:   (a)   if, when making the determination, the Secretary is satisfied that the requirements in subparagraphs   85BA(1)(a)(i) to (iv) of the Family Assistance Act are met in relation to the claim—that the individual is eligible for CCS by fee reduction for the child; and   (b)   if not so satisfied—that the individual is not eligible for CCS by fee reduction for the child. Cessation of eligibility because the CCS reconciliation conditions not met by second deadline   (1A)   The Secretary must determine that an individual for whom a determination (the earlier determination ) under paragraph   (1)(a) is in effect in relation to a child is not eligible for CCS by fee reduction for the child if the individual does not meet the CCS reconciliation conditions for an income year by the second deadline for the income year.   (1B)   Subsection   (1A) only applies in relation to the claim in respect of which the earlier determination was made. Cessation of eligibility on discretionary grounds   (2)   The Secretary may determine that an individual for whom a determination under paragraph   (1)(a) is in effect in relation to a child is not eligible for CCS by fee reduction for the child, if any of the following apply:   (a)   the Secretary is satisfied that the individual has ceased to be eligible, and is not reasonably likely to become eligible again, for CCS by fee reduction for sessions of care provided to the child;   (c)   the child ceased to meet the immunisation requirements in section   6 of the Family Assistance Act more than 63 days ago;   (d)   a report under section   204B for a week, indicating that a session of care in relation to which the individual is the claimant has been provided to the child in the week, has not been given to the Secretary in relation to:   (i)   unless subparagraph   (ii) applies—at least 26 consecutive weeks; or   (ii)   if the Minister’s rules prescribe a different number of consecutive weeks for the purposes of this subparagraph—at least that number of consecutive weeks;   (e)   the Secretary is satisfied that the individual:   (i)   does not intend that the child be enrolled for care by a child care service; or   (ii)   does not intend that the child attend any sessions of care provided by a child care service. Cessation of eligibility on request   (3)   The Secretary may determine that an individual for whom a determination under paragraph   (1)(a) is in effect in relation to a child is not eligible for CCS by fee reduction for the child, if the individual requests the Secretary, in a form and manner approved by the Secretary, to do so. The Secretary may make the determination despite the individual being eligible. Date of effect   (4)   A determination made under paragraph   (1)(a):   (a)   takes effect on the day specified in the determination in accordance with subsection   (4A) or (4B); and   (b)   continues in effect until any of the following happens:   (i)   it is superseded by a determination made under subsection   (1A), (2) or (3);   (ii)   it is set aside on review;   (iii)   a day or event (if any) specified in the determination as the day or event on which the determination ceases to have effect;   (iv)   the individual dies.   (4A)   If subsection   (4B) does not apply, the day specified in the determination must be the first day for which the Secretary is satisfied that the requirements in subparagraphs   85BA(1)(a)(i) to (iv) of the Family Assistance Act are met that is also:   (a)   the first Monday of a CCS fortnight; and   (b)   not more than 28 days before the day the claim was made.   (4B)   If:   (a)   the Secretary has determined under subsection   (1A) that the individual is not eligible for CCS by fee reduction in relation to a child because the individual did not meet the CCS reconciliation conditions for an income year (the relevant income year ) by the second deadline for the relevant income year; and   (b)   the Secretary later determines under paragraph   (1)(a) that the individual is eligible for CCS by fee reduction in relation to the child; the day specified in the later determination must be the later of:   (c)   the first Monday of a CCS fortnight that is not more than 28 days before the day the claim in respect of which the later determination was made; and   (d)   the first Monday of the CCS fortnight beginning on or after the day the individual met the CCS reconciliation conditions for the relevant income year.   (5)   A determination made under paragraph   (1)(b) has effect from the day the determination is made.   (5A)   A determination made under subsection   (1A) has effect from the first Monday of the CCS fortnight beginning after the second deadline for the income year.   (6)   A determination made under subsection   (2) or (3) has effect from the day specified in the determination (which may be earlier than the day the determination is made). 67CD   Determination of individual’s entitlement to be paid CCS or ACCS Preconditions for making determinations   (1)   The Secretary may make a determination under this section for an individual for a week, in relation to sessions of care provided to a child by an approved child care service, only if:   (a)   a determination that the individual is eligible for CCS by fee reduction for the child is in effect under paragraph   67CC(1)(a) in relation to any day in the week; and   (b)   the provider of the service has given the Secretary a report under section   204B (requirement to report about children for whom care is provided) in relation to the child for the week, including such a report as varied, substituted or corrected under subsection   204B(6) or section   204C; and   (e)   if the Secretary gives the individual a notice under subsection   (11) in relation to the child’s enrolment for those sessions—the individual has complied with the notice.   (1A)   For the purposes of paragraph   (1)(b), the provider of the service is taken to have given the Secretary a report under section   204B in relation to the child for the week even if the report is not given by the day required under paragraph   204B(2)(d). Note:   The report must still be given in accordance with paragraphs 204B(2)(a), (b) and (c), and the information included in the report as required by those provisions must be accurate and complete (see subsection   204B(3)). Entitlement to be paid CCS   (2)   If the Secretary is satisfied that:   (a)   the individual is eligible for CCS under section   85BA of the Family Assistance Act for one or more of the sessions of care provided by the service to the child in the week, or would be eligible except that a session of care is provided on a day in an immunisation grace period for the child (see subsection   (9)); and   (b)   the individual meets the information requirements in subsection   (10) for the week; and   (ba)   in the case where all of the following apply:   (i)   the Secretary has made a previous determination under this section that the individual is entitled to be paid CCS for a session of care in a week in an income year (the relevant income year );   (ii)   the first deadline for the relevant income year has passed;   (iii)   a CCS fortnight has begun after the first deadline for the relevant income year has passed;     the individual has met the CCS reconciliation conditions for the relevant income year on or before the first Monday of the CCS fortnight in which the week referred to in paragraph   (a) occurs; and   (c)   none of subsections   (3), (4) and (6) apply in relation to the sessions of care; and   (d)   the amount of CCS to which the individual will become entitled for the sessions of care is more than nil; the Secretary must determine:   (e)   that the individual is entitled to be paid CCS for the sessions of care referred to in paragraph   (a); and   (f)   the amount of CCS the individual is entitled to be paid. Note:   See subsection   (1) for preconditions for making determinations under this subsection. Entitlement to be paid ACCS (child wellbeing) or ACCS (temporary financial hardship)   (3)   If the Secretary is satisfied that:   (a)   the individual is eligible for ACCS under section   85CA or 85CG of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection   (9)); and   (b)   there is no determination in effect under subsection   67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and   (c)   the individual meets the information requirements in subsection   (10) for the week; and   (ca)   in the case where all of the following apply:   (i)   the Secretary has made a previous determination under this section that the individual is entitled to be paid ACCS for a session of care in a week in an income year (the relevant income year );   (ii)   the first deadline for the relevant income year has passed;   (iii)   a CCS fortnight has begun after the first deadline for the relevant income year has passed;     the individual has met the CCS reconciliation conditions for the relevant income year on or before the first Monday of the CCS fortnight in which the week referred to in paragraph   (a) occurs; the Secretary must determine:   (d)   that the individual is entitled to be paid ACCS (child wellbeing) or ACCS (temporary financial hardship) (as applicable) for the sessions of care referred to in paragraph   (a); and   (e)   the amount of ACCS the individual is entitled to be paid. Note:   See subsection   (1) for preconditions for making determinations under this subsection. Entitlement to be paid ACCS (grandparent)   (4)   If the Secretary is satisfied that:   (a)   the individual has applied to the Secretary, in a form and manner approved by the Secretary, and within any time period approved by the Secretary, for ACCS (grandparent) in relation to the week; and   (b)   the application contains the information, and is accompanied by the documents, required by the Secretary; and   (c)   the individual is eligible for ACCS under section   85CJ of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection   (9)); and   (d)   there is no determination in effect under subsection   67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and   (e)   the individual meets the information requirements in subsection   (10) for the week; and   (ea)   in the case where all of the following apply:   (i)   the Secretary has made a previous determination under this section that the individual is entitled to be paid ACCS for a session of care in a week in an income year (the relevant income year );   (ii)   the first deadline for the relevant income year has passed;   (iii)   a CCS fortnight has begun after the first deadline for the relevant income year has passed;     the individual has met the CCS reconciliation conditions for the relevant income year on or before the first Monday of the CCS fortnight in which the week referred to in paragraph   (a) occurs; the Secretary must determine:   (f)   that the individual is entitled to be paid ACCS (grandparent) for the sessions of care referred to in paragraph   (c); and   (g)   the amount of ACCS (grandparent) the individual is entitled to be paid. Note:   See subsection   (1) for preconditions for making determinations under this subsection.   (5)   A determination cannot be made under subsection   (4) for an individual for a week if the CCS fortnight that includes the week starts more than 28 days before the individual made the application referred to in paragraph   (4)(a). Entitlement to be paid ACCS (transition to work)   (6)   If the Secretary is satisfied that:   (a)   the individual has applied to the Secretary, in a form and manner approved by the Secretary, and within any time period approved by the Secretary, for ACCS (transition to work) in relation to the week; and   (b)   the application contains the information, and is accompanied by the documents, required by the Secretary; and   (c)   the individual is eligible for ACCS under section   85CK of the Family Assistance Act for one or more sessions of care provided by the service to the child in the week, or would be except that a session of care is provided on a day in an immunisation grace period for the child (see subsection   (9)); and   (d)   there is no determination in effect under subsection   67CH(2) that a provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and   (e)   the individual meets the information requirements in subsection   (10) for the week; and   (ea)   in the case where all of the following apply:   (i)   the Secretary has made a previous determination under this section that the individual is entitled to be paid ACCS for a session of care in a week in an income year (the relevant income year );   (ii)   the first deadline for the relevant income year has passed;   (iii)   a CCS fortnight has begun after the first deadline for the relevant income year has passed;     the individual has met the CCS reconciliation conditions for the relevant income year on or before the first Monday of the CCS fortnight in which the week referred to in paragraph   (a) occurs; the Secretary must determine:   (f)   that the individual is entitled to be paid ACCS (transition to work) for the sessions of care referred to in paragraph   (b); and   (g)   the amount of ACCS (transition to work) the individual is entitled to be paid. Note:   See subsection   (1) for preconditions for making determinations under this subsection.   (7)   A determination cannot be made under subsection   (6) for an individual for a week if the CCS fortnight that includes the week starts before the individual made the application referred to in paragraph   (6)(a). No entitlement to be paid CCS or ACCS   (8)   If the Secretary is not satisfied as referred to in subsection   (2), (3), (4) or (6), the Secretary must determine that the individual is not entitled to be paid CCS or ACCS for the sessions of care provided to the child by the service in the week. Immunisation grace period   (9)   A session of care is provided on a day in an immunisation grace period for a child if:   (a)   on the day, the child does not meet the immunisation requirements in section   6 of the Family Assistance Act; and   (b)   the day is no more than 63 days after the day the child ceased to meet the immunisation requirements. Meeting the information requirements   (10)   An individual meets the information requirements for a week if, on a day in the week:   (a)   either of the following applies:   (i)   the Secretary has the details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid;   (ii)   the Secretary made a request of the individual under section   67FE no more than 28 days ago; and   (b)   any of the following applies:   (i)   the Secretary has the tax file number of each TFN determination person;   (ii)   the Secretary made a determination under subsection   67BE(2) or (3) in relation to the individual’s claim no more than 28 days ago;   (iii)   the Secretary made a request of the individual under section   67FG no more than 28 days ago;   (iv)   the Secretary has the tax file number of the individual and is satisfied that it is unreasonable in the circumstances for the individual to provide the tax file number of each TFN determination person other than the individual;   (c)   if, before the week, a period for giving information or producing a document required under Division   1 of Part   6 had ended without the individual giving the information or producing the document—the individual has given the information or produced the document. Notice requiring information about enrolments   (11)   For paragraph   (1)(e), the Secretary may, by written notice, require an individual to give to the Secretary, in a form and manner approved by the Secretary, information stated in the notice in relation to the child’s enrolment for sessions of care provided, or to be provided, by an approved child care service. 67CE   Notice of determinations under this Subdivision Notice to individual   (1)   The Secretary must give written notice to an individual for whom any of the following determinations are made, no later than 7 days after making the determination:   (a)   a determination under section   67CC about the individual’s eligibility for CCS for a child;   (b)   a determination under section   67CD about the individual’s entitlement to be paid CCS or ACCS for a week, if the determination is different from a determination made under that section for the individual for the previous week for any of the following reasons:   (i)   a change in the individual’s applicable percentage;   (ii)   a change in the individual’s subsidised hours.   (2)   At least once every CCS quarter, the Secretary must give written notice to an individual for whom determinations are made under section   67CD for weeks starting in the CCS quarter.   (3)   A CCS quarter is the period of 3 months starting on the first Monday of the first CCS fortnight each January, April, July and October. Notice to providers   (4)   The Secretary must give written notice of a determination made under section   67CD to the provider of the child care service that provided the sessions of care to which the determination relates, as soon as practicable after making the determination.   (5)   A notice under subsection   (4) may be given to a provider by making the notice available to the provider using an electronic interface.   (6)   If the Secretary has decided to pay the fee reduction amount in relation to a determination under section   67CD directly to the individual under subsection   67EC(2), the notice under subsection   (4) of this section must include a statement to that effect. Subdivision C — Determinations for individuals claiming CCS or ACCS in substitution for individual who has died 67CF   Determination of individual’s entitlement to be paid CCS or ACCS in substitution for individual who has died Preconditions for making determinations   (1)   The Secretary may make a determination under this section for an individual (the substitute ) only if:   (a)   the substitute has made an effective claim in respect of a child for CCS in substitution for an individual who has died; and   (b)   the provider of a child care service that provided sessions of care to the child in a week to which the claim relates has given the Secretary a report under section   204B (requirement to report about children for whom care is provided) in relation to the child for each week in which such sessions of care were provided, including such a report as varied, substituted or corrected under subsection   204B(6) or section   204C; and   (c)   either of the following applies:   (i)   the Secretary has the details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid;   (ii)   the Secretary made a request of the individual under section   67FE no more than 28 days ago.   (1A)   For the purposes of paragraph   (1)(b), the provider of the child care service is taken to have given the Secretary a report under section   204B in relation to the child for a week even if the report is not given by the day required under paragraph   204B(2)(d). Note:   The report must still be given in accordance with paragraphs 204B(2)(a), (b) and (c), and the information included in the report as required by those provisions must be accurate and complete (see subsection   204B(3)). Individual entitled to be paid CCS or ACCS in substitution   (2)   If the Secretary is satisfied that the substitute is eligible for an amount of CCS or ACCS under section   85DA of the Family Assistance Act, the Secretary must determine in writing:   (a)   that the substitute is entitled to be paid CCS or ACCS in substitution for the individual who has died; and   (b)   the amount of CCS or ACCS that the substitute is entitled to be paid. Individual not entitled to be paid CCS or ACCS in substitution   (3)   If the Secretary is not satisfied as referred to in subsection   (2), the Secretary must determine that the substitute is not entitled to be paid CCS or ACCS in substitution for the individual who has died. 67CG   Notice of determinations under this Subdivision     The Secretary must give written notice to an individual for whom a determination is made under section   67CF about the individual’s entitlement to be paid CCS or ACCS in substitution for an individual who has died, no later than 7 days after making the determination. Subdivision D — Determinations for approved providers 67CH   Determination of provider’s entitlement to be paid ACCS (child wellbeing) Preconditions for making determinations   (1)   The Secretary must make a determination under this section for an approved provider for a week, in relation to sessions of care provided by an approved child care service of the provider to a child, if:   (a)   either of the following is in effect in relation to the child for the week:   (i)   a certificate given by the provider under section   85CB of the Family Assistance Act;   (ii)   a determination made by the Secretary under section   85CE of the Family Assistance Act; and   (b)   the provider has given the Secretary a report for the week under section   204B (requirement to report about children for whom care is provided) in relation to the child, including such a report as varied, substituted or corrected under subsection   204B(6) or section   204C; and   (c)   the provider has given the Secretary a declaration, in a form approved by the Secretary:   (i)   for a certificate or determination in effect because of subparagraph   85CA(2)(b)(i) of the Family Assistance Act—that the provider has made reasonable endeavours to identify an individual who is eligible for CCS (child wellbeing) for the sessions of care and has not been able to identify anyone; or   (ii)   for a certificate or determination in effect because of subparagraph   85CA(2)(b)(ii) of the Family Assistance Act—that the child is in a class prescribed for the purposes of that subparagraph.   (1A)   For the purposes of paragraph   (1)(b), the provider is taken to have given the Secretary a report for the week under section   204B in relation to the child even if the report is not given by the day required under paragraph   204B(2)(d). Note:   The report must still be given in accordance with paragraphs 204B(2)(a), (b) and (c), and the information included in the report as required by those provisions must be accurate and complete (see subsection   204B(3)). Provider entitled to be paid ACCS (child wellbeing)   (2)   If the Secretary is satisfied that the provider is eligible for ACCS under subsection   85CA(2) of the Family Assistance Act for sessions of care provided to the child in the week, the Secretary must determine in writing:   (a)   that the provider is entitled to be paid ACCS (child wellbeing) for those sessions of care; and   (b)   the amount of ACCS (child wellbeing) that the provider is entitled to be paid. Provider not entitled to be paid ACCS (child wellbeing)   (3)   If the Secretary is not satisfied as referred to in subsection   (2), the Secretary must determine in writing that the provider is not entitled to be paid ACCS (child wellbeing) for those sessions of care. 67CI   Notice of determinations under this Subdivision   (1)   The Secretary must give written notice of a determination made under this Subdivision to the approved provider for whom the determination was made as soon as practicable.   (2)   A notice under subsection   (1) may be given to an approved provider by making the notice available to the provider using an electronic interface. Division   4 — Estimates etc. of adjusted taxable income 67DA   Simplified outline of this Division To work out the amount of CCS an individual is entitled to be paid for a week, it is necessary to know the individual’s adjusted taxable income for the income year the week relates to. The final amount of the individual’s income for the income year usually cannot be known until after the income year has ended. In the meantime, the Secretary is able to rely on an estimate provided by the individual, or on an indexed estimate or the indexed actual income of an earlier income year. After the individual meets the CCS reconciliation conditions, any underpayment to the individual will generally be topped up and any overpayments become debts due to the Commonwealth. 67DB   Determinations when adjusted taxable income is not known Determinations under section   67CD   (1)   This section applies if, at the time of making a determination under section   67CD for a week in a CCS fortnight, for an individual who is not eligible for any kind of ACCS, the individual has not met the CCS reconciliation conditions. Estimate   (2)   The Secretary may make the determination under section   67CD on the basis of the most recent of whichever of the following estimates (if any) exists on the first Monday of the CCS fortnight:   (a)   a reasonable estimate given to the Secretary by the individual;   (b)   the indexed estimate stated in a notice given to the individual under section   67DC and with a start day that has arrived or passed;   (c)   the indexed actual income stated in a notice given to the individual under section   67DD and with a start day that has arrived or passed. No estimate   (3)   If none of the estimates referred to in subsection   (2) exists on the first Monday of the CCS fortnight, the Secretary must determine under subsection   67CD(8) that the individual is not entitled to be paid CCS or ACCS. 67DC   Indexed estimates   (1)   The Secretary may calculate an indexed estimate for an individual under subsection   (5), with a start day chosen by the Secretary, if:   (a)   the individual, or the individual’s partner, is a claimant for CCS by fee reduction; and   (b)   a determination is in effect under paragraph   67CC(1)(a) that the claimant is eligible for CCS for a child; and   (c)   information about the adjusted taxable income of the individual needed to make a determination under Division   3 for the claimant is not known; and   (d)   the claimant has given the Secretary an estimate of the amount needed that the Secretary considers to be reasonable.   (2)   If the Secretary calculates an indexed estimate for the individual, the Secretary may give the claimant a notice:   (a)   stating the indexed estimate for the individual; and   (b)   specifying the start day used in the Secretary’s calculation (which must be the first day of a CCS fortnight at least 14 days after the day the notice is given).   (3)   The Secretary must not give a notice under subsection   (2) stating an indexed estimate for the individual with a start day in an income year if the Secretary has already given a notice under subsection   (2) stating an indexed estimate for that individual with a start day in the same income year.   (4)   A notice given to a claimant under subsection   (2) stating an indexed estimate for an individual has no effect if, before the start day specified in the notice for the indexed estimate, the Secretary gives the claimant a notice under subsection   67DD(2) stating an indexed actual income for the same individual. Any such notice under subsection   67DD(2) must specify a start day that is no earlier than the start day specified in the superseded notice.   (5)   Calculate an indexed estimate (which may be nil) for the individual by multiplying the individual’s current ATI number (see subsection   (6)) by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4): where: AWE means the amount published by the Australian Statistician in a document titled “Average Weekly Earnings” under the headings “Average Weekly Earnings, Australia—Original—Persons—All employees total earnings” (or, if any of those change, in a replacement document or under replacement headings). highest previous November means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest. most recent November means the November of the income year before the income year in which the start day occurs. reference period , in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.   (6)   For the purposes of subsection   (5), the individual’s current ATI number is:   (a)   if, at the time of calculation, the Secretary has given the claimant a notice under subsection   67DD(2) stating an indexed actual income for the individual with a start day that has not arrived—the indexed actual income stated in the notice; or   (b)   if paragraph   (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section   67DB (disregarding the effect for couples of section   67DE of this Act and clause   3AA of Schedule   3 to the Family Assistance Act); or   (c)   if paragraph   (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section   67DB if the individual were the claimant (disregarding the effect for couples of section   67DE of this Act and clause   3AA of Schedule   3 to the Family Assistance Act).   (7)   A notice under subsection   (2) is not a legislative instrument. 67DD   Indexed actual incomes   (1)   The Secretary may calculate an indexed actual income for an individual under subsection   (4), with a start day chosen by the Secretary, if:   (a)   the individual, or the individual’s partner, is a claimant for CCS by fee reduction; and   (b)   a determination is in effect under paragraph   67CC(1)(a) that the claimant is eligible for CCS; and   (c)   information about the adjusted taxable income of the individual needed to make a determination under Division   3 for the claimant is not known; and   (d)   the most recent such determination made for the claimant was made on the basis of an indexed estimate or an indexed actual income; and   (e)   since the claimant was last given a notice under subsection   67DC(2) or subsection   (2) of this section stating an indexed estimate or indexed actual income for an individual, the claimant has not given the Secretary an estimate of the claimant’s adjusted taxable income that the Secretary considers to be reasonable; and   (f)   the adjusted taxable income for an income year ( actual income ) of the individual (disregarding the effect for couples of clause   3AA of Schedule   3 to the Family Assistance Act) becomes known to the Secretary and it is the most recent income year for which the individual’s actual income is known to the Secretary.   (2)   If:   (a)   the Secretary calculates an indexed actual income for the individual; and   (b)   the indexed actual income is greater than the individual’s current ATI number (see subsection   (5)); the Secretary may give the claimant a notice:   (c)   stating the indexed actual income for the individual; and   (d)   specifying the start day used in the Secretary’s calculation (which must be the start of a CCS fortnight at least 14 days after the day the notice is given).   (3)   A notice given to a claimant under subsection   (2) stating an indexed actual income for an individual has no effect if, before the start day specified in the notice, the Secretary gives the claimant another notice under that subsection or a notice under subsection   55AA(2) stating an indexed estimate or indexed actual income for the same individual. Any other such notice must specify a start day that is no earlier than the start day specified in the superseded notice.   (4)   Calculate an indexed actual income (which may be nil) for the individual by multiplying the actual income of the individual which became known to the Secretary by the indexation factor, rounding the result to the nearest dollar and rounding 50 cents upwards. The indexation factor is the greater of 1 and the factor worked out to 3 decimal places as follows (increasing the factor by 0.001 if it would, if worked out to 4 decimal places, end in a number greater than 4): where: AWE means the amount published by the Australian Statistician in a document titled “Average Weekly Earnings” under the headings “Average Weekly Earnings, Australia—Original—Persons—All employees total earnings” (or, if any of those change, in a replacement document or under replacement headings). highest previous November means the November in which, of all the Novembers from November 2004 to the November before the most recent November (inclusive), AWE was the highest. most recent November means the November of the income year before the income year in which the start day occurs. reference period , in a particular November, means the period described by the Australian Statistician as the last pay period ending on or before a specified day that is the third Friday of that November.   (5)   For the purposes of paragraph   (2)(b), the individual’s current ATI number is:   (a)   if, at the time of calculation, the Secretary has given the claimant a notice under subsection   67DC(2) or subsection   (2) of this section stating an indexed estimate or indexed actual income for the individual with a start day that has not arrived—the indexed estimate or indexed actual income stated in the notice; or   (b)   if paragraph   (a) does not apply and the individual is the claimant—the amount the Secretary is permitted to use for the individual under section   67DB (disregarding the effect for couples of section   67DE of this Act and clause   3AA of Schedule   3 to the Family Assistance Act); or   (c)   if paragraph   (a) does not apply and the individual is the claimant’s partner—the amount the Secretary would be permitted to use for the individual under section   67DB if the individual were the claimant (disregarding the effect for couples of section   67DE of this Act and clause   3AA of Schedule   3 to the Family Assistance Act).   (6)   A notice under subsection   (2) is not a legislative instrument. 67DE   Indexed estimates and indexed actual incomes for members of couples   (1)   This section applies in relation to any individual who is a member of a couple.   (2)   For the purposes of this Act or the Family Assistance Act, any reference to a determination under section   67CD being made on the basis of an indexed estimate, or an indexed actual income, for an individual or stated in a notice, is affected by subsection   (3).   (3)   The reference is taken to be a reference to the determination being made on the basis of the indexed estimate, or the indexed actual income, for that individual or stated in that notice, combined with:   (a)   the indexed estimate or indexed actual income for the individual’s partner stated in a notice given to:   (i)   if the individual is the claimant for CCS or ACCS (grandparent)—the individual; or   (ii)   if the individual is the partner of the claimant—the individual’s partner;     under subsection   67DC(2) or 67DD(2) with the most recent start day that has arrived or passed; or   (b)   if there is no such indexed estimate or indexed actual income—a reasonable estimate of the adjusted taxable income of the individual’s partner (disregarding the effect of clause   3AA of Schedule   3 to the Family Assistance Act) that has been given to the Secretary by the individual. Division   5 — Payments 67EA   Simplified outline of this Division If an individual is entitled to be paid CCS or ACCS by fee reduction for sessions of care provided to a child in a week:   (a)   the Secretary pays the amount to the provider of the child care service (less a withholding amount in the case of CCS); and   (b)   the provider must pass on the amount to the individual within 14 days or a longer period directed by the Secretary (whether as a fee reduction or in any other way). The provider’s obligation to pass on the amount is dealt with in section   201A. If the individual does not receive their full entitlement in this way, the entitlement is paid directly to them, though usually not until after the CCS reconciliation conditions are met. Approved providers who are entitled to be paid ACCS (child wellbeing), and individuals who are entitled to be paid CCS or ACCS in substitution for an individual who has died, are paid their entitlements directly. 67EB   Payments to providers of individuals’ entitlements to CCS or ACCS by fee reduction   (1)   If a fee reduction decision is made for an individual in relation to sessions of care provided by a child care service to a child, the Secretary must pay the fee reduction amount for the decision to the credit of a bank account nominated and maintained by the provider of the service. Note:   However, the Secretary may instead pay the fee reduction amount directly to the individual (see subsection   67EC(2)).   (2)   The following table sets out the decisions that are fee reduction decisions and the amount that is the fee reduction amount for each such decision. A reference to a provider being given notice of a fee reduction decision is a reference to the provider being given notice of the decision under the provision specified for the decision in the table.   Fee reduction decisions and fee reduction amounts Item Fee reduction decision Fee reduction amount Notice of the decision 1 a determination made under subsection   67CD(2) of an amount of CCS the individual is entitled to be paid for sessions of care provided by a service to a child in a week, if made while the child is still enrolled for care by the service the amount of CCS the individual is entitled to be paid less the withholding amount for the payment subsection 67CE(4) 2 a determination made under subsection   67CD(3), (4) or (6) of an amount of ACCS the individual is entitled to be paid for sessions of care provided by a service to a child in a week, if made while the child is still enrolled for care by the service the amount of ACCS the individual is entitled to be paid subsection 67CE(4) 3 a decision on review under Part   5 of this Act or under the ART Act that has the effect that the amount of CCS an individual is entitled to be paid for sessions of care provided by a service to a child in a week in a CCS fortnight is increased (including from nil), if the decision is made: (a) before the individual meets the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and (b) while the child is still enrolled for care by the service the amount by which the entitlement is increased, less the withholding amount for the payment subsection 106A(2) or 109B(2A) or section   136 4 a decision on review under Part   5 of this Act or under the ART Act that has the effect that the amount of ACCS an individual is entitled to be paid for sessions of care provided by a service to a child in a week in a CCS fortnight is increased (including from nil), if the decision is made: (a) before the individual meets the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and (b) while the child is still enrolled for care by the service the amount by which the entitlement is increased subsection 106A(2) or 109B(2A) or section   136   (3)   The withholding amount , for a payment, is the following percentage of the payment:   (a)   10%;   (b)   if the Minister’s rules prescribe a different percentage and paragraph   (c) does not apply—the prescribed percentage;   (c)   if a determination made under subsection   (4) applies to the individual—the percentage specified in the determination.   (4)   The Secretary may make a determination specifying a percentage for an individual for the purposes of paragraph   (3)(c), if the Secretary is satisfied that the percentage is appropriate to manage a debt that has been or might be incurred by the individual under Part   4.   (5)   A determination made under subsection   (4) is not a legislative instrument.   (6)   This section is subject to:   (a)   subsection   67EC(2) (direct payment to individuals); and   (b)   Part   4 (overpayments and debt recovery); and   (c)   paragraph   195H(1)(f) (suspension of payments); and   (d)   section   205B (setting off business continuity payments). 67EC   Payment directly to individuals of entitlements to CCS or ACCS Before CCS reconciliation conditions met   (1)   If:   (a)   a decision is made for an individual in relation to sessions of care provided by an approved child care service to a child; and   (b)   the decision would be a fee reduction decision except that the child is not enrolled for care by the service when the decision is made; the Secretary must pay the amount that would have been the fee reduction amount for the decision, in accordance with subsection   (5):   (c)   directly to the individual; or   (d)   if the Secretary considers it appropriate—to another person:   (i)   on the individual’s behalf; or   (ii)   to discharge or set off an obligation of the individual to the other person.   (2)   If:   (a)   a fee reduction decision is made for an individual in relation to sessions of care provided by an approved child care service to a child; and   (b)   the Secretary considers that it is appropriate in the circumstances; the Secretary may pay the fee reduction amount directly to the individual in accordance with subsection   (5) instead of under subsection   67EB(1) (payment to credit of approved provider’s bank account). Fee reduction amounts not passed on   (3)   If a provider:   (a)   remits a fee reduction amount to the Secretary in accordance with paragraph   201A(1)(b); or   (b)   incurs a debt to the Commonwealth under section   71D in relation to a fee reduction amount; the Secretary may pay the fee reduction amount directly to the individual in accordance with subsection   (5). After CCS reconciliation conditions met   (4)   If:   (a)   an individual is entitled to be paid CCS or ACCS by fee reduction for sessions of care provided by an approved child care service in CCS fortnights starting in an income year (the relevant income year ); and   (b)   the individual meets the CCS reconciliation conditions for the relevant income year; and   (c)   the total of the fee reduction amounts passed on by the provider of the service to the individual under section   201A, for fee reduction decisions for weeks in CCS fortnights starting in the relevant income year, is less than the total amount of CCS or ACCS the individual is entitled to be paid for those weeks; the Secretary must pay so much of the difference as has not already been paid under subsection   (1), (2) or (3) to the individual under subsection   (5). Note:   CCS payments for an income year are capped if the CCS reconciliation conditions for the income year are met after the second deadline for the income year (see subsection   105D(2A)). How amounts are to be paid under this section   (5)   The whole or any part of an amount mentioned in subsection   (1), (2), (3) or (4) must be paid at such time as the Secretary considers appropriate:   (a)   to the credit of a bank account nominated and maintained by:   (i)   the individual; or   (ii)   if the amount is to be paid to another person under paragraph   (1)(b)—the other person; or   (b)   if the Secretary so directs—in a different way.   (6)   Without limitation, the Secretary may consider that it is not appropriate to make a payment under subsection   (1), (2) or (3) until after the individual meets the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week to which the payment relates starts. Provisions this section is subject to   (7)   This section is subject to:   (a)   Part   4 (overpayments and debt recovery); and   (b)   Division   3 of Part   8B (payments to payment nominees). 67ED   Payment of CCS or ACCS in substitution for an individual who has died   (1)   If an individual is entitled to be paid CCS or ACCS in substitution for an individual who has died, the Secretary must pay the amount of the entitlement, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the individual.   (2)   The Secretary may direct that the whole or part of the amount is to be paid in a different way. If the Secretary does so, the amount must be paid in accordance with the direction.   (3)   This section is subject to:   (a)   Part   4 (overpayments and debt recovery); and   (b)   Division   3 of Part   8B (payments to payment nominees). 67EE   Payments to provider in respect of provider’s own entitlement to be paid ACCS (child wellbeing)   (1)   If a provider is entitled to be paid an amount of ACCS (child wellbeing) for sessions of care provided to a child in a week, the Secretary must pay the amount, at such time as the Secretary considers appropriate and to the credit of a bank account nominated and maintained by the provider.   (2)   This section is subject to:   (a)   Part   4 (overpayments and debt recovery); and   (b)   paragraph   195H(1)(f) (suspension of payments); and   (c)   section   205B (setting off business continuity payments). Division   6 — Giving information 67FA   Simplified outline of this Division Individuals who are eligible for CCS or ACCS have a duty to keep the Secretary informed about changes of circumstances that might affect their eligibility or entitlement. The Secretary may also request individuals from time to time to give information relevant to their eligibility or entitlement. Providers have a duty to notify the Secretary if they consider that a child who has been considered to be at risk of serious abuse or neglect is not at risk. The Secretary may also request them to give information about various matters. 67FB   Notice of change of circumstances: individuals   (1)   An individual must notify the Secretary as soon as practicable, in a manner set out in a notice given to the individual under section   67FD, if:   (a)   a determination is in effect under paragraph   67CC(1)(a) that the individual is eligible for CCS for a child; and   (b)   any of the following happens:   (i)   an event that causes the individual to cease to be eligible for CCS for sessions of care provided by an approved child care service to the child;   (ii)   if the individual was eligible for a kind of ACCS—an event that causes the individual to cease to be eligible for that kind of ACCS for sessions of care provided by an approved child care service to the child;   (iii)   an event that affects whether the individual is entitled to be paid CCS or a kind of ACCS, or the amount of CCS or ACCS the individual is entitled to be paid, for the child;   (iv)   the individual becomes aware that an event referred to in subparagraph   (i), (ii) or (iii) is likely to happen.   (2)   An individual commits an offence if the individual contravenes subsection   (1). Penalty:   Imprisonment for 6 months.   (3)   Subsection   (1) does not require an individual who has been eligible for ACCS (transition to work) to notify the Secretary of the end of the 24 week period referred to in paragraph   85CK(2)(b) of the Family Assistance Act.   (4)   To avoid doubt, subsection   (1) does not require an individual who is eligible for CCS or ACCS for an Aboriginal or Torres Strait Islander child to notify the Secretary that the child is an Aboriginal or Torres Strait Islander child. 67FC   Notice if child not at risk of serious abuse or neglect: providers   (1)   An approved provider must notify the Secretary as soon as practicable, in a manner set out in a notice given to the provider under section   67FD, if:   (a)   a certificate given by the provider under section   85CB (certification for ACCS (child wellbeing)) of the Family Assistance Act is in effect in relation to a child for a week; and   (b)   the provider considers that the child is not at any risk of serious abuse or neglect during the week; and   (c)   the time for cancelling the certificate under section   85CC of the Family Assistance Act has passed.   (2)   An approved provider must notify the Secretary as soon as possible, in a manner set out in a notice given to the provider under section   67FD, if:   (a)   the provider knows that a determination made by the Secretary under section   85CE (determination for ACCS (child wellbeing)) of the Family Assistance Act is in effect in relation to a child for a week; and   (b)   the provider considers that the child is not at any risk of serious abuse or neglect during the week.   (3)   A person commits an offence if the person contravenes subsection   (1) or (2). Penalty:   60 penalty units.   (4)   Subsection   (1) and (2) apply even if the certificate or determination has ceased to have effect. 67FD   Manner of notifying change of circumstances   (1)   The Secretary must approve a manner of notification to be used to notify the Secretary of matters required to be notified under sections   67FB and 67FC.   (2)   The Secretary must give individuals to whom section   67FB applies and approved providers to whom section   67FC applies written notice of the approved manner. 67FE   Request for bank account details     If:   (a)   a determination is in effect under paragraph   67CC(1)(a) that an individual is eligible for CCS for a child; and   (b)   the Secretary is satisfied that the Secretary does not have the details of a bank account, maintained by the individual alone or jointly with someone else, into which amounts of CCS or ACCS can be paid; the Secretary may, by written notice given to the individual, request the individual to give the Secretary the details of such a bank account within 28 days of the request. 67FG   Request for tax file number etc. of TFN determination persons     If:   (a)   a determination is in effect under paragraph   67CC(1)(a) that an individual is eligible for CCS for a child; and   (b)   the Secretary does not know the tax file number of one or more of the TFN determination persons; the Secretary may, by written notice given to the individual, request that the individual provide the tax file number of a specified TFN determination person within 28 days of the request. 67FH   Request for information about care provided   (1)   The Secretary may, by written notice given to the approved provider of a child care service, require the provider to give the Secretary information in relation to any aspect of care provided or expected to be provided by the service.   (2)   The notice must:   (a)   specify the period in relation to which, or the intervals at which, the information is to be provided; and   (b)   be given in a form and manner approved by the Secretary.   (3)   Information given in response to the notice must be given in a form and manner approved by the Secretary. 67FI   Request for information in relation to eligibility or entitlement for CCS or ACCS     The Secretary may, by written notice given to an individual for whom a determination is in effect under paragraph   67CC(1)(a) that the individual is eligible for CCS for a child, request the individual to give the Secretary, before the end of the period specified in the notice, the information specified in the notice in relation to the individual’s present or future eligibility or entitlement for CCS or ACCS. Division   7 — Payment protection and garnishee orders 67GA   Simplified outline of this Division Generally, a payment of CCS or ACCS is protected, subject to some exceptions related to debt management and payment to nominees. 67GB   Protection of payments in relation to CCS and ACCS   (1)   Payments of the following amounts are absolutely inalienable, whether by way of, or in consequence of, sale, assignment, charge, execution, bankruptcy or otherwise:   (a)   child care subsidy;   (b)   additional child care subsidy;   (c)   payments under section   67EB (fee reduction amounts);   (d)   payments under section   205A or 205C (business continuity payments).   (2)   Subsection   (1) has effect subject to the following provisions:   (a)   paragraph   67EC(5)(b) and subsection   67ED(2) (about payment of CCS or ACCS in a different way);   (b)   section   84A (about setting off a person’s entitlement to family assistance against a debt of the person);   (c)   section   87A (setting off debts against various payments);   (d)   Division   3 of Part   8B (about payments to payment nominee). 67GC   Effect of garnishee etc. order   (1)   If:   (a)   a person has an account with a financial institution; and   (b)   payments of any of the kinds mentioned in subsection   67GB(1) are being paid, or have been paid, to the credit of the account; and   (c)   a court order in the nature of a garnishee order comes into force in respect of the account; the court order does not apply to the saved amount (if any) in the account.   (2)   The saved amount is worked out as follows: Method statement Step 1.   Work out the total amount of the payments mentioned in subsection   (1) that have been paid to the credit of the account during the 4 week period immediately before the court order came into force. Step 2.   Subtract from the step 1 amount the total amount withdrawn from the account during the same 4 week period: the result is the saved amount. Part   4 — Overpayments and debt recovery Division   1 — Preliminary 68   References to amount paid to person     For the purposes of this Part, an amount of family assistance is taken to be paid to a person if:   (a)   the amount is applied against a liability of that person or another person for:   (i)   a primary tax; or   (ii)   a debt under this Act or the Social Security Act 1991 ; or   (b)   the amount is set off under this Part against another amount. Note:   CCS or ACCS is also taken to have been paid to a person if a fee reduction amount is passed on to an individual (see section   201A). 69   Special provisions relating to approved providers     For the purposes of this Part, a reference to an amount being paid to a person when the person is an approved provider includes a reference to an amount that, at the time when it was paid, was paid to an approved provider even if:   (a)   the provider is no longer approved; or   (b)   the provider is no longer approved in respect of the service concerned. Division   2 — Amounts recoverable under this Act 70   Debts due to the Commonwealth     If an amount has been paid by way of family assistance, one ‑ off payment to families, a payment under section   67EB, a payment under section   205A or 205C, economic security strategy payment to families, back to school bonus, single income family bonus, a clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021, the amount is a debt due to the Commonwealth only to the extent to which a provision of:   (a)   this Act; or   (b)   the Data ‑ matching Program (Assistance and Tax) Act 1990 ; expressly provides that it is. 71   Debts in respect of family assistance other than CCS, ACCS and family tax benefit advance No entitlement to amount   (1)   If:   (a)   an amount has been paid to a person by way of family tax benefit, stillborn baby payment or single income family supplement (the assistance ) in respect of a period or event; and   (b)   the person was not entitled to the assistance in respect of that period or event; the amount so paid is a debt due to the Commonwealth by the person. Overpayment   (2)   If:   (a)   an amount (the received amount ) has been paid to a person by way of assistance; and   (b)   the received amount is greater than the amount (the correct amount ) of assistance that should have been paid to the person under the family assistance law; the difference between the received amount and the correct amount is a debt due to the Commonwealth by the person. 71A   Debts arising in respect of family tax benefit advances No entitlement to advance   (1)   If:   (a)   a family tax benefit advance has been paid to an individual; and   (b)   the individual was not entitled to the advance; the amount so paid is a debt due to the Commonwealth by the individual. Overpayment   (2)   If:   (a)   an amount (the received amount ) of family tax benefit advance has been paid to an individual; and   (b)   the received amount is greater than the amount (the correct amount ) of family tax benefit advance that should have been paid to the individual under the family assistance law; the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual. Debt arising during the repayment period for a family tax benefit advance   (3)   If:   (a)   an individual is paid a family tax benefit advance; and   (b)   the repayment period for the advance has not expired; and   (c)   one of the following occurs:   (i)   the individual ceases to be entitled to be paid family tax benefit by instalment;   (ii)   the individual’s Part A rate becomes nil (before reduction under clause   5 or 25A of Schedule   1 to the Family Assistance Act); the amount of unrepaid family tax benefit advance becomes a debt due to the Commonwealth by the individual. Debt arising due to variation or review after the repayment period for a family tax benefit advance has expired   (4)   If:   (a)   an individual is paid a family tax benefit advance; and   (b)   the individual’s Part A rate has been reduced under clause   5 or 25A of Schedule   1 to the Family Assistance Act to repay the advance; and   (c)   the repayment period for the advance has expired; and   (d)   due to a variation in a determination, or a variation or substitution of a decision on review (other than a variation under subsection   28(2) or (6)), the reduction in the individual’s Part A rate under clause   5 or 25A of Schedule   1 to the Family Assistance Act has not been sufficient to repay the advance; and   (e)   at the time of the variation of the determination, or the variation or substitution of the decision on review:   (i)   the individual is not entitled to be paid family tax benefit by instalment; or   (ii)   the individual’s Part A rate is nil (before reduction under clause   5 or 25A of Schedule   1 to the Family Assistance Act); the amount of the family tax benefit advance left unrepaid as a result of the variation of the determination, or the variation or substitution of the decision on review, becomes a debt due to the Commonwealth by the individual. Note:   If the individual is entitled to be paid family tax benefit by instalment and has a Part A rate greater than nil, the unrepaid amount of the advance is to be repaid by reductions in the individual’s Part A rate (see clause   51 of Schedule   1 to the Family Assistance Act). Debt arising due to variation under subsection   28(2) or (6)   (5)   If:   (a)   an individual is paid a family tax benefit advance; and   (b)   the individual’s Part A rate has been reduced under clause   5 or 25A of Schedule   1 to the Family Assistance Act to repay the advance; and   (c)   due to a variation in a determination of the individual’s entitlement to family tax benefit made under subsection   28(2) or (6), the reduction in the individual’s Part A rate under clause   5 or 25A of Schedule   1 to the Family Assistance Act has not been sufficient to repay the advance; the amount of the family tax benefit advance left unrepaid as a result of the variation of the determination becomes a debt due to the Commonwealth by the individual.   (6)   If a debt is created under subsection   (5) and the Secretary varies the determination of the individual’s entitlement to family tax benefit under subsection   28(3) or (4), the debt is taken never to have been created. Note:   If, after the variation, the individual’s Part A rate was not sufficient to repay the advance, the unrepaid amount of the advance is to be repaid either by reductions in the individual’s Part A rate (see clauses   48 and 51 of Schedule   1 to the Family Assistance Act) or as a debt under subsection   (3) or (4). Debt arising due to determination under clause   45 of Schedule   1 to the Family Assistance Act   (7)   If:   (a)   an individual is paid a family tax benefit advance; and   (b)   the Secretary determines under clause   45 of Schedule   1 to the Family Assistance Act that the amount of the advance that is unrepaid is to be a debt; the amount of the family tax benefit advance becomes a debt due to the Commonwealth by the individual. Meaning of FTB advance debt   (8)   The debt due to the Commonwealth under subsection   (1), (2), (3), (4), (5) or (7) is an FTB advance debt . 71B   Debts in respect of CCS or ACCS—no entitlement   (1)   If:   (a)   an amount is paid to an individual (the recipient ) by way of CCS for one or more sessions of care, but the recipient is not entitled to be paid CCS for the sessions of care; or   (b)   an amount is paid to an individual (the recipient ) by way of a kind of ACCS for one or more sessions of care, but the recipient is not entitled to be paid that kind of ACCS for the sessions of care; or   (c)   an amount is paid to a provider (the recipient ) by way of ACCS (child wellbeing) for a session of care provided to a child, but the recipient is not entitled to be paid ACCS (child wellbeing) for the session of care; the amount is a debt due to the Commonwealth by the recipient.   (2)   If:   (a)   a payment is made under Division   5 of Part   3A to a financial institution for the credit of an account kept with the institution (an incorrect account ); and   (b)   the Secretary is satisfied that the amount was intended to be paid for the credit of an account kept in the name of a person who is not the person, or one of the persons, in whose name the incorrect account is kept; an amount equal to the amount of the payment made to the institution is, subject to subsection   93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name the incorrect account is kept. 71C   Debts in respect of CCS or ACCS—overpayment   (1)   If:   (a)   an amount (the received amount ) is paid to an individual by way of CCS or ACCS for one or more sessions of care; and   (b)   the received amount is greater than the amount (the correct amount ) of CCS or ACCS the individual was entitled to be paid for the sessions of care; the difference between the received amount and the correct amount is a debt due to the Commonwealth by the individual.   (2)   If:   (a)   an amount (the received amount ) is paid to a provider under section   67EE by way of ACCS (child wellbeing) for one or more sessions of care; and   (b)   the received amount is greater than the amount (the correct amount ) of ACCS (child wellbeing) the provider was entitled to be paid for the sessions of care; the difference between the received amount and the correct amount is a debt due to the Commonwealth by the provider. 71D   Debts in respect of fee reduction amounts provider fails to pass on or remit     If a provider to whom notice of a fee reduction decision is given does not do one of the following within 14 days after the notice is given (or, if that period has been extended under subsection   201A(2A), within the extended period):   (a)   pass on the fee reduction amount for the decision to the individual to whom the decision relates;   (b)   remit the fee reduction amount to the Secretary in a manner approved by the Secretary; an amount equal to the fee reduction amount is a debt due to the Commonwealth by the provider. 71DA   Debts in respect of CCS or ACCS—absences before first attendance or after last attendance When this section applies   (1)   This section applies if:   (a)   an amount (the CCS/ACCS amount ) is paid to an individual by way of CCS or ACCS for a session of care provided by a child care service of a provider to a child on a day; and   (b)   the child did not attend any part of the session of care on the day; and   (c)   the day was:   (i)   before the day the child first attended a session of care provided by the service; or   (ii)   after the last day the child attended a session of care provided by the service before the child ceased to be enrolled for care by the service; and   (d)   the service is not taken to have provided the session of care to the child on the day under subsection   10(2), (3) or (5) of the Family Assistance Act; and   (e)   the individual incurs a debt under subsection   71B(1) for the CCS/ACCS amount. If debt is incurred before reconciliation   (2)   If the individual incurs the debt before the individual meets the CCS reconciliation conditions for the income year in which the session of care occurs, then:   (a)   the individual is not taken to have incurred the debt; and   (b)   the CCS/ACCS amount is instead a debt due to the Commonwealth by the provider. If debt is incurred after reconciliation   (3)   If the individual incurs the debt after the individual meets the CCS reconciliation conditions for the income year in which the session of care occurs, then:   (a)   the amount of the debt is taken to be the amount of the withholding component of the CCS/ACCS amount (see subsection   (4)); and   (b)   the amount of the fee reduction component of the CCS/ACCS amount is a debt due to the Commonwealth by the provider (see subsection   (5)).   (4)   The withholding component of the CCS/ACCS amount is the amount that would be the withholding amount under subsection   67EB(3), if it were assumed that:   (a)   subsections   67EB(3) and (4) applied for the purposes of this section; and   (b)   references to a payment in subsection   67EB(3) were instead references to the CCS/ACCS amount.   (5)   The fee reduction component of the CCS/ACCS amount is the CCS/ACCS amount less the withholding component of the CCS/ACCS amount. Interaction with section   71F   (6)   If:   (a)   under paragraph   (2)(b), the provider incurs a debt for the CCS/ACCS amount; and   (b)   under paragraph   71F(2)(b), the provider incurs a debt that consists wholly or partly of an amount (the corresponding 71F(2)(b) amount ) that relates to the same session of care as the CCS/ACCS amount; then:   (c)   if the CCS/ACCS amount is equal to, or more than, the corresponding 71F(2)(b) amount—the provider is taken not to have incurred so much of the debt under paragraph   71F(2)(b) that is equal to the corresponding 71F(2)(b) amount; and   (d)   if the corresponding 71F(2)(b) amount is more than the CCS/ACCS amount—the provider is taken not to have incurred a debt for the CCS/ACCS amount under paragraph   (2)(b) of this section.   (7)   If:   (a)   under paragraph   (3)(b), the provider incurs a debt for the amount of the fee reduction component of the CCS/ACCS amount; and   (b)   under paragraph   71F(3)(b), the provider incurs a debt that consists wholly or partly of an amount (the corresponding 71F(3)(b) amount ) that relates to the same session of care as the CCS/ACCS amount; then:   (c)   if the amount of the fee reduction component is equal to, or more than, the corresponding 71F(3)(b) amount—the provider is taken not to have incurred so much of the debt under paragraph   71F(3)(b) that is equal to the corresponding 71F(3)(b) amount; and   (d)   if the corresponding 71F(3)(b) amount is more than the amount of the fee reduction component—the provider is taken not to have incurred a debt for the amount of the fee reduction component under paragraph   (3)(b) of this section. 71E   Debts in respect of ACCS (child wellbeing) for provider—individual at fault   (1)   The Secretary may make a determination for an individual and a provider in the circumstances referred to in subsection   (2). If the Secretary does so:   (a)   the provider is taken not to have incurred a debt that, apart from the determination, was incurred by the provider under subsection   71B(1) or 71C(2); and   (b)   the amount of the debt is instead a debt due to the Commonwealth by the individual.   (2)   The circumstances are that:   (a)   the individual makes a false or misleading statement; and   (b)   because of the statement, the provider is paid an amount by way of ACCS (child wellbeing) for one or more sessions of care provided by a service to a child who was in the care of the individual immediately before the sessions of care were provided; and   (c)   the provider incurs a debt under subsection   71B(1) or 71C(2) in relation to the payment. 71F   Debts in respect of CCS or ACCS for individual—provider at fault When this section applies   (1)   This section applies if:   (a)   an amount (the CCS/ACCS amount ) is paid to an individual by way of CCS or ACCS for a session of care provided by a child care service of a provider; and   (b)   all or part of the CCS/ACCS amount (the attributable component ) is paid to the individual because the provider has:   (i)   made a false or misleading statement; or   (ii)   failed to comply with the family assistance law; and   (c)   the individual incurs a debt under subsection   71B(1) or 71C(1) for the CCS/ACCS amount. If debt is incurred before reconciliation   (2)   If the individual incurs the debt before the individual meets the CCS reconciliation conditions for the income year in which the session of care occurs, then:   (a)   the amount of the debt is taken to be reduced by the amount of the attributable component; and   (b)   the amount of the attributable component is instead a debt due to the Commonwealth by the provider. If debt is incurred after reconciliation   (3)   If the individual incurs the debt after the individual meets the CCS reconciliation conditions for the income year in which the session of care occurs, then:   (a)   the amount of the debt is taken to be the amount of the withholding component of the CCS/ACCS amount (see subsection   (4)); and   (b)   the amount of the fee reduction component of the CCS/ACCS amount (see subsection   (5)) is a debt due to the Commonwealth by the provider.   (4)   The withholding component of the CCS/ACCS amount is the amount that would be the withholding amount under subsection   67EB(3), if it were assumed that:   (a)   subsections   67EB(3) and (4) applied for the purposes of this section; and   (b)   references to a payment in subsection   67EB(3) were instead references to the CCS/ACCS amount.   (5)   The fee reduction component of the CCS/ACCS amount is the CCS/ACCS amount less the withholding component of the CCS/ACCS amount. 71G   Debts where provider approval is suspended cancelled or varied   (1)   If:   (a)   an amount is paid to a provider under the family assistance law; and   (b)   before the payment is made:   (i)   the provider’s approval, or the provider’s approval in respect of a service, is suspended by operation of section   197AB; or   (ii)   the provider’s approval is cancelled by operation of subsection   197L(1); or   (iii)   the provider’s approval is varied to remove a service from the approval by operation of subsection   197L(3); and   (c)   because of that suspension, cancellation or variation, the recipient should not have been paid the amount; the amount paid is a debt due to the Commonwealth by the provider.   (2)   If:   (a)   a fee reduction amount is paid to a provider under section   67EB in relation to a session of care provided by a child care service of the provider on a day; and   (b)   after the payment is made, one of the following events occurs and takes effect on or before the day:   (i)   the provider’s approval is cancelled or suspended (other than by operation of section   197AB or subsection   197L(1));   (ii)   the provider’s approval is varied to remove the service from the approval (other than by operation of subsection   197L(3));   (iii)   the provider’s approval in respect of the service is suspended (other than by operation of section   197AB); so much of the fee reduction amount as relates to the session of care is a debt due to the Commonwealth by the provider. 71H   Debts in respect of business continuity payments paid to provider   (1)   If:   (a)   an amount is paid under section   205A or 205C (business continuity payments) in respect of a child care service; and   (b)   any of the following occurs:   (i)   the approval of the provider of the service is suspended or cancelled;   (ii)   the approval of the provider of the service is varied to remove the service from the approval;   (iii)   the approval of the provider in respect of the service is suspended; and   (c)   the whole or a part of the amount has not already been set off against another amount under section   205B by the day the suspension, cancellation or variation takes effect; then that whole or part   is a debt due to the Commonwealth by the provider immediately before the provider’s approval was suspended, cancelled or varied.   (1A)   If:   (a)   an amount is paid under section   205C (business continuity payments—emergency or disaster) in respect of a child care service; and   (b)   the provider of the service is not eligible for the whole or a part of the payment; then that whole or part   is a debt due to the Commonwealth by the provider.   (2)   If:   (a)   a payment under section   205A or 205C is made to a financial institution for the credit of an account kept with the institution (an incorrect account ); and   (b)   the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of a person who was not the person, or one of the persons, in whose name the incorrect account was kept; an amount equal to the amount of the payment made to the institution is, subject to subsection   93A(5), a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name the incorrect account was kept. 71I   Debts arising in respect of one ‑ off payment to families   (1)   This section applies in relation to an individual (the recipient ) who has been paid a one ‑ off payment to families (the relevant payment ). What determinations are relevant?   (2)   Each of the following is a relevant determination in relation to the recipient:   (a)   if the relevant payment was made because, at that time, subsection   86(2) of the Family Assistance Act applied to the recipient (whether or not it was also made because subsection   86(3) of that Act also applied)—the determination referred to in paragraph   86(2)(a) of the Family Assistance Act;   (b)   if the relevant payment was made because, at that time, subsection   86(3) of the Family Assistance Act applied to the recipient (whether or not it was also made because subsection   86(2) also applied)—a determination made under Part   3 of the Social Security (Administration) Act 1999 because of which the, or an, instalment that satisfied paragraphs 86(3)(a), (b) and (c) of the Family Assistance Act was paid;   (c)   if the relevant payment was made because, at that time, subsection   86(4) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   86(4)(b) of the Family Assistance Act. Situation in which whole amount is a debt   (3)   If:   (a)   after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to:   (i)   11   May 2004 (if the relevant determination is covered by paragraph   (2)(a) or (b)); or   (ii)   all or part of the 2002 ‑ 03 income year (if the relevant determination is covered by paragraph   (2)(c));     is or was (however described) changed, revoked, set aside, or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:   (i)   unless subparagraph   (ii) applies—the recipient; or   (ii)   if the relevant determination is covered by paragraph   (2)(b)—the other individual, or one of the other individuals, referred to in paragraph   86(3)(b) of the Family Assistance Act; and   (c)   had the change, revocation, setting aside or superseding occurred on or before 11   May 2004, the relevant payment would not have been made; the amount of the relevant payment is a debt due to the Commonwealth by the recipient. Situation in which part of amount is a debt   (4)   If:   (a)   after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to:   (i)   11   May 2004 (if the relevant determination is covered by paragraph   (2)(a) or (b)); or   (ii)   all or part of the 2002 ‑ 03 income year (if the relevant determination was covered by paragraph   (2)(c));     is or was (however described) changed, revoked, set aside, or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:   (i)   unless subparagraph   (ii) applies—the recipient; or   (ii)   if the relevant determination is covered by paragraph   (2)(b)—the other individual, or one of the other individuals, referred to in paragraph   86(3)(b) of the Family Assistance Act; and   (c)   had the change, revocation, setting aside or superseding occurred on or before 11   May 2004, the amount of the relevant payment would have been reduced; the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient. 71J   Debts arising in respect of economic security strategy payment to families   (1)   This section applies in relation to an individual (the recipient ) who has been paid an economic security strategy payment to families (the relevant payment ). What determinations are relevant?   (2)   Each of the following is a relevant determination in relation to the recipient:   (a)   if the relevant payment was made because, at that time, subsection   89(2) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   89(2)(a) of that Act;   (b)   if the relevant payment was made because, at that time, subsection   89(3) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   89(3)(a) of that Act;   (c)   if the relevant payment was made because, at that time, subsection   89(4) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   89(4)(a) of that Act;   (d)   if the relevant payment was made because, at that time, subsection   89(5) of the Family Assistance Act applied to the recipient—a determination made under Part   3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied paragraphs 89(5)(a), (b) and (c) of the Family Assistance Act was paid;   (e)   if the relevant payment was made because, at that time, subsection   89(6) of the Family Assistance Act applied to the recipient—a determination under the ABSTUDY Policy Manual because of which the whole or part of the instalment was paid in the circumstances described in that subsection;   (f)   if the relevant payment was made because, at that time, subsection   89(7) of the Family Assistance Act applied to the recipient—a determination under the Veterans’ Children Education Scheme because of which the whole or part of the allowance was paid in the circumstances described in that subsection;   (g)   if the relevant payment was made because, at that time, subsection   89(8) of the Family Assistance Act applied to the recipient—a determination under the Military Rehabilitation and Compensation Act Education and Training Scheme because of which the whole or part of the allowance was paid in the circumstances described in that subsection;   (h)   if the relevant payment was made because, at that time, subsection   93(2) of the Family Assistance Act applied to the recipient—a determination made under Part   3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied paragraphs 93(2)(a) and (b) of the Family Assistance Act was paid;   (i)   if the relevant payment was made because, at that time, subsection   93(3) of the Family Assistance Act applied to the recipient—a determination under the ABSTUDY Policy Manual because of which the whole or part of the instalment was paid in the circumstances described in that subsection;   (j)   if the relevant payment was made because, at that time, subsection   93(4) of the Family Assistance Act applied to the recipient—a determination under the Veterans’ Children Education Scheme because of which the allowance was paid in the circumstances described in that subsection;   (k)   if the relevant payment was made because, at that time, subsection   93(5) of the Family Assistance Act applied to the recipient—a determination under the Military Rehabilitation and Compensation Act Education and Training Scheme because of which the allowance was paid in the circumstances described in that subsection. Situation in which whole amount is a debt   (3)   If:   (a)   after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to 14   October 2008, is or was (however described) changed, revoked, set aside, or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:   (i)   unless subparagraph   (ii) or (iii) applies—the recipient;   (ii)   if the relevant determination is covered by paragraph   (2)(d)—the recipient or the other individual, or one of the other individuals, covered by paragraph   89(5)(b) of the Family Assistance Act;   (iii)   if the relevant determination is covered by paragraph   (2)(e), (f) or (g)—the recipient or the student, or one of the students, covered by paragraph   89(6)(a), (7)(a) or (8)(a) of the Family Assistance Act; and   (c)   had the change, revocation, setting aside or superseding occurred on or before 14   October 2008, the relevant payment would not have been made; the amount of the relevant payment is a debt due to the Commonwealth by the recipient. Situation in which part of amount is a debt   (4)   If:   (a)   after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to 14   October 2008, is or was (however described) changed, revoked, set aside, or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:   (i)   unless subparagraph   (ii) or (iii) applies—the recipient;   (ii)   if the relevant determination is covered by paragraph   (2)(d)—the recipient or the other individual, or one of the other individuals, covered by paragraph   89(5)(b) of the Family Assistance Act;   (iii)   if the relevant determination is covered by paragraph   (2)(e), (f) or (g)—the recipient or the student, or one of the students, covered by paragraph   89(6)(a), (7)(a) or (8)(a) of the Family Assistance Act; and   (c)   had the change, revocation, setting aside or superseding occurred on or before 14   October 2008, the amount of the relevant payment would have been reduced; the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient. 71K   Debts arising in respect of back to school bonus or single income family bonus   (1)   This section applies in relation to an individual (the recipient ) who has been paid a back to school bonus or a single income family bonus (the relevant payment ). What determinations are relevant?   (2)   Each of the following is a relevant determination in relation to the recipient:   (a)   if the relevant payment was made because, at that time, subsection   95(2) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   95(2)(a) of that Act;   (b)   if the relevant payment was made because, at that time, subsection   95(3) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   95(3)(a) of that Act;   (c)   if the relevant payment was made because, at that time, subsection   95(4) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   95(4)(a) of that Act;   (d)   if the relevant payment was made because, at that time, section   98 of the Family Assistance Act applied to the recipient—the determination made under Part   3 of the Social Security (Administration) Act 1999 that resulted in the recipient receiving the carer payment or disability support pension;   (e)   if the relevant payment was made because, at that time, subsection   101(2) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   101(2)(a) of that Act;   (f)   if the relevant payment was made because, at that time, subsection   101(3) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   101(3)(a) of that Act;   (g)   if the relevant payment was made because, at that time, subsection   101(4) of the Family Assistance Act applied to the recipient—the determination referred to in paragraph   101(4)(a) of that Act. Situation in which whole amount is a debt   (3)   If:   (a)   after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to 3   February 2009, is or was (however described) changed, revoked, set aside, or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the recipient knowingly made a false or misleading statement, or knowingly provided false information; and   (c)   had the change, revocation, setting aside or superseding occurred on or before 3   February 2009, the relevant payment would not have been made; the amount of the relevant payment is a debt due to the Commonwealth by the recipient. Situation in which part of amount is a debt   (4)   If:   (a)   after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to 3   February 2009, is or was (however described) changed, revoked, set aside, or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the recipient knowingly made a false or misleading statement, or knowingly provided false information; and   (c)   had the change, revocation, setting aside or superseding occurred on or before 3   February 2009, the amount of the relevant payment would have been reduced; the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient. 71L   Debts arising in respect of clean energy advance   (1)   This section applies in relation to an individual who has been paid a clean energy advance.   (2)   For the purposes of this section, the relevant determination in relation to the individual is the determination referred to in paragraph   103(1)(a) or (2)(a) or 104(1)(a) of the Family Assistance Act. Situation in which whole amount is a debt   (3)   If:   (a)   after the advance was paid to the individual, the relevant determination in relation to the individual, at least so far as it relates to a day in the period starting on 1   July 2012 and ending on 30   June 2013, is or was (however described) changed, revoked, set aside or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and   (c)   had the change, revocation, setting aside or superseding occurred on or before the day the advance was paid, the advance would not have been paid; the amount of the advance is a debt due to the Commonwealth by the individual. Situation in which part of amount is a debt   (4)   If:   (a)   after the advance was paid to the individual, the relevant determination in relation to the individual, at least so far as it relates to a day in the period starting on 1   July 2012 and ending on 30   June 2013, is or was (however described) changed, revoked, set aside or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and   (c)   had the change, revocation, setting aside or superseding occurred on or before the day the advance was paid, the amount of the advance would have been reduced; the amount by which the advance would have been reduced is a debt due to the Commonwealth by the individual. 71M   Debts arising in respect of ETR payment   (1)   This section applies in relation to an individual who has been paid an ETR payment.   (2)   For the purposes of this section, each of the following is a relevant determination in relation to the individual:   (a)   if the ETR payment was made because, at that time, subsection   102A(1) of the Family Assistance Act applied to the individual—the determination referred to in paragraph   102A(1)(a) of that Act;   (b)   if the ETR payment was made because, at that time, subsection   102A(2) of the Family Assistance Act applied to the individual—a determination made under Part   3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied paragraphs 102A(2)(a), (b), (c) and (e) of the Family Assistance Act was paid;   (c)   if the ETR payment was made because, at that time, subsection   102A(3) of the Family Assistance Act applied to the individual—a determination under the ABSTUDY Policy Manual because of which the whole or part of the instalment was paid in the circumstances described in that subsection;   (d)   if the ETR payment was made because, at that time, subsection   102A(4) of the Family Assistance Act applied to the individual—a determination made under Part   3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied:   (i)   paragraphs 102A(4)(a), (c), (d) and (f) of the Family Assistance Act was paid; or   (ii)   paragraphs 102A(4)(b), (c), (d) and (f) of the Family Assistance Act was paid, if that instalment was paid to the individual;   (e)   if the ETR payment was made because, at that time, subsection   102D(1) of the Family Assistance Act applied to the individual—a determination made under Part   3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied paragraphs 102D(1)(a), (b) and (c) of the Family Assistance Act was paid;   (f)   if the ETR payment was made because, at that time, subsection   102D(2) of the Family Assistance Act applied to the individual—a determination under the ABSTUDY Policy Manual because of which the whole or part of the instalment was paid in the circumstances described in that subsection;   (g)   if the ETR payment was made because, at that time, subsection   102D(3) of the Family Assistance Act applied to the individual—a determination made under Part   3 of the Social Security (Administration) Act 1999 because of which the instalment that satisfied:   (i)   paragraphs 102D(3)(a), (c) and (d) of the Family Assistance Act was paid; or   (ii)   paragraphs 102D(3)(b), (c) and (d) of the Family Assistance Act was paid, if that instalment was paid to the individual;   (h)   if the ETR payment was made because, at that time, subsection   102F(1) of the Family Assistance Act applied to the individual—the determination referred to in paragraph   102F(1)(a) of that Act. Situation in which whole amount is a debt   (3)   If:   (a)   after the ETR payment was paid to the individual, the relevant determination in relation to the individual, at least so far as it relates to 8   May 2012, is or was (however described) changed, revoked, set aside or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and   (c)   had the change, revocation, setting aside or superseding occurred on or before the day the ETR payment was paid, the ETR payment would not have been paid; the amount of the ETR payment is a debt due to the Commonwealth by the individual. Situation in which part of amount is a debt   (4)   If:   (a)   after the ETR payment was paid to the individual, the relevant determination in relation to the individual, at least so far as it relates to 8   May 2012, is or was (however described) changed, revoked, set aside or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and   (c)   had the change, revocation, setting aside or superseding occurred on or before the day the ETR payment was paid, the amount of the ETR payment would have been reduced; the amount by which the ETR payment would have been reduced is a debt due to the Commonwealth by the individual. 72   Debts arising in respect of 2020 economic support payment   (1)   This section applies in relation to an individual who has been paid a 2020 economic support payment because subsection   116(2), (3) or (4) of the Family Assistance Act applied to the individual on a day.   (2)   If:   (a)   after the payment was paid to the individual, the determination mentioned in that subsection of the Family Assistance Act, at least so far as the determination relates to that day, is or was (however described) changed, revoked, set aside, or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and   (c)   had the change, revocation, setting aside or superseding occurred on or before that day, the payment would not have been paid; the amount of the payment is a debt due to the Commonwealth by the individual. 72A   Debts arising in respect of additional economic support payment   (1)   This section applies in relation to an individual who has been paid an additional economic support payment 2020 or additional economic support payment 2021 because subsection   123(2), (3) or (4) of the Family Assistance Act applied to the individual on a day.   (2)   If:   (a)   after the payment was paid to the individual, the determination mentioned in that subsection of the Family Assistance Act, at least so far as the determination relates to that day, is or was (however described) changed, revoked, set aside or superseded by another determination; and   (b)   the decision to change, revoke, set aside or supersede the determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and   (c)   had the change, revocation, setting aside or superseding occurred on or before that day, the payment would not have been paid; the amount of the payment is a debt due to the Commonwealth by the individual. 73   Debts arising from ART stay orders     If:   (a)   a person applies to the ART for ART review or ART child care provider review of a decision; and   (b)   the ART makes an order under subsection   32(2) (ART may stay operation or implementation) of the ART Act; and   (c)   as a result of the order or the operation of subsection   107(3) (when ART’s decision on review comes into operation) of the ART Act, the amount that has in fact been paid to the person under the family assistance law is greater than the amount that should have been paid to the person under the family assistance law; the difference between the amount that was in fact paid to the person and the amount that should have been paid is a debt due to the Commonwealth. 74   Person other than payee obtaining payment of a cheque     If:   (a)   an amount of family assistance, one ‑ off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021 is paid by cheque; and   (b)   a person other than the payee obtains possession of the cheque from the payee; and   (c)   the cheque is not endorsed by the payee to the person; and   (d)   the person obtains value for the cheque; the amount of the cheque is a debt due by the person to the Commonwealth. 75   Debts arising from conviction of person for involvement in contravention of family assistance law by debtor     If:   (a)   a person (the recipient ) is liable to repay an amount paid to the recipient under the family assistance law; and   (b)   the amount was paid to the recipient because the recipient contravened a provision of the family assistance law; and   (c)   another person is convicted of an offence:   (i)   that is taken to have been committed because of section   11.2 or 11.2A of the Criminal Code ; or   (ii)   against section   11.4 or 11.5 of the Criminal Code ;     in relation to that contravention; the recipient and the other person are jointly and severally liable to pay the debt. 76   Data ‑ matching Program (Assistance and Tax) Act debts     If:   (a)   an amount has been paid to a person by way of family assistance; and   (b)   the amount is a debt due to the Commonwealth under subsection   11(6) of the Data ‑ matching Program (Assistance and Tax) Act 1990 ; the amount so paid is recoverable by the Commonwealth. 77   Notices in respect of debt   (1)   If a debt by a person to the Commonwealth under a provision of this Part has not been wholly paid, the Secretary must give the person a notice specifying:   (a)   the date on which it was issued (the date of the notice ); and   (b)   the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred; and   (c)   the period to which the debt relates; and   (d)   the outstanding amount of the debt at the date of the notice; and   (e)   the day on which the outstanding amount is due and payable; and   (ea)   the effect of sections   78 and 78A; and   (f)   that a range of options is available for repayment of the debt; and   (g)   the contact details for inquiries concerning the debt.   (2)   The outstanding amount of the debt is due and payable on the 28th day after the date of the notice.   (3)   The Secretary may give more than one notice under subsection   (1) in relation to a person and a debt of the person. 78   Interest charge—no repayment arrangement in effect   (1)   If:   (a)   a notice is given to a person under subsection   77(1) in relation to a debt; and   (b)   an amount (the unpaid amount ) of the debt remains unpaid at the end of the day (the due day ) on which the debt is due to be paid; and   (c)   at the end of the due day, there is no arrangement in effect under section   91 in relation to the debt; then the person is liable to pay, by way of penalty, interest charge, worked out under subsection   (3), for each day in the period described in subsection   (2). Note:   For exemptions, see sections   78D and 78E.   (2)   The period starts at the beginning of the day after the due day and ends at the end of the earlier of the following days:   (a)   the last day at the end of which any of the following remains unpaid:   (i)   the unpaid amount;   (ii)   interest charge on any of the unpaid amount;   (b)   the day before the first day, after the due day, on which the person makes a payment under an arrangement under section   91 in relation to the debt.   (3)   The interest charge for a day in the period described in subsection   (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:   (a)   the unpaid amount;   (b)   the interest charge from previous days. Note 1:   For interest charge rate see section   78C. Note 2:   The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section   78B. 78A   Interest charge—failure to comply with or termination of repayment arrangement   (1)   If:   (a)   an arrangement is in effect under section   91 in relation to a person and a debt; and   (b)   the person fails to make a payment under the arrangement; then the person is liable to pay, by way of penalty, interest charge, worked out under subsection   (3), for each day in the period described in subsection   (2). Note:   For exemptions, see sections   78D and 78E.   (2)   The period starts at the beginning of the day after the day (the due day ) on which the payment was required to be made under the arrangement and ends at the end of the earliest of the following days:   (a)   the last day at the end of which any of the following remains unpaid:   (i)   the outstanding amount of the debt;   (ii)   interest charge on any of the outstanding amount of the debt;   (b)   the day before the first day, after the due day, on which the person has paid all the payments that have so far become due and payable under the arrangement;   (c)   the day before the day the arrangement is terminated under section   91.   (3)   The interest charge for a day in the period described in subsection   (2) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:   (a)   the outstanding amount of the debt;   (b)   the interest charge from previous days. Note 1:   For interest charge rate see section   78C. Note 2:   The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section   78B. Repayment arrangement is terminated   (4)   If:   (a)   an arrangement is in effect under section   91 in relation to a person and a debt; and   (b)   the arrangement is then terminated under section   91 on a day (the termination day ); then:   (c)   the following amounts (if any) are due and payable on the 14th day after the termination day:   (i)   the outstanding amount of the debt;   (ii)   interest charge on any of the outstanding amount of the debt; and   (d)   if, at the end of that 14th day, any of those amounts remains unpaid, the person is liable to pay, by way of penalty, interest charge, worked out under subsection   (6), for each day in the period described in subsection   (5). Note:   For exemptions, see sections   78D and 78E.   (5)   The period starts at the beginning of the day after that 14th day and ends at the end of the earlier of the following days:   (a)   the last day at the end of which any of the following remains unpaid:   (i)   the outstanding amount of the debt;   (ii)   interest charge on any of the outstanding amount of the debt;   (b)   the day before the first day, after that 14th day, on which the person makes a payment under another arrangement under section   91 in relation to the debt.   (6)   The interest charge for a day in the period described in subsection   (5) is worked out by multiplying the interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:   (a)   the outstanding amount of the debt;   (b)   the interest charge from previous days. Note 1:   For interest charge rate see section   78C. Note 2:   The interest charge for a day is due and payable to the Commonwealth at the end of that day and is a debt due to the Commonwealth: see section   78B. 78B   Other rules for interest charge When interest charge is due and payable   (1)   The interest charge under section   78 or 78A for a day is due and payable to the Commonwealth at the end of that day. Interest charge is a debt   (2)   The interest charge under section   78 or 78A for a day is a debt due to the Commonwealth by the person. Provisions that do not apply to interest charge debt   (3)   Subsection   77(1) does not apply in relation to the debt referred to in subsection   (2) of this section. 78C   What is the interest charge rate ?   (1)   For the purposes of sections   78 and 78A, the interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.   (2)   The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in column 1 of the table, it is the monthly average yield of 90 ‑ day Bank Accepted Bills published by the Reserve Bank of Australia for the month in column 2 of the table.   Base interest rate Item Column 1 For days in this quarter: Column 2 the monthly average yield of 90 ‑ day Bank Accepted Bills for this month applies: 1 1   January to 31   March the preceding November 2 1   April to 30   June the preceding February 3 1   July to 30   September the preceding May 4 1   October to 31   December the preceding August   (3)   If the monthly average yield of 90 ‑ day Bank Accepted Bills for a particular month in column 2 of the table in subsection   (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90 ‑ day Bank Accepted Bills published by the Reserve Bank of Australia before that month.   (4)   The base interest rate must be rounded to the second decimal place (rounding .005 upwards). 78D   Exemption from interest charge—general   (1)   A person is not liable to pay interest charge under section   78 or 78A if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge:   (a)   the person is receiving instalments of family tax benefit; or   (b)   the person is receiving a social security payment; or   (c)   the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986 ; or   (d)   the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or   (e)   the person is receiving instalments under the Assistance for Isolated Children Scheme; or   (f)   the circumstances determined in an instrument under subsection   (2) apply in relation to the person.   (2)   The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph   (1)(f). 78E   Exemption from interest charge—Secretary’s determination   (1)   The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt.   (2)   The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for:   (a)   failing to enter into an arrangement under section   91 to pay the outstanding amount of the debt; or   (b)   having entered an arrangement, failing to make a payment in accordance with that arrangement.   (3)   The determination may relate to a period before, or to a period that includes a period before, the making of the determination.   (4)   The determination may be expressed to be subject to the person complying with one or more specified conditions.   (5)   If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made.   (6)   If:   (a)   the determination is expressed to be subject to the person complying with one or more specified conditions; and   (b)   the person contravenes a condition or conditions without reasonable excuse; the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred.   (7)   The Secretary may cancel or vary the determination by written notice given to the person. 78F   Guidelines on interest charge provisions     The Minister may, by legislative instrument, determine guidelines relating to the operation of the provisions of this Division dealing with interest charge. 80   Debt from failure to comply with garnishee notice   (1)   If:   (a)   a person (the garnishee debtor ) is given a notice under section   89 in respect of a debt due by another person (the original debtor ) under this Act; and   (b)   the garnishee debtor fails to comply with the notice to the extent that he or she is capable of complying with it; then the amount of the debt outstanding (worked out under subsection   (2)) is recoverable from the garnishee debtor by the Commonwealth by means of:   (c)   legal proceedings; or   (d)   garnishee notice.   (2)   The amount of the debt outstanding is the amount equal to:   (a)   as much of the amount required by the notice under section   89 to be paid by the garnishee debtor as the garnishee debtor was able to pay; or   (b)   as much of the debt due by the original debtor at the time when the notice was given as remains due from time to time; whichever is the lesser.   (3)   If the Commonwealth recovers:   (a)   the whole or part of the debt due by the garnishee debtor under subsection   (1); or   (b)   the whole or part of the debt due by the original debtor; then:   (c)   both debts are reduced by the amount that the Commonwealth has so recovered; and   (d)   the amount specified in the notice under section   89 is to be taken to be reduced by the amount so recovered.   (4)   This section applies to an amount in spite of any law of a State or Territory (however expressed) under which the amount is inalienable.   (5)   This section binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory. 81   Overseas application of provisions     Sections   71 to 75 extend to:   (a)   acts, omissions, matters and things outside Australia, whether in a foreign country or not; and   (b)   all persons (irrespective of nationality or citizenship). Division   3 — Methods of recovery 82   Methods of recovery   (1)   A debt owed by a person is recoverable by the Commonwealth by one or more of the following means:   (a)   deductions from instalments of family tax benefit to which the person is entitled;   (b)   setting off family assistance to which the person is entitled against the debt;   (c)   setting off against one or more child care service payments that are to be made to the person;   (d)   repayment by instalments under an arrangement entered into under section   91;   (e)   if section   92 applies to another person who is entitled to be paid family tax benefit by instalment—deductions from that other person’s instalments of family tax benefit;   (f)   if section   92A applies to another person who is entitled to family assistance—setting off (otherwise than as mentioned in paragraph   (b)) the family assistance against the debt;   (g)   the application of an income tax refund owed to the person;   (h)   if section   93 applies to another person to whom an income tax refund is owed—the application of that refund;   (i)   legal proceedings;   (j)   garnishee notice. Note:   For child care service payment see subsection   3(1).   (3)   In this section: debt means:   (a)   a debt due to the Commonwealth under section   71, 71A, 71B, 71C, 71D, 71DA, 71E, 71F, 71G, 71H, 71I, 71J, 71K, 71L, 71M, 73, 74, 76, 77, 78B or 80; or   (b)   a debt due to the Commonwealth for which a person is liable because of section   75. 84   Deductions from debtor’s family tax benefit   (1)   This section applies to a debt if:   (a)   under section   82, the debt is recoverable by the Commonwealth by means of deductions from instalments of family tax benefit to which the person is entitled; or   (b)   the debt is a debt due by the person to the Commonwealth under the Social Security Act 1991 , the Data ‑ matching Program (Assistance and Tax) Act 1990 , the Farm Household Support Act 2014 , the Paid Parental Leave Act 2010 , the Social Security Act 1947 , the Student Assistance Act 1973 , the Veterans’ Entitlements Act 1986 or the Military Rehabilitation and Compensation Act 2004 ; or   (c)   the debt was incurred under Part   8 of the Student and Youth Assistance Act 1973 as in force before 1   July 1998.   (2)   The debt is to be deducted from instalments of family tax benefit to which the person is entitled in the following way:   (a)   the Secretary is to determine the amount by which each instalment of family tax benefit is to be reduced; and   (aa)   a determination under paragraph   (a) may be an amount that would reduce the payment to nil if the person has consented to the amount of the deduction being an amount that would reduce the payment to nil; and   (b)   each instalment of family tax benefit is to be reduced by the amount determined by the Secretary until the sum of those amounts, and any amounts recovered under an Act referred to in paragraph   (1)(b), is equal to the debt. The Secretary may from time to time vary the amount by which instalments of family tax benefit are to be reduced. 84A   Setting off family assistance against debt owed   (1)   This section applies:   (a)   to a person if the person is entitled to an amount of family assistance; and   (b)   to a debt owed by the person if:   (i)   under section   82, the debt is recoverable by the Commonwealth by means of setting off family assistance to which the person is entitled against the debt; or   (ii)   the debt is a debt due by the person to the Commonwealth under the Social Security Act 1991 , the Data ‑ matching Program (Assistance and Tax) Act 1990 , the Farm Household Support Act 2014 , the Paid Parental Leave Act 2010 , the Social Security Act 1947 , the Student Assistance Act 1973 , the Veterans’ Entitlements Act 1986 or the Military Rehabilitation and Compensation Act 2004 ; or   (iii)   the debt was incurred under Part   8 of the Student and Youth Assistance Act 1973 as in force before 1   July 1998.   (2)   The Secretary may determine that the whole or a part of the entitlement is to be set off against the debt.   (3)   Under subsection   (2), the Secretary may set off a person’s CCS or ACCS only against a debt the person incurs in relation to CCS or ACCS.   (4)   If the Secretary makes a determination under subsection   (2), the amount of the entitlement and the amount of the debt are reduced accordingly. 87   Application of income tax refund owed to person   (1)   If, under section   82, a debt owed by a person is recoverable by the Commonwealth by means of application of an income tax refund payable to the person, the Commissioner of Taxation may apply the whole or a part of the refund to the debt.   (2)   The amount of the refund and the amount of the debt are reduced accordingly. 87A   Setting off debts of an approved provider against child care service payments   (1)   This section applies if a debt owed by an approved provider is to be recovered by the Commonwealth by means of setting off the debt against a payment referred to in paragraph   82(1)(c) (child care service payments).   (2)   The Secretary must determine the amount by which the payment is to be reduced. The determination has effect accordingly.   (3)   A determination under subsection   (2) may cover one or more payments and may make different provision for different payments.   (4)   The Secretary may vary a determination under subsection   (2).   (5)   If a payment is reduced by an amount in accordance with this section, the debt is reduced by that amount.   (6)   A determination under subsection   (2) is not a legislative instrument. 88   Legal proceedings     If, under section   82, a debt is recoverable by the Commonwealth by means of legal proceedings, the debt is recoverable by the Commonwealth in a court of competent jurisdiction. 89   Garnishee notice   (1)   If, under section   82, a debt is recoverable from a person (the debtor ) by the Commonwealth by means of a garnishee notice, the Secretary may by written notice given to another person:   (a)   by whom any money is due or accruing, or may become due, to the debtor; or   (b)   who holds or may subsequently hold money for or on account of the debtor; or   (c)   who holds or may subsequently hold money on account of some other person for payment to the debtor; or   (d)   who has authority from some other person to pay money to the debtor; require the person to whom the notice is given to pay the Commonwealth:   (e)   an amount specified in the notice, not exceeding the amount of the debt or the amount of the money referred to in paragraph   (a), (b), (c) or (d); or   (f)   such amount as is specified in the notice out of each payment that the person becomes liable from time to time to make to the debtor until that debt is satisfied; or   (g)   such percentage as is specified in the notice of each payment that the person becomes liable from time to time to make to the debtor until that debt is satisfied.   (2)   The time for making a payment in compliance with a notice under subsection   (1) is such time as is specified in the notice, not being a time before the money concerned becomes due or is held or before the end of the period of 14 days after the notice is given.   (3)   A person must not refuse or fail to comply with a notice under subsection   (1) to the extent to which the person is capable of complying with the notice. Penalty:   Imprisonment for 12 months.   (4)   If the Secretary gives a notice to a person under subsection   (1), the Secretary must give a copy of the notice to the debtor.   (5)   A person who makes a payment to the Commonwealth in compliance with a notice under subsection   (1) is to be taken to have made the payment under the authority of the debtor and of any other person concerned.   (6)   If:   (a)   a notice is given to a person under subsection   (1) in respect of a debt; and   (b)   an amount is paid by another person in reduction or in satisfaction of the debt; the Secretary must notify the first ‑ mentioned person accordingly, and the amount specified in the notice is to be taken to be reduced by the amount so paid.   (7)   If, apart from this subsection, money is not due or repayable on demand to a person unless a condition is fulfilled, the money is to be taken, for the purposes of this section, to be due or repayable on demand, as the case may be, even though the condition has not been fulfilled.   (8)   This section applies to money in spite of any law of a State or Territory (however expressed) under which the amount is inalienable.   (9)   This section binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory. 91   Arrangement for payment of debt by instalments   (1)   The Secretary may, on behalf of the Commonwealth, enter into an arrangement with a person, other than an approved provider, who owes a debt under which the person is to pay the debt, or the outstanding amount of the debt, by instalments in accordance with the terms of the arrangement.   (1A)   The Secretary may, on behalf of the Commonwealth, enter into an arrangement with an approved provider that owes a debt under which the provider is to pay the debt, or the outstanding amount of the debt, by instalments in accordance with the terms of the arrangement.   (1B)   If a payment is required to be made under an arrangement entered into under subsection   (1) or (1A) before the end of a particular day, the payment must be made before the end of that day.   (2)   An arrangement entered into under subsection   (1) or (1A) has effect, or is taken to have had effect, on and after the day specified in the arrangement as the day on which the arrangement commences (whether that day is the day on which the arrangement is entered into or an earlier or later day).   (3)   If an arrangement entered into under subsection   (1) or (1A) does not specify a day as mentioned in subsection   (2), it has effect on and after the day on which it is entered into.   (4)   The Secretary may terminate or alter an arrangement entered into under subsection   (1) or (1A):   (a)   at the debtor’s request; or   (b)   after giving 28 days’ notice to the debtor of the proposed termination or alteration; or   (c)   without notice, if the Secretary is satisfied that the debtor has failed to disclose material information about the debtor’s true capacity to repay the debt.   (5)   In this section: debt means a debt recoverable by the Commonwealth under Division   2. 92   Deduction by consent from a person’s family tax benefit to meet another person’s debt   (1)   If:   (a)   a person (the debtor ):   (i)   has a debt under this Act or under the Data ‑ matching Program (Assistance and Tax) Act 1990 , the Farm Household Support Act 2014 , the Paid Parental Leave Act 2010 , the Social Security Act 1947 , the Social Security Act 1991 , the Student Assistance Act 1973 , the Veterans’ Entitlements Act 1986 or the Military Rehabilitation and Compensation Act 2004 ; or   (ii)   had incurred a debt under Part   8 of the Student and Youth Assistance Act 1973 as in force before 1   July 1998; and   (b)   another person (the consenting person ) is entitled to be paid family tax benefit by instalment; and   (c)   for the purpose of the recovery of the debt, the consenting person consents to the deduction of an amount from the consenting person’s instalments; the Secretary may deduct the amount from the consenting person’s instalments of family tax benefit.   (2)   The debtor’s debt is reduced by an amount equal to the amount deducted from the consenting person’s family tax benefit.   (3)   The consenting person may revoke the consent at any time. 92A   Setting off family assistance of person against another person’s debt   (1)   If:   (a)   a person (the debtor ):   (i)   has a debt under this Act or under the Data ‑ matching Program (Assistance and Tax) Act 1990 , the Farm Household Support Act 2014 , the Paid Parental Leave Act 2010 , the Social Security Act 1947 , the Social Security Act 1991 , the Student Assistance Act 1973 , the Veterans’ Entitlements Act 1986 or the Military Rehabilitation and Compensation Act 2004 ; or   (ii)   had incurred a debt under Part   8 of the Student and Youth Assistance Act 1973 as in force before 1   July 1998; and   (b)   another person (the consenting person ) is entitled to an amount of family assistance (except family tax benefit to which section   92 applies); and   (c)   for the purpose of the recovery of the debt, the consenting person consents to the deduction of an amount from the consenting person’s entitlement; the Secretary may determine that the whole or a part of the entitlement is to be set off against the debt.   (2)   Subsection   (1) does not apply to an entitlement to be paid CCS or ACCS.   (3)   If the Secretary makes a determination under subsection   (1), the amount of the entitlement and the amount of the debt are reduced accordingly.   (4)   The consenting person may revoke the consent at any time. 93   Application of income tax refund owed to another person   (1)   If:   (a)   a person (the debtor ) has a debt under this Act; and   (b)   another person (the consenting person ) is entitled to an income tax refund; and   (c)   for the purpose of the recovery of the debt, the consenting person consents to the application of an amount from the consenting person’s refund to the debt; the Commissioner of Taxation may apply the whole or a part of the refund to the debt.   (2)   The amount of the refund and the amount of the debt are reduced accordingly.   (3)   The consenting person may revoke the consent at any time. 93A   Recovery of amounts from financial institutions   (1)   If:   (a)   a family assistance payment or family assistance payments are made to a financial institution for the credit of an account kept with the institution; and   (b)   the Secretary is satisfied that the payment or payments were intended to be paid to someone who was not the person or one of the persons in whose name or names the account was kept; the Secretary may give a written notice to the institution setting out the matters mentioned in paragraphs   (a) and (b) and requiring the institution to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:   (c)   an amount specified in the notice, being the amount, or the sum of the amounts, of the family assistance payment or family assistance payments;   (d)   the amount standing to the credit of the account when the notice is given to the institution.   (2)   If:   (a)   a family assistance payment or family assistance payments that are intended to be paid to a person are made to a financial institution for the credit of an account that was kept with the institution by the person or by the person and one or more other persons; and   (b)   the person died before the payment or payments were made; the Secretary may give a written notice to the institution setting out the matters mentioned in paragraphs   (a) and (b) and requiring the institution to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:   (c)   an amount specified in the notice, being the amount, or the sum of the amounts, of the family assistance payment or family assistance payments;   (d)   the amount standing to the credit of the account when the notice is received by the institution.   (2A)   As soon as possible after issuing a notice under subsection   (2), the Secretary must inform the deceased estate in writing of:   (a)   the amount sought to be recovered from the deceased person’s account; and   (b)   the reasons for the recovery action.   (3)   A financial institution must comply with a notice given to it under subsection   (1) or (2). Penalty:   300 penalty units.   (4)   It is a defence to a prosecution of a financial institution for failing to comply with a notice given to it under subsection   (1) or (2) if the financial institution proves that it was incapable of complying with the notice.   (5)   If a notice is given to a financial institution under subsection   (1) (payment made to wrong account) or under subsection   (2) (death of person in whose name the account was kept) in respect of a family assistance payment or family assistance payments, any amount recovered by the Commonwealth from the institution in respect of the debt reduces any debt owed to the Commonwealth by any other person in respect of the family assistance payment or family assistance payments.   (6)   In this section: family assistance payment means:   (a)   a payment of family tax benefit, stillborn baby payment, family tax benefit advance, CCS or ACCS; or   (aa)   a payment of single income family supplement; or   (b)   a payment under section   67EB (fee reduction amount); or   (bc)   a payment under section   205A or 205C (business continuity payments); or   (c)   a payment of one ‑ off payment to families; or   (d)   a payment of economic security strategy payment to families; or   (e)   a payment of back to school bonus or single income family bonus; or   (f)   a payment of clean energy advance; or   (g)   a payment of ETR payment; or   (h)   a payment of 2020 economic support payment; or   (i)   a payment of additional economic support payment 2020; or   (j)   a payment of additional economic support payment 2021. 93B   No time limit on debt recovery action     For the purposes of this Part, legal proceedings, or any action under a provision of this Part, for the recovery of a debt may be commenced or taken at any time. Division   4 — Non ‑ recovery of debts 94   Meaning of debt     In this Division: debt means a debt recoverable by the Commonwealth under Division   2. 94A   Time for recovering certain CCS debts   (1)   This section applies if:   (a)   an individual incurs a debt under subsection   71B(1) or 71C(1) in relation to an amount of CCS; and   (b)   the debt is incurred because the individual does not meet the CCS reconciliation conditions for an income year by the first deadline for the income year.   (2)   The Secretary need not pursue recovery of the debt before the second deadline for the income year. Note:   It is possible for the individual to become entitled again to the amount of the CCS by meeting the CCS reconciliation conditions for the income year. 95   Secretary may write off debt   (1)   The Secretary may, on behalf of the Commonwealth, decide to write off a debt for a stated period or otherwise, but only if subsection   (2), (4A) or (4B) applies. Secretary may write off debt if debt irrecoverable or debt will not be repaid etc.   (2)   The Secretary may decide to write off a debt under subsection   (1) if:   (a)   the debt is irrecoverable at law; or   (b)   the debtor has no capacity to repay the debt; or   (c)   the debtor’s whereabouts are unknown after all reasonable efforts have been made to locate the debtor; or   (d)   it is not cost effective for the Commonwealth to take action to recover the debt.   (3)   For the purposes of paragraph   (2)(a), a debt is taken to be irrecoverable at law if, and only if:   (b)   there is no proof of the debt capable of sustaining legal proceedings for its recovery; or   (c)   the debtor is discharged from bankruptcy and the debt was incurred before the debtor became bankrupt and was not incurred by fraud; or   (d)   the debtor has died leaving no estate or insufficient funds in the debtor’s estate to repay the debt.   (4)   For the purposes of paragraph   (2)(b), if a debt is recoverable by means of:   (a)   deductions under section   84; or   (aa)   deductions under section   1231 of the Social Security Act 1991 ; or   (b)   setting off under section   84A family assistance; or   (c)   application of an income tax refund under section   87; or   (d)   setting off under section   87A against a payment referred to in paragraph   82(1)(c) (child care service payments); the person is taken to have a capacity to repay the debt unless recovery by those means would cause the person severe financial hardship. Secretary may write off subsection   28(2) or (6) debt if claimant and partner separate   (4A)   The Secretary may, under subsection   (1), decide to write off a debt arising because of subsection   28(2) or (6) (which deal with when income tax returns have not been lodged) if the following conditions are met:   (a)   the claimant and the partner mentioned in subparagraph   28(1)(b)(iii) (the ex ‑ partner ) ceased to be members of the same couple after the end of the income year after the cancellation income year mentioned in subsection   28(1);   (b)   if the claimant was required to lodge an income tax return for the cancellation income year—an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant’s taxable income for the cancellation income year;   (c)   in any case—the ex ‑ partner was required to lodge an income tax return for the cancellation income year but still had not done so by the time when the claimant and the ex ‑ partner ceased to be members of the same couple. Debt arising because of CCS reconciliation conditions not being met if claimant and partner separate   (4B)   The Secretary may, under subsection   (1), decide to write off a debt arising because of subsection   105E(2) (review if CCS reconciliation conditions not met) in relation to an income year (the relevant income year ) if:   (a)   the debtor, and an individual who was a TFN determination person for the purposes of a determination under Division   3 of Part   3A for the claimant in relation to sessions of care provided in CCS fortnights starting in the relevant income year, ceased to be members of the same couple after the end of the income year after the relevant income year; and   (b)   if the debtor was required to lodge an income tax return for the relevant income year—the Commissioner of Taxation has made an assessment of the taxable income for the relevant income year of the debtor; and   (c)   the other individual was required to lodge an income tax return for the relevant income year but had not done so at the time the debtor and the other individual ceased to be members of the same couple. When decision under subsection   (1) takes effect   (5)   A decision made under subsection   (1) takes effect:   (a)   if no day is specified in the decision—on the day on which the decision is made; or   (b)   if a day is specified in the decision—on the day so specified (whether that day is before, after or on the day on which the decision is made). Debt that has been written off may be recovered   (6)   Nothing in this section prevents anything being done at any time to recover a debt that has been written off under this section. 96   Power to waive Commonwealth’s right to recover debt   (1)   On behalf of the Commonwealth, the Secretary may waive the Commonwealth’s right to recover the whole or a part of a debt from a debtor only in the circumstances described in section   97, 98, 99, 100, 101 or 102.   (2)   A waiver takes effect:   (a)   on the day specified in the waiver (whether that day is before, after or on the day on which the decision to waive is made); or   (b)   if the waiver does not specify when it takes effect—on the day on which the decision to waive is made. 97   Waiver of debt arising from error   (1)   The Secretary must waive the right to recover the proportion (the administrative error proportion ) of a debt that is attributable solely to an administrative error made by the Commonwealth if subsection   (2) or (3) applies to that proportion of the debt.   (2)   The Secretary must waive the administrative error proportion of a debt if:   (a)   the debtor received in good faith the payment or payments that gave rise to the administrative error proportion of the debt; and   (b)   the person would suffer severe financial hardship if it were not waived.   (3)   The Secretary must waive the administrative error proportion of a debt if:   (a)   the payment or payments were made in respect of the debtor’s eligibility for family assistance for a period or event (the eligibility period or event ) that occurs in an income year; and   (b)   the debt is raised after the end of:   (i)   the debtor’s next income year after the one in which the eligibility period or event occurs; or   (ii)   the period of 13 weeks starting on the day on which the payment that gave rise to the debt was made;     whichever ends last; and   (c)   the debtor received in good faith the payment or payments that gave rise to the administrative error proportion of the debt.   (4)   For the purposes of this section, the administrative error proportion of the debt may be 100% of the debt. 98   Waiver of debt relating to an offence   (1)   If:   (a)   a debtor has been convicted of an offence that gave rise to a proportion of a debt; and   (b)   the court indicated in sentencing the debtor that it imposed a longer custodial sentence on the debtor because he or she was unable or unwilling to pay the debt; the Secretary must waive the right to recover the proportion of the debt that arose in connection with the offence.   (2)   For the purposes of this section, a proportion of a debt may be 100% of the debt. 99   Waiver of small debt   (1)   The Secretary must waive the right to recover a debt if the debt is, or is likely to be, less than the amount referred to in section   1237AAA of the Social Security Act 1991 . Note 1:   The amount referred to in section   1237AAA of the Social Security Act 1991 is indexed on each 1   July (see sections   1191 to 1194 of that Act). Immediately before 1   July 2026, the amount was $250. Note 2:   If the Secretary suspects that there may have been fraud or serious non ‑ compliance in relation to a debt waived under this section, the waiver does not prevent the Secretary from taking further appropriate action against the debtor or any other person.   (2)   Subsection   (1) does not apply if the debt could be recovered by setting off under section   87A against a payment referred to in paragraph   82(1)(c) (child care service payments). 100   Waiver in relation to settlements Settlement of civil action   (1)   If the Commonwealth has agreed to settle a civil action against a debtor for recovery of a debt for less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement. Settlement of proceedings before the ART   (2)   If the Secretary has agreed to settle proceedings before the ART relating to recovery of a debt on the basis that the debtor will pay less than the full amount of the debt, the Secretary must waive the right to recover the difference between the debt and the amount that is the subject of the settlement. Waiver where at least 80% of debt recovered and debtor cannot pay more   (3)   If:   (a)   the Commonwealth has recovered at least 80% of the original value of a debt from a debtor; and   (b)   the Commonwealth and the debtor agree that the recovery is in full satisfaction for the whole of the debt; and   (c)   the debtor cannot repay a greater proportion of the debt; the Secretary must waive the remaining 20% or less of the value of the original debt. Agreement for part ‑ payment in satisfaction of outstanding debt   (4)   If the Secretary and a debtor agree that the debtor’s debt will be fully satisfied if the debtor pays the Commonwealth an agreed amount less than the amount of the debt outstanding at the time of the agreement (the unpaid amount ), the Secretary must waive the right to recover the difference between the unpaid amount and the agreed amount. Limits on agreement to accept part ‑ payment in satisfaction of outstanding debt   (5)   The Secretary must not make an agreement described in subsection   (4) unless the Secretary is satisfied that the agreed amount is at least the present value of the unpaid amount if it is repaid in instalments of amounts, and at times, determined by the Secretary. Formula for working out present value of unpaid amount   (6)   For the purposes of subsection   (5), the present value of the unpaid amount is the amount worked out in accordance with the following formula:     where: annual repayment is the amount of the debt that the Secretary believes would be recovered under Division   2 in a year if subsection   (4) did not apply in relation to the debt. interest is the annual rate of interest specified by the Minister by legislative instrument. rp (repayment period) is the number of years needed to repay the unpaid amount if repayments equal to the annual repayment were made each year. 101   Waiver in special circumstances     The Secretary may waive the right to recover all or part of a debt if the Secretary is satisfied that:   (a)   one of the following subparagraphs applies:   (i)   the debt did not result wholly or partly from the debtor or another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law;   (ii)   the debt resulted wholly or partly from the debtor knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, but that act, failure or omission was justified in the circumstances;   (iii)   the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, but the debtor did not know about that act, failure or omission;   (iv)   the debt resulted wholly or partly from another person knowingly making a false statement or a false representation, or failing or omitting to comply with a provision of the family assistance law, and the debtor knew about that act, failure or omission but it was justified in the circumstances for the debtor not to correct that act, failure or omission; and   (b)   there are special circumstances (other than financial hardship alone) that make it desirable to waive; and   (c)   it is more appropriate to waive than to write off the debt or part of the debt. 102   Secretary may waive debts of a particular class   (1)   The Secretary may, on behalf of the Commonwealth, decide to waive the Commonwealth’s right to recover debts, or parts of debts, arising under or as a result of this Act that are included in a class of debts specified by the Minister by legislative instrument.   (1A)   An instrument made by the Minister under subsection   (1):   (a)   may specify conditions to be met before the Secretary exercises the power to waive debts, or parts of debts, in the specified class; and   (b)   may specify limits on the amounts to be waived in relation to debts in the specified class. The Secretary must exercise the power to waive in accordance with any conditions or limits specified in the instrument.   (2)   A decision under subsection   (1) takes effect:   (a)   if no day is specified in the decision—on the day on which the decision is made; or   (b)   if a day is specified in the decision—on the day so specified (whether that day is before, after or on the day on which the decision is made). Division   5 — Departure prohibition orders Subdivision A — Secretary may make departure prohibition orders 102A   Secretary may make departure prohibition orders   (1)   The Secretary may make an order (a departure prohibition order ) prohibiting a person from departing from Australia for a foreign country if:   (a)   the person has one or more debts to the Commonwealth under this Part; and   (b)   there are not arrangements satisfactory to the Secretary for the one or more debts to be wholly paid; and   (c)   the Secretary believes on reasonable grounds that it is desirable to make the order for the purpose of ensuring that the person does not depart from Australia for a foreign country without:   (i)   having wholly paid the one or more debts; or   (ii)   there being arrangements satisfactory to the Secretary for the one or more debts to be wholly paid. Matters to be taken into account in making order   (2)   Before making an order under this section, the Secretary must have regard to the following matters:   (a)   the capacity of the person to pay the one or more debts;   (b)   whether any action has been taken to recover any such debt, and the outcome of the recovery action;   (c)   the length of time for which any such debt has remained unpaid after the day on which it became due and payable;   (d)   such other matters as the Secretary considers appropriate. Form of order   (3)   A departure prohibition order must be in a form approved by the Secretary. Subdivision B — Departure from Australia of debtors prohibited 102B   Departure from Australia of debtors prohibited     A person must not depart from Australia for a foreign country if:   (a)   a departure prohibition order in respect of the person is in force, and the person knows that the order is in force, or is reckless as to whether the order is in force; and   (b)   the person’s departure is not authorised by a departure authorisation certificate, and the person knows that the departure is not authorised by such a certificate, or is reckless as to whether the departure is authorised by such a certificate. Penalty:   Imprisonment for 12 months. Subdivision C — Other rules for departure prohibition orders 102C   Notification requirements for departure prohibition orders   (1)   This section applies if the Secretary makes a departure prohibition order in respect of a person. Notifying person of order   (2)   The Secretary must notify the person that the order has been made.   (3)   The notice must be in a form approved by the Secretary and must be given as soon as practicable after making the order. Notifying other persons of order   (4)   Unless the Secretary is satisfied that the person is an Australian citizen, the Secretary must give the Secretary of the Department administered by the Minister administering the Migration Act 1958 a copy of the order, and information likely to facilitate identification of the person, for the purposes of administering that Act.   (5)   The Secretary must also give a copy of the order, and information likely to facilitate identification of the person for the purposes of this Division, to such other persons as the Secretary considers appropriate in the circumstances, being persons declared in an instrument under subsection   (6).   (6)   The Secretary may, by legislative instrument, declare persons for the purposes of subsection   (5).   (7)   The Secretary must give a copy of the order or information under subsection   (4) or (5) as soon as practicable after making the order. 102D   Operation of departure prohibition order   (1)   A departure prohibition order comes into force when it is made, and continues in force until it is revoked, or until it is set aside by a court. Note:   Subdivision E deals with appeals to the Federal Court of Australia or the Federal Circuit and Family Court of Australia (Division   2) against the making of departure prohibition orders.   (2)   However, a departure prohibition order in respect of a person is not in force during any period when a deportation order in respect of the person is in force under the Migration Act 1958 . 102E   Revocation and variation of departure prohibition orders   (1)   The Secretary must revoke a departure prohibition order in respect of a person if:   (a)   the person no longer has any debts to the Commonwealth under this Part; or   (b)   there are arrangements satisfactory to the Secretary for the one or more debts the person has to the Commonwealth under this Part to be wholly paid; or   (c)   the Secretary is satisfied that the one or more debts the person has to the Commonwealth under this Part are completely irrecoverable.   (2)   The Secretary may revoke or vary a departure prohibition order in respect of a person if the Secretary considers it desirable to do so.   (3)   A revocation or variation, under this section, of a departure prohibition order may be:   (a)   on application by the person in a form approved by the Secretary; or   (b)   on the Secretary’s own initiative. 102F   Notification requirements for revocations and variations   (1)   If the Secretary revokes or varies a departure prohibition order in respect of a person, the Secretary must give notice of the revocation or variation to:   (a)   the person; and   (b)   each person to whom a copy of the departure prohibition order was given under subsection   102C(4) or (5).   (2)   If:   (a)   a person makes an application under paragraph   102E(3)(a) for the revocation or variation of a departure prohibition order; and   (b)   the Secretary refuses to revoke or vary the order; the Secretary must give notice of the refusal to the person.   (3)   A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made. Subdivision D — Departure authorisation certificates 102G   Application for departure authorisation certificate   (1)   A person in respect of whom a departure prohibition order is in force may apply for a certificate (a departure authorisation certificate ) authorising the person to depart from Australia for a foreign country.   (2)   The application must be in a form approved by the Secretary. 102H   When Secretary must issue departure authorisation certificate   (1)   This section applies if a person makes an application under section   102G for a departure authorisation certificate.   (2)   The Secretary must issue the departure authorisation certificate if the Secretary is satisfied:   (a)   that, if the certificate is issued:   (i)   it is likely that the person will depart from Australia and return to Australia within a period that the Secretary considers appropriate; and   (ii)   it is likely that, within a period that the Secretary considers appropriate, the Secretary will be required by subsection   102E(1) to revoke the departure prohibition order in respect of the person; and   (b)   that it is not necessary for the person to give security under section   102J for the person’s return to Australia.   (3)   If the Secretary is not satisfied as mentioned in subsection   (2), the Secretary must issue the departure authorisation certificate if:   (a)   the person has given security under section   102J for the person’s return to Australia; or   (b)   if the person is unable to give such security, the Secretary is satisfied:   (i)   that the certificate should be issued on humanitarian grounds; or   (ii)   that refusing to issue the certificate will be detrimental to Australia’s interests. 102J   Security for person’s return to Australia   (1)   A person may give such security as the Secretary considers appropriate by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed by the person and the Secretary and is specified in the departure authorisation certificate.   (2)   The Secretary may substitute a later day for the day mentioned in subsection   (1):   (a)   on application by the person in a form approved by the Secretary; or   (b)   on the Secretary’s own initiative.   (3)   The Secretary may refuse an application by a person to substitute a later day if:   (a)   the person refuses to increase the value of the security already given to a level that the Secretary considers appropriate; or   (b)   the person refuses to give such further security as the Secretary considers appropriate; or   (c)   the Secretary considers that it would not be appropriate to substitute the later day. 102K   What departure authorisation certificate must authorise   (1)   A departure authorisation certificate in respect of a person must authorise the departure of the person on or before the seventh day after a day specified in the certificate.   (2)   The day specified in the certificate must be a day that is after the day on which the certificate is issued, but not more than 7 days after that day. 102L   Notification requirements for departure authorisation certificates   (1)   If the Secretary issues a departure authorisation certificate in respect of a person, the Secretary must, as soon as practicable, give a copy of the certificate to:   (a)   the person; and   (b)   each person to whom a copy of the departure prohibition order in respect of the person was given under subsection   102C(4) or (5).   (2)   If:   (a)   a person makes an application under section   102G for a departure authorisation certificate; and   (b)   the Secretary refuses to issue the certificate; the Secretary must give notice of the refusal to the person.   (3)   The notice must be in a form approved by the Secretary and must be given as soon as practicable after the refusal. 102M   Notification requirements for substituted days   (1)   If, under section   102J, the Secretary substitutes a later day for a person’s return to Australia, the Secretary must give notice of that decision to:   (a)   the person; and   (b)   each person to whom a copy of the departure prohibition order in respect of the person was given under subsection   102C(4) or (5).   (2)   If:   (a)   a person makes an application under paragraph   102J(2)(a) to substitute a later day for the person’s return to Australia; and   (b)   the Secretary refuses the application; the Secretary must give notice of the refusal to the person.   (3)   A notice under this section must be in a form approved by the Secretary and must be given as soon as practicable after the decision concerned is made. Subdivision E — Appeals and review in relation to departure prohibition orders and departure authorisation certificates 102N   Appeals to courts against making of departure prohibition orders   (1)   A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court of Australia or the Federal Circuit and Family Court of Australia (Division   2) against the making of the order.   (2)   This section has effect subject to Chapter III of the Constitution. 102P   Jurisdiction of courts     The jurisdiction of a court under section   102N must be exercised by a single Judge. 102Q   Orders of court on appeal     A court hearing an appeal under section   102N against the making of a departure prohibition order may, in its discretion:   (a)   make an order setting aside the order; or   (b)   dismiss the appeal. 102R   Review of decisions   (1)   Applications may be made to the ART for review of a decision of the Secretary under section   102E, 102H or 102J.   (2)   Despite any provision of Part   5, that Part does not apply in relation to any decision of the Secretary under this Division. Subdivision F — Enforcement 102S   Powers of officers of Customs and members of the Australian Federal Police   (1)   This section applies if an officer (within the meaning of the Customs Act 1901 ), or a member of the Australian Federal Police, believes on reasonable grounds that:   (a)   a person is about to depart from Australia for a foreign country; and   (b)   a departure prohibition order in respect of the person is in force; and   (c)   the person’s departure is not authorised by a departure authorisation certificate.   (2)   The officer or member may:   (a)   take such steps as are reasonably necessary to prevent the person’s departure, including, but not limited to, steps to prevent the person going on board, or to remove the person from, a vessel or aircraft in which the officer or member believes on reasonable grounds the departure will take place; and   (b)   require the person to answer questions or produce documents to the officer or member for the purposes of working out whether:   (i)   a departure prohibition order in respect of the person is in force; and   (ii)   if such an order in respect of the person is in force—whether the person’s departure is authorised by a departure authorisation certificate.   (3)   A person commits an offence if:   (a)   the person is subject to a requirement under paragraph   (2)(b); and   (b)   the person refuses or fails to comply with the requirement. Penalty:   30 penalty units.   (4)   Subsection   (3) does not apply if the person answers the question or produces the document to the extent that the person is capable of answering the question or producing the document. Note:   A defendant bears an evidential burden in relation to the matters mentioned in subsection   (4): see subsection   13.3(3) of the Criminal Code . 102T   Privilege against self ‑ incrimination   (1)   An individual is not excused from answering a question, or producing a document, under paragraph   102S(2)(b) on the ground that the answer to the question or the production of the document might tend to incriminate the individual or expose the individual to a penalty.   (2)   However:   (a)   the answer given or document produced; and   (b)   answering the question or producing the document; and   (c)   any information, document or thing obtained as a direct or indirect consequence of the answering of the question or producing the document; are not admissible in evidence against the individual in any criminal proceedings, other than proceedings under section   137.1 or 137.2 of the Criminal Code in relation to answering the question or producing the document. 102U   Production of authority to depart   (1)   If:   (a)   a departure prohibition order in respect of a person is in force; and   (b)   the person is about to depart from Australia for a foreign country; and   (c)   the person’s departure is authorised by a departure authorisation certificate; an officer (within the meaning of the Customs Act 1901 ), or a member of the Australian Federal Police, may request the person to give a copy of the certificate to the officer or member for inspection.   (2)   A person commits an offence of strict liability if:   (a)   an officer (within the meaning of the Customs Act 1901 ), or a member of the Australian Federal Police, has made a request of the person under subsection   (1); and   (b)   the person refuses or fails to comply with the request. Penalty for contravention of this subsection:   5 penalty units. Subdivision G — Interpretation 102V   Interpretation—departure from Australia for foreign country     A reference in this Division to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia. 102W   Meaning of Australia     For the purposes of this Division, Australia , when used in a geographical sense, includes the external Territories. Part   5 — Review of decisions Note:   This Part does not apply in relation to any decision of the Secretary under Division   5 of Part   4 (about departure prohibition orders). Division   1A — Preliminary matters in relation to child care decisions 103   Child care decision     A child care decision is:   (a)   a determination made by the Secretary under Division   3 of Part   3A; or   (b)   a decision made on review under Part   5 or the ART Act of:   (i)   a determination mentioned in paragraph   (a); or   (ii)   a decision that is a child care decision under a previous application of this paragraph. 103A   CCS reconciliation conditions   (1)   An individual (the claimant ) meets the CCS reconciliation conditions for an income year (the relevant income year ) if subsection   (2), (3) or (4) applies in relation to each of the following persons:   (a)   the claimant;   (b)   each person who was a TFN determination person for the purposes of a determination under Division   3 of Part   3A for the claimant in relation to sessions of care provided in CCS fortnights starting in the relevant income year. Income tax assessment made   (2)   This subsection applies to a person if the Commissioner of Taxation has made an assessment of the taxable income of the person for the relevant income year. No requirement to lodge income tax return   (3)   This subsection applies to a person if:   (a)   the relevant income year has ended; and   (b)   the person is not required to lodge an income tax return in respect of the income year; and   (c)   either:   (i)   the claimant has notified the Secretary of the amount of the claimant’s adjusted taxable income for the relevant income year; or   (ii)   the Secretary is satisfied that the claimant’s adjusted taxable income for the relevant income year can be worked out without such notification. Former partner has not lodged income tax return   (4)   This subsection applies to a person who was, but is no longer, a partner of the claimant if:   (a)   the person was a TFN determination person for the purposes of a determination under Division   3 of Part   3A for the claimant in relation to sessions of care (the relevant sessions of care ) provided in CCS fortnights starting in the relevant income year; and   (b)   the relevant income year has ended; and   (c)   the person is required to lodge an income tax return in respect of the relevant income year, but has not done so by the first deadline for the relevant income year; and   (d)   the Secretary is satisfied that it is reasonable in all the circumstances to estimate the claimant’s adjusted taxable income for the relevant income year; and   (e)   the Secretary is otherwise satisfied that it is appropriate for this subsection to apply in all the circumstances. Note:   For subparagraph   (3)(c)(ii) and paragraph   (4)(d), the claimant’s adjusted taxable income for the relevant year is worked out taking into account the adjusted taxable income of any TFN determination person who has been the claimant’s partner during the relevant income year (see clauses   3AA and 3A of Schedule   3 to the Family Assistance Act). 103B   First deadline   (1)   The first deadline for an income year (the relevant income year ) is:   (a)   the end of the first income year after the relevant income year; or   (b)   if the Secretary allows the individual a longer period under subsection   (2)—the end of the longer period.   (2)   The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the first income year after the relevant income year.   (3)   The end of the longer period must not be later than the end of the second income year after the relevant income year. First deadline for 2018 ‑ 19 income year   (4)   Despite paragraph   (1)(a), the first deadline for the 2018 ‑ 19 income year is 31   March 2021.   (5)   Subsection   (4) does not prevent the Secretary from allowing an individual a longer period in accordance with this section. 103C   Second deadline   (1)   The second deadline for an income year (the relevant income year ) is:   (a)   the end of the second income year after the relevant income year; or   (b)   if the Secretary allows the individual a longer period under subsection   (2)—the end of the longer period.   (2)   The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the second income year after the relevant income year. Division   1 — Internal review Subdivision A — Review initiated by the Secretary 104   Decisions that may be reviewed by Secretary on own initiative     Under section   105, the Secretary may review any decision of an officer under the family assistance law except:   (a)   a decision under section   67EB to pay an amount; or   (b)   a decision to give a person a notice under section   199E (notice about effect of non ‑ compliance by provider on eligibility for CCS or ACCS); or   (c)   a decision under section   205A (business continuity payments—reports not given); or   (d)   a decision under section   85GA of the Family Assistance Act (funding agreements) in relation to an agreement. 105   Secretary may review certain decisions on own initiative   (1)   If:   (a)   a decision (the original decision ) is a decision that, under section   104, the Secretary may review under this section; and   (b)   the Secretary is satisfied that there is sufficient reason to review the decision; the Secretary may review the decision. Secretary may review decision even if application has been made to the ART   (2)   The Secretary may review the original decision even if an application has been made to the ART for review in relation to the decision. Secretary must not review decision if review under section   109A occurring   (3)   The Secretary must not review the original decision under this section while any review of the decision is taking place under section   109A. Secretary may make decisions in respect of an original decision   (4)   The Secretary may decide (the review decision ) to:   (a)   affirm the original decision; or   (b)   vary the original decision; or   (c)   set the original decision aside and substitute a new decision.   (4A)   If:   (a)   the review involves (wholly or partly) a review of an original decision that is a care percentage decision; and   (b)   a consideration of an objection to a decision carried out under Part   VII of the Child Support (Registration and Collection) Act 1988 has involved (wholly or partly) the consideration of the determination to which the care percentage decision relates; the Secretary must not vary the original decision, or set the original decision aside and substitute a new decision, in a way that has the effect of varying the determination or substituting a new determination. Secretary may deem certain events to have occurred   (5)   If:   (a)   the Secretary makes a review decision to set the original decision aside under subsection   (4); and   (b)   the Secretary is satisfied that an event that did not occur would have occurred if the original decision had not been made; the Secretary may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law. 105A   Review of determination or variation—taking account of FTB Part A supplement or FTB Part B supplement   (1)   This section applies to a decision of the Secretary to make or vary a section   16 or 17 determination if, as a result of the decision, an individual (the first individual ) is entitled to be paid family tax benefit at a particular rate in respect of a period (the same ‑ rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ).   (2)   If:   (a)   in making or varying the determination, the Secretary disregarded one or more of the following provisions:   (i)   paragraph   (ca) of step 1 of the method statement in clause   3 of Schedule   1 to the Family Assistance Act;   (ii)   paragraph   (d) of step 1 of the method statement in clause   25 of Schedule   1 to the Family Assistance Act;   (iia)   paragraph   29(1)(b) of Schedule   1 to the Family Assistance Act;   (iib)   paragraph   (b) of step 1 of the method statement in subclause   29(2) of Schedule   1 to the Family Assistance Act;   (iiba)   paragraph   29A(2)(b) of Schedule   1 to the Family Assistance Act;   (iic)   subclause   31A(1) of Schedule   1 to the Family Assistance Act;   (iii)   subclause   38A(1) of Schedule   1 to the Family Assistance Act; and   (b)   if section   32A had not been enacted, the Secretary would have been required to take account of one or more of the provisions mentioned in paragraph   (a); and   (c)   either:   (i)   if the same ‑ rate benefit period to which the decision relates is the only same ‑ rate benefit period for the first individual for the relevant income year—the first individual satisfies the FTB reconciliation conditions for the same ‑ rate benefit period; or   (ii)   if the same ‑ rate benefit period to which the decision relates is one of 2 or more same ‑ rate benefit periods for the first individual for the relevant income year—the first individual satisfies the FTB reconciliation conditions for each of those same ‑ rate benefit periods; then:   (d)   for the purposes of subsection   105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the determination or variation; and   (e)   the Secretary must exercise the power conferred by subsection   105(1) to review the determination or variation; and   (f)   the review must take account of whichever of the provisions mentioned in paragraph   (a) are relevant. Note:   To work out when the first individual has satisfied the FTB reconciliation conditions, see section   32B.   (3)   Paragraph   (2)(f) does not limit the scope of the review. 105B   Review of instalment determination—taking account of energy supplements   (1)   This section applies if:   (a)   a determination under section   16 is in force in a quarter under which an individual is entitled to be paid family tax benefit by instalment; and   (b)   disregarding subsections   (2) and (2A) of this section, an election made by the individual under subsection   58A(1) of the Family Assistance Act is in force on one or more days in that quarter.   (2)   The consequences in subsection   (2A) apply:   (a)   once one of the following applies in that quarter:   (i)   the individual ceases to be entitled to be paid family tax benefit under the determination;   (ii)   a revocation of the election takes effect;   (iii)   the election ceases to be in force under subsection   58A(3A) of the Family Assistance Act; or   (b)   otherwise—after the end of that quarter.   (2A)   The consequences are:   (a)   for the purposes of subsection   105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the determination; and   (b)   the Secretary must exercise the power conferred by subsection   105(1) to review the determination; and   (c)   the review must be done by assuming that:   (i)   Division   2B of Part   4 of Schedule   1 to the Family Assistance Act and Division   2AA of Part   5 of that Schedule applied in relation to those days; and   (ii)   the election was not in force on those days. Note:   Those Divisions deal with energy supplement (Part A) and energy supplement (Part B). Definition   (3)   In this section: quarter means a period of 3 months beginning on 1   July, 1   October, 1   January or 1   April. 105C   Review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc. Favourable changes affecting individuals   (1)   A decision on review under section   105 of a child care decision in relation to section   67CD as to an individual’s entitlement to be paid CCS or ACCS for a week must not take into account information if:   (a)   apart from this section, the information would have the effect that the amount of CCS or ACCS the individual is entitled to be paid for the week is increased (including from nil); and   (b)   one of the following applies:   (i)   the individual was required to notify the Secretary of the information by subsection   67FB(1);   (ia)   the information is that a child for whom the individual is eligible for CCS or ACCS is an Aboriginal or Torres Strait Islander child, and the information was notified to the Secretary in a manner approved by the Secretary;   (ii)   the Secretary required the individual to give the information or produce a document containing the information under Part   6 and the individual did not give the information or produce the document within the required period; and   (c)   the CCS fortnight that includes the week started more than 28 days before the earlier of the following events:   (i)   the individual notified or gave the information or produced the document;   (ii)   the Secretary otherwise became aware of the information.   (2)   Despite subsection   (1), the Secretary may take the information into account if the Secretary is satisfied that the individual notified or gave the information, or produced the document, as soon as practicable.   (3)   Subsection   (1) does not apply if the information is the adjusted taxable income of the individual. Favourable changes affecting providers   (4)   A decision on review under section   105 of a child care decision in relation to section   67CH as to a provider’s entitlement to be paid ACCS (child wellbeing) for a week must not take into account information if:   (a)   apart from this section, the information would have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for the week is increased (including from nil); and   (b)   either:   (i)   the provider was required to notify the Secretary of the information by section   204F; or   (ii)   the Secretary required the provider to give the information or produce a document containing the information under Part   6 and the provider did not give the information or produce the document within the required period; and   (c)   the CCS fortnight that includes the week started more than 28 days before the earlier of the following events:   (i)   the provider notified or gave the information or produced the document;   (ii)   the Secretary otherwise became aware of the information.   (5)   Despite subsection   (4), the Secretary may take the information into account if the Secretary is satisfied that the provider notified or gave the information, or produced the document, as soon as practicable. 105D   Review of entitlement to be paid CCS or ACCS—time limit on increase   (1)   A decision on review under section   105 of a child care decision in relation to section   67CD as to an individual’s entitlement to be paid CCS or ACCS must not have the effect that the amount of CCS or ACCS the individual is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the decision on review is made.   (2)   Subsection   (1) does not apply if:   (a)   the decision on review is a child care decision made because of or in relation to section   105E, to the extent that the review relates to:   (i)   the individual’s adjusted taxable income for the income year in which the CCS fortnight starts; or   (ii)   the individual’s subsidised hours for the CCS fortnight; or   (b)   the review is conducted:   (i)   because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and   (ii)   within 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.   (2A)   However, if:   (a)   the decision on review is a child care decision made under subsection   105E(3); and   (b)   the individual did not meet the CCS reconciliation conditions for the income year by the second deadline for the income year; the decision must not have the effect that the amount of CCS the individual is entitled to be paid for the income year is more than the amount (less any withholding amounts) the individual was entitled to be paid for the income year before the child care decisions for the individual for the income year were set aside under paragraph   105E(2)(c).   (3)   A decision on review under section   105 of a child care decision in relation to section   67CH as to a provider’s entitlement to be paid ACCS (child wellbeing) must not have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the decision on review is made. 105E   Review of individual’s entitlement to be paid CCS by fee reduction—meeting CCS reconciliation conditions   (1)   If an individual meets the CCS reconciliation conditions for an income year (the relevant income year ) by the first deadline for the relevant income year:   (a)   for the purposes of subsection   105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions (if any) in relation to subsection   67CD(2) or (8) for the individual in relation to sessions of care provided in each week in CCS fortnights starting in the relevant income year; and   (b)   the Secretary must exercise the power conferred by subsection   105(1) to review those child care decisions; and   (c)   the review must take into account:   (i)   information obtained about the adjusted taxable income of the individual by the meeting of the CCS reconciliation conditions; and   (ii)   subject to section   105C, any other information available about the individual’s subsidised hours or any other matter relevant to the individual’s entitlement.   (2)   If an individual does not meet the CCS reconciliation conditions for an income year (the relevant income year ) by the first deadline for the relevant income year:   (a)   for the purposes of subsection   105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions (if any) in relation to subsection   67CD(2) or (8) for the individual in relation to sessions of care provided in each week in CCS fortnights starting in the relevant income year; and   (b)   the Secretary must exercise the power conferred by subsection   105(1) to review those child care decisions; and   (c)   despite subsection   105(4), the Secretary must set the child care decisions aside and substitute them with determinations under subsection   67CD(8) that the individual is not entitled to be paid CCS or ACCS for the sessions of care.   (3)   If an individual meets the CCS reconciliation conditions for an income year (the relevant income year ) after the first deadline for the relevant income year:   (a)   for the purposes of subsection   105(1), the Secretary is taken to be satisfied that there is sufficient reason to review the child care decisions in relation to subsection   67CD(8) made for the individual in accordance with paragraph   (2)(c) of this section; and   (b)   the Secretary must exercise the power conferred by subsection   105(1) to review those child care decisions; and   (c)   the review must take into account:   (i)   information obtained about the adjusted taxable income of the individual by the meeting of the CCS reconciliation conditions; and   (ii)   subject to sections   105C and 105D, any other information available about the individual’s subsidised hours or any other matter relevant to the individual’s entitlement. Member of a couple for part of a year   (4)   Subsections   (5) and (6) apply to the review, under this section, by the Secretary of a child care decision that relates to an individual who is a member of a couple on one or more, but not all, of the first Mondays in CCS fortnights that start in an income year.   (5)   The Secretary must apply Part   1 of Schedule   2 to the Family Assistance Act in relation to each CCS fortnight that starts in the income year as if paragraph   3AA(2)(b) of Schedule   3 to the Family Assistance Act had not been enacted.   (6)   If the individual is a member of a couple on the first Monday in a CCS fortnight that starts in the income year, the Secretary must apply Part   1 of Schedule   2 to the Family Assistance Act in relation to the fortnight as if the individual’s adjusted taxable income for the year included the adjusted taxable income for the year for the other member of the couple .   (7)   To avoid doubt, subsections   (5) and (6) have effect despite Part   1 of Schedule   2 to the Family Assistance Act. 106   Notice of review decision not relating to CCS or ACCS   (3)   If:   (a)   the Secretary makes a review decision under section   105 to:   (i)   vary an original decision; or   (ii)   set aside an original decision and substitute a new decision; and   (b)   the review decision is not a decision to which section   106A applies (certain review decisions relating to CCS or ACCS); the Secretary must give notice of the review decision to the person whose entitlement, or possible entitlement, to family assistance, one ‑ off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021 is affected by the decision.   (4)   A notice must state the effect of the review decision and that the applicant, or person whose entitlement or possible entitlement is affected by the decision, may apply for review of the review decision involved in the manner set out in this Part.   (5)   A contravention of this section in relation to a review decision does not affect the validity of the review decision. 106A   Notice of certain review decisions relating to CCS or ACCS   (1)   If the Secretary makes a review decision under section   105 to vary or substitute a child care decision in relation to section   67CC that an individual is or is not eligible for CCS for a child by fee reduction, the Secretary:   (a)   must give written notice of the review decision to the individual (the affected person ); and   (b)   may give written notice of the review decision to the provider of any approved child care service at which the child has been enrolled since the determination under section   67CC first took effect.   (2)   If the Secretary makes a review decision under section   105 to vary or substitute a child care decision in relation to section   67CD (entitlement to be paid CCS or ACCS) for an individual in relation to sessions of care, or to affirm a child care decision in relation to section   67CD for an individual in relation to sessions of care when reviewing the child care decision because of section   105E, the Secretary:   (a)   must give written notice of the review decision to the individual (the affected person ); and   (b)   if the review decision is a fee reduction decision—must give written notice of the decision and the fee reduction amount for the decision to the provider of the approved child care service that provided the sessions of care; and   (c)   if the review decision is not a fee reduction decision—may give written notice of the decision to the provider of the approved child care service that provided the sessions of care.   (3)   If the review decision is a fee reduction decision, and the Secretary has decided to pay the fee reduction amount directly to the individual under subsection   67EC(2), a notice under subsection   (2) of this section must include a statement to that effect.   (4)   If the Secretary makes a review decision under section   105 to vary or substitute a child care decision in relation to section   67CF (entitlement to be paid CCS or ACCS in substitution for a person who has died), the Secretary must give written notice of the review decision to the individual for whom the determination under section   67CF was made (the affected person ).   (5)   If the Secretary makes a review decision under section   105 to vary or substitute a child care decision in relation to section   67CH (entitlement of provider to be paid ACCS (child wellbeing)), the Secretary must give written notice of the review decision to the provider for whom the determination under section   67CH was made (the affected person ).   (6)   If the Secretary makes a review decision under section   105 to vary or substitute a decision made under Part   8 or 8A in relation to a provider (or a decision made on review of such a decision), the Secretary must give written notice of the review decision to the provider (the affected person ).   (7)   A notice under this section to an affected person must state the effect of the review decision and inform the affected person that the affected person may apply for review of the review decision in the manner set out in this Part.   (8)   A notice under this section may be given to a provider by making the notice available to the provider using an electronic interface.   (9)   A contravention of this section in relation to a review decision does not affect the validity of the review decision. 106B   Notice to ART   (1)   If the Secretary makes a review decision under section   105 to vary or substitute a decision after a person has applied to the ART for a review in relation to the decision, the Secretary must give written notice of the review decision to the ART Principal Registrar.   (2)   A contravention of this section in relation to a review decision does not affect the validity of the review decision. 107   Date of effect of certain decisions made under section   105 in relation to family tax benefit by instalment   (1)   Subject to subsection   (1AA), if:   (a)   the Secretary reviews, under section   105 (including because of the operation of section   105A), a decision (the original decision ) relating to the payment to a person of family tax benefit by instalment; and   (b)   the Secretary decides (the review decision ) to vary the original decision or set aside the original decision and substitute a new decision; and   (c)   the review decision will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; and   (d)   the review decision is made more than 52 weeks after the person concerned was given notice of the original decision; the date of effect of the review decision is the first day of the period to which the original decision relates.   (1AA)   If:   (a)   paragraphs   (1)(a), (b), (c) and (d) apply; and   (b)   the first day of the period to which the original decision relates is earlier than the first day (the cut ‑ off day ) of the income year before the income year in which the review decision was made; then, despite subsection   (1), the person cannot be paid any entitlement created or increased as mentioned in paragraph   (1)(c) (including as a result of taking into account the FTB Part A supplement or the FTB Part B supplement) in relation to any day earlier than the cut ‑ off day.   (1A)   Subsection   (1AA) does not apply if the review was undertaken under section   105 because of the operation of section   105A. 107A   Date of effect of certain decisions made under section   105 in relation to eligibility for CCS     If:   (a)   the Secretary makes a review decision under section   105 to vary, or set aside and substitute a new decision for, a child care decision in relation to section   67CC (eligibility for CCS) for an individual; and   (b)   the review decision has the effect that the individual becomes eligible for CCS for a child, or eligible for additional days; the date of effect of the review decision cannot be earlier than the first day of the income year before the income year in which the review decision was made. Subdivision B — Review initiated by the applicant 108   Decisions that may be reviewed under section   109A Decisions that may and may not be reviewed under section   109A   (1)   A decision of any officer under the family assistance law must be reviewed on application under section   109A unless an exception set out in subsection   (2), (5) or (6) applies to the decision.   (2)   The exceptions to the rule in subsection   (1) are:   (a)   a decision made by:   (i)   the Secretary personally; or   (ii)   another agency head himself or herself in the exercise of a delegated power; or   (iii)   the Chief Executive Centrelink in the exercise of a delegated power; or   (iv)   the Chief Executive Medicare in the exercise of a delegated power; or   (b)   a decision under section   67EB to pay an amount; or   (c)   a decision to give a person a notice under section   199E (notice about effect of non ‑ compliance by provider on eligibility for CCS or ACCS); or   (d)   a decision under section   205A (business continuity payments—reports not given); or   (e)   except as mentioned in subsection   (3) or (4), a determination about a person’s eligibility for, or entitlement to, family assistance other than CCS or ACCS if that determination:   (i)   is neither a determination made under section   19 because the Secretary is not satisfied that an estimate of adjusted taxable income is reasonable nor a determination varied under section   28A; and   (ii)   is wholly or partly based on an estimate of the amount of adjusted taxable income, or maintenance income, in a particular income year, to the extent that the determination is so based; or   (f)   a decision under section   199B to publicise information; or   (g)   a decision under section   85GA of the Family Assistance Act (funding agreements) in relation to an agreement.   (h)   a decision under an instrument (including regulations) made under this Act or the Family Assistance Act.   (2A)   Paragraph   (2)(h) does not apply in relation to a decision under an instrument if the instrument provides that the decision is reviewable for the purposes of this section.   (3)   A determination about a person’s (the applicant’s ) eligibility for, or entitlement to, family assistance other than CCS, to the extent the determination is based on an estimate of adjusted taxable income for an income year (the relevant income year ), is not to be reviewed under section   109A unless the applicant applies for the review after the end of the relevant income year and one of the following paragraphs applies:   (a)   the Commissioner of Taxation has, on the basis of income tax returns lodged before the end of the income year immediately after the relevant income year, made an assessment of the taxable income for the relevant income year of all persons whose taxable income was relevant in making the determination;   (b)   there is no person whose taxable income was relevant in making the determination who was required to lodge an income tax return for the relevant income year.   (4)   A determination about a person’s (the applicant’s ) eligibility for, or entitlement to, family tax benefit to the extent that the determination was based on an estimate of the amount of maintenance income in a particular income year, may be reviewed under section   109A only if the applicant seeks that review after the end of that year.   (5)   A child care decision about an individual’s entitlement to be paid CCS for a week, to the extent the child care decision is based on:   (a)   the individual’s adjusted taxable income for the income year (the relevant income year ) in which the CCS fortnight that includes the week starts; or   (b)   the individual’s subsidised hours for the CCS fortnight that includes the week; is not to be reviewed under section   109A unless the individual has met the CCS reconciliation conditions for the relevant income year.   (6)   A child care decision made because of subsection   105E(2) is not to be reviewed under section   109A unless the individual has met the CCS reconciliation conditions for the relevant income year. 109A   Review of certain decisions may be initiated by applicant   (1)   A person affected by a decision (the original decision ):   (a)   that is not a care percentage decision; and   (b)   that is not a decision under Part   8 (approval of providers of child care services); and   (c)   that, under section   108, must be reviewed under this section; may apply to the Secretary for review of the original decision.   (1A)   A person affected by a decision (the original decision ):   (a)   that is a care percentage decision; and   (b)   that, under section   108, must be reviewed under this section; may apply to the Secretary, or the Child Support Registrar, for review of the original decision.   (1B)   If a decision (the original decision ):   (a)   is made under Part   8 (approval of providers of child care services) in relation to a provider; and   (b)   under section   108, must be reviewed under this section; the provider may apply to the Secretary for review of the original decision.   (2)   If the person makes an application under subsection   (1), (1A) or (1B), the Secretary must either:   (a)   review the original decision and decide (the review decision ) to:   (i)   affirm it; or   (ii)   vary it; or   (iii)   set it aside and substitute a new decision; or   (b)   arrange for an authorised review officer (see section   109C) to do so.   (2A)   If:   (a)   the review involves (wholly or partly) a review of an original decision that is a care percentage decision; and   (b)   a consideration of an objection to a decision carried out under Part   VII of the Child Support (Registration and Collection) Act 1988 has involved (wholly or partly) the consideration of the determination to which the care percentage decision relates; the Secretary must not vary the original decision, or set the original decision aside and substitute a new decision, in a way that has the effect of varying the determination or substituting a new determination.   (3)   If:   (a)   the person who reviews the decision (the decision reviewer ) makes a review decision to set aside an original decision; and   (b)   the decision reviewer is satisfied that an event that did not occur would have occurred if the original decision had not been made; the decision reviewer may, if satisfied that it is reasonable to do so, deem the event to have occurred for the purposes of the family assistance law.   (4)   If:   (a)   a person who may apply to the Secretary or Child Support Registrar for review of a decision under subsection   (1), (1A) or (1B) has not done so; and   (b)   the person applies to the ART for review of the decision (despite not being entitled to do so); the person is taken to have applied to the Secretary or Child Support Registrar for review of the decision under that subsection on the day on which the person applied to the ART. 109B   Notice to be given of decisions under section   109A Decision reviewer to give notice of section   109A decision   (1)   The decision reviewer of a decision reviewed under section   109A must give notice of the review decision as set out in this section. Notice of decisions relating to CCS or ACCS   (2)   If a review decision is a decision to affirm, vary or substitute a child care decision in relation to section   67CC that an individual is or is not eligible for CCS for a child by fee reduction, the decision reviewer:   (a)   must give written notice of the review decision to the individual; and   (b)   may give written notice of the review decision to the provider of any approved child care service at which the child has been enrolled since the determination under section   67CC first took effect.   (2A)   If a review decision is a decision to affirm, vary or substitute a child care decision in relation to section   67CD (entitlement to be paid CCS or ACCS) for an individual in relation to sessions of care, the decision reviewer:   (a)   must give written notice of the review decision to the individual; and   (b)   if the review decision is a fee reduction decision—must give written notice of the decision and the fee reduction amount for the decision to the provider of the approved child care service that provided the sessions of care; and   (c)   if the review decision is not a fee reduction decision—may give written notice of the decision to the provider of the approved child care service that provided the sessions of care.   (2B)   If the review decision is a fee reduction decision, and the Secretary has decided to pay the fee reduction amount directly to the individual under subsection   67EC(2), a notice under subsection   (2A) of this section must include a statement to that effect.   (2C)   A notice under subsection   (2) or (2A) may be given to a provider by making the notice available to the provider using an electronic interface. Notice to be given of other review decisions   (3)   If a review decision is in respect of any other original decision that may be reviewed under section   109A, other than an original decision referred to in subsection   (2) or (2A), the decision reviewer must give the applicant written notice of his or her decision:   (a)   to affirm or vary the decision reviewed; or   (b)   to set it aside and substitute a new decision. 109C   Authorised review officers     The Secretary must authorise officers to be authorised review officers for the purposes of this Division. 109D   Review applications—time limits applicable to review of certain decisions Time for making applications for review   (1)   Subject to this section, an application for review under section   109A of any decision (other than an excepted decision) must be made no later than:   (a)   for a decision in relation to CCS or ACCS (including a decision in relation to Part   8A)—90 days after the applicant is notified of the decision; and   (b)   otherwise—52 weeks after the applicant is notified of the decision. Exception—Secretary may extend time limits in special circumstances   (2)   The Secretary may, if he or she is satisfied that there are special circumstances that prevented the applicant from making an application under section   109A for review of a decision (other than an excepted decision) within the period specified for the decision in subsection   (1), permit a person to make the application after the end of that period and within such further period as the Secretary determines to be appropriate. Further exceptions   (3)   An application under section   109A for review of a decision (other than an excepted decision) to which paragraph   (1)(b) applies may also be made after the 52 weeks mentioned in that paragraph if the application is for review of one or other of the following decisions:   (a)   a determination decision that a person is or is not entitled to be paid family tax benefit for a past period if the period occurs in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section   17 or 19);   (b)   a determination decision that a person is or is not entitled to be paid family tax benefit by single payment/in substitution because of the death of another individual if the death occurred in the income year in which the application was made or in the previous income year (a determination of entitlement is made under section   18 or 19).   (4)   An application under section   109A for review of a decision (other than an excepted decision or a decision to which subsection   (5A) relates) relating to the payment to a person of family assistance, or of one ‑ off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021, may also be made after the period specified for the decision in subsection   (1), if:   (a)   the application for review is made because of an assessment, by the Commissioner of Taxation, of taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged in accordance with subsection   (4A); or   (b)   the application for review is made:   (i)   because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged in accordance with subsection   (4A); and   (ii)   within 90 days after the relevant person was notified by the Commissioner of the outcome of the review; or   (c)   the family assistance is family tax benefit and the application for review is made:   (i)   because of a review, by the Child Support Registrar, of a previous decision by the Registrar about the child support entitlement of any relevant person; and   (ii)   within 90 days after the relevant person was notified by the Registrar of the outcome of the review.   (4A)   For the purposes of paragraph   (4)(a) or subparagraph   (4)(b)(i), the income tax return of a person in respect of a particular income year (the base year ) must be lodged before the end of:   (a)   the first income year after the base year; or   (b)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.   (4B)   The further period under paragraph   (4A)(b) must end no later than the end of the second income year after the base year.   (5)   In subsection   (4), a reference to a relevant person, in relation to the person first ‑ mentioned in that subsection, is a reference:   (a)   so far as paragraph   (4)(a) or (b) is concerned—to any person (including the first ‑ mentioned person) whose taxable income is relevant in determining the first ‑ mentioned person’s eligibility for, or rate of, family assistance, one ‑ off payment to families, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, ETR payment, 2020 economic support payment, additional economic support payment 2020 or additional economic support payment 2021; and   (b)   so far as paragraph   (4)(c) is concerned—to any person (including the first ‑ mentioned person) whose entitlement to child support is relevant in determining the first ‑ mentioned person’s rate of family tax benefit.   (5A)   An application under section   109A for review of a decision (other than an excepted decision) relating to the payment to an individual of CCS for a week may also be made after the 90 days mentioned in paragraph   (1)(a) if the application for review is made:   (a)   because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and   (b)   within 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.   (6)   In this section: excepted decision means a decision:   (a)   relating to the payment to a person of family tax benefit by instalment; or   (b)   relating to the raising of a debt under Division   2 of Part   4; or   (c)   made under Part   8 (approval of providers of child care services). Note:   Applications by providers for review of decisions made under Division   2 of Part   4 relating to CCS or ACCS or decisions made under Part   8 are subject to the time limits set out in section   109DA. 109DA   Review applications—time limits on certain applications by providers   (1)   An application by a provider for review under subsection   109A(1) of a decision made under Division   2 of Part   4 relating to CCS or ACCS must be made no later than:   (a)   52 weeks after the provider is notified of the decision; or   (b)   if the provider was not notified of the decision—52 weeks after the provider becomes aware of the decision.   (2)   An application by a provider for review under subsection   109A(1B) of a decision made under Part   8 (approval of providers of child care services) must be made no later than:   (a)   14 days after the provider is notified of the decision; or   (b)   if the provider was not notified of the decision—14 days after the provider becomes aware of the decision. 109DB   Review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc.     Section   105C applies to a decision on review under section   109A of a child care decision in relation to section   67CD or 67CH as if the references to section   105 were references to section   109A. Note:   Section   105C limits the information that can be taken into account in the decision on review. 109DC   Review of entitlement to be paid CCS or ACCS—time limit on increase     Section   105D applies to a decision on review under section   109A of a child care decision in relation to section   67CD or 67CH as if:   (a)   the references to section   105 were references to section   109A; and   (b)   the references to the income year in which the decision on review is made were references to the income year in which the application for review is made; and   (c)   subparagraph   (2)(a)(ii) were omitted; and   (d)   paragraph   (2)(c) referred to the application being made instead of the review being conducted. Note:   Section   105D limits when a decision on review can increase the amount of CCS or ACCS an individual or provider is entitled to be paid. 109E   Date of effect of certain decisions relating to payment of family tax benefit by instalment   (1)   If:   (a)   a person applies under section   109A for review of a decision (the original decision ) relating to the payment to the person of family tax benefit by instalment; and   (b)   the application is made more than 52 weeks after the person was given notice of the original decision; and   (c)   the Secretary or an authorised review officer decides, under subsection   109A(2), to vary the original decision or to set aside the original decision and substitute a new decision; and   (d)   the decision of the Secretary or authorised review officer (the review decision ) will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; the date of effect of the review decision is the first day of the period to which the original decision relates.   (2)   The Secretary may, if he or she is satisfied that there are special circumstances that prevented the applicant from making an application under section   109A for review of the original decision within 52 weeks, determine that subsection   (1) applies as if the reference to 52 weeks were a reference to such longer period as the Secretary determines to be appropriate.   (2AA)   If:   (a)   paragraphs   (1)(a), (b), (c) and (d) apply; and   (b)   the first day of the period to which the original decision relates is earlier than the first day (the cut ‑ off day ) of the income year before the income year in which the application referred to in paragraph   (1)(b) was made; then, despite subsection   (1), the person cannot be paid any entitlement created or increased as mentioned in paragraph   (1)(d) (including as a result of taking into account the FTB Part A supplement or the FTB Part B supplement) in relation to any day earlier than the cut ‑ off day.   (2A)   Subsection   (2AA) does not apply in relation to a decision by the Secretary or by an authorised review officer on an application by a person under section   109A for review of the original decision if:   (a)   as a result of the original decision, the person was entitled to be paid family tax benefit by instalment at a particular rate in respect of a period (the same ‑ rate benefit period ) that consists of, or is included in, a particular income year (the relevant income year ); and   (aa)   the original decision is not a decision made under subsection   105(4) (including because of the operation of section   105A) or 109A(2); and   (b)   either:   (i)   if the same ‑ rate benefit period to which the original decision relates is the only same ‑ rate benefit period for the person for the relevant income year—the person satisfies the FTB reconciliation conditions for the same ‑ rate benefit period; or   (ii)   if the same ‑ rate benefit period to which the original decision relates is one of 2 or more same ‑ rate benefit periods for the person for the relevant income year—the person satisfies the FTB reconciliation conditions for each of those same ‑ rate benefit periods. Note:   To work out when the person satisfied the FTB reconciliation conditions, see section   32B.   (3)   Subsection   (2AA) does not apply in relation to a decision by the Secretary or by an authorised review officer on an application under section   109A for review of the original decision if:   (b)   the application for review is made:   (i)   because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income for a particular income year of any relevant person made on the basis of an income tax return for that person and that particular income year lodged in accordance with subsection   (3A); and   (ii)   within 90 days after the relevant person was notified by the Commissioner of the outcome of the review; or   (c)   the application for review is made:   (i)   because of a review, by the Child Support Registrar, of a previous decision by the Registrar about the child support entitlement of any relevant person; and   (ii)   within 90 days after the relevant person was notified by the Registrar of the outcome of the review.   (3A)   For the purposes of subparagraph   (3)(b)(i), the income tax return of a person in respect of a particular income year (the base year ) must be lodged before the end of:   (a)   the first income year after the base year; or   (b)   such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.   (3B)   The further period under paragraph   (3A)(b) must end no later than the end of the second income year after the base year.   (4)   In subsection   (3), a reference to a relevant person, in relation to the person first ‑ mentioned in that subsection, is a reference:   (a)   so far as paragraph   (3)(b) is concerned—to any person (including the first ‑ mentioned person) whose taxable income is relevant in determining the first ‑ mentioned person’s eligibility for, or rate of, family tax benefit; and   (b)   so far as paragraph   (3)(c) is concerned—to any person (including the first ‑ mentioned person) whose entitlement to child support is relevant in determining the first ‑ mentioned person’s rate of family tax benefit. 109EA   Date of effect of certain decisions made under section   109A in relation to eligibility for CCS     Section   107A applies to a review under section   109A of a child care decision in relation to section   67CC as if:   (a)   the reference to section   105 were a reference to section   109A; and   (b)   the reference to the income year in which the review decision was made were a reference to the income year in which the application for review was made. Note:   Section   107A provides for the date of effect of a decision to vary, or set aside and substitute a new decision for, a child care decision in relation to section   67CC. 109F   Withdrawal of review applications   (1)   An applicant for review under section   109A may, in writing or in any other manner approved by the Secretary, withdraw the application at any time before the decision reviewer does any of the things in subsection   109A(2).   (2)   If an application is so withdrawn, it is taken never to have been made. 109G   Secretary may continue payment etc. pending outcome of application for review   (1)   If:   (a)   an adverse family assistance decision is made; and   (b)   the adverse decision depends on the exercise of a discretion, or the holding of an opinion, by a person; and   (c)   a person applies under section   109A for review of the adverse decision; the Secretary may declare that entitlement to the family assistance to which the adverse family assistance decision relates is to continue, pending the determination of the review, as if the adverse decision had not been made.   (3)   While the declaration is in force in relation to the adverse decision, this Act (other than this Part) applies as if the adverse decision had not been made.   (4)   The declaration:   (a)   starts to have effect on the day on which it is made or on the earlier day (if any) specified in the declaration; and   (b)   stops having effect if:   (i)   the application for review of the adverse decision is withdrawn; or   (ii)   the review of the adverse decision is determined by the Secretary or an authorised review officer; or   (iii)   the declaration is revoked by the Secretary.   (5)   In this section: adverse family assistance decision , in relation to a person, means any decision having the effect that:   (a)   the person ceases to be entitled to family assistance; or   (b)   the person’s entitlement to family assistance is reduced. 109H   Notification of further rights of review   (1)   If the decision reviewer gives an applicant a notice under section   109B, the notice must include:   (a)   a statement to the effect that the applicant may, subject to this Part and the ART Act, apply to the ART for review of the review decision mentioned in the notice; and   (b)   a statement about the review decision that:   (i)   sets out the reasons for the decision; and   (ii)   sets out the findings by the decision reviewer on material questions of fact; and   (iii)   refers to the evidence or other material on which those findings were based.   (2)   A contravention of subsection   (1) in relation to a review decision does not affect the validity of the decision. Division   2 — Review by ART Subdivision A — Simplified outline of this Division 110   Simplified outline of this Division If a person is dissatisfied with a decision of a decision reviewer under Subdivision B of Division   1, the person may apply to the ART for review of the decision (an “ART review”) (certain decisions are excepted). If a decision has been reviewed by the ART, in some circumstances the ART Act allows a person to apply to refer the matter to the ART as constituted by the guidance and appeals panel for further review. In other circumstances, application may be made for review (a “second review”) of the decision by the ART on ART review. Applications for second review are made under the ART Act. The rules relating to reviews by the ART are mainly in the ART Act, but the operation of that Act is modified in some ways by this Division. The ART Act allows a person to appeal to the Federal Court on a question of law from a decision of the ART. Subdivision B — Application for ART review 111   Application for ART review   (1)   If the decision reviewer has affirmed, varied or set aside a decision under Subdivision B of Division   1, application may be made to the ART for review ( ART review ) of the decision as affirmed or varied or, if it has been set aside and another decision substituted, the decision so substituted.   (1A)   If a decision has been made by:   (a)   the Secretary personally; or   (b)   another agency head himself or herself in the exercise of a delegated power; or   (c)   the Chief Executive Centrelink in the exercise of a delegated power; or   (d)   the Chief Executive Medicare in the exercise of a delegated power; application may be made to the ART for review (also ART review ) of the decision.   (2)   However, a person cannot apply for review under subsection   (1) or (1A) in respect of any of the following decisions:   (a)   a decision about the form or manner in which an application or claim is to be made or a notice given;   (b)   a decision about the kind of information or documents required to be given in or to accompany an application, claim or notice;   (c)   a decision under section   109G or 113 (continuation of payment etc. pending review of adverse decision);   (d)   a decision under Division   1 of Part   6 or section   203AA or   203A (Secretary requiring or requesting information from person);   (da)   a decision under section   67FE, 67FG, 67FH or 67FI (Secretary requesting information in relation to CCS or ACCS) or subsection   204A(6) (Secretary requesting further information about a child care service stopping operations);   (e)   a decision relating to the Secretary’s power under section   137 or 141 to settle proceedings before the ART;   (f)   a child care provider decision;   (g)   a decision under section   203C (engaging expert for independent audit);   (h)   a decision under section   204D (information about number of child care places).   (2A)   A child care decision about an individual’s entitlement to be paid CCS for a week, to the extent the child care decision is based on:   (a)   the individual’s adjusted taxable income for the income year (the relevant income year ) in which the CCS fortnight that includes the week starts; or   (b)   the individual’s subsidised hours for the CCS fortnight that includes the week; is not to be reviewed on ART review unless the individual has met the CCS reconciliation conditions for the relevant income year.   (3)   In this section: decision reviewer means a person who, in accordance with subsection   109A(2), reviewed a decision that was the subject of an application under section   109A. 111A   Time limit for application for ART review 90 day time limit for most kinds of decision   (1)   Subject to subsections   (2) and (2A), an application for ART review of a decision, other than a decision covered by subsection   (3A) or excepted under subsection   (5), must be made no later than 90 days after the person is notified of the decision.   (2)   The ART may, if it determines that there are special circumstances that prevented the person from making an application for ART review of a decision of the kind referred to in subsection   (1) within the 90 days mentioned in subsection   (1), permit a person to make the application after the end of that period and within such further period as the ART determines to be appropriate.   (2A)   An application for ART review of a child care decision about an individual’s entitlement to be paid CCS for a week, other than a decision excepted under subsection   (5), may also be made after the 90 days mentioned in subsection   (1) if the application for review is made:   (a)   because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight that includes the week starts; and   (b)   within 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.   (3)   Subsections   (1), (2) and (2A) apply despite sections   18 and 19 of the ART Act (which deal with when applications for review may be made). 52 week time limit for certain provider debt decisions   (3A)   An application by a provider for ART review in respect of a decision under Division   2 of Part   4 relating to CCS or ACCS must be made no later than:   (a)   52 weeks after the provider is notified of the decision; or   (b)   if the provider was not notified of the decision—52 weeks after the provider becomes aware of the decision.   (3B)   Subsection   (3A) applies despite sections   18 and 19 of the ART Act (which deal with when applications for review may be made). No time limit for excepted decisions   (4)   Section   18 (when to apply for review) of the ART Act does not apply in relation to an application for ART review of a decision that is excepted under subsection   (5). Excepted decisions   (5)   A decision is excepted under this subsection if the decision:   (a)   relates to the payment to a person of family tax benefit by instalment; or   (b)   relates to the raising of a debt under Division   2 of Part   4 (other than a decision referred to in subsection   (3A)). Subdivision C — Other matters relating to ART review 111B   Person who made the decision     For the purposes of ART review of a decision, a reference in the ART Act to the decision ‑ maker for the decision is taken to be a reference to the Secretary. 111C   Decision ‑ maker taken to have elected not to participate in ART review proceeding     For the purposes of ART review of a decision, the decision ‑ maker for the decision is taken to have given the ART an election notice (within the meaning of the ART Act) in relation to a kind of proceeding that is a proceeding for ART review of the decision. 112   Operation and implementation of decision under ART review     Subsection   32(2) (ART may stay operation or implementation) of the ART Act does not apply in relation to a proceeding for ART review. 112A   Remitting decisions for reconsideration     Section   85 (ART may remit decision to decision ‑ maker for reconsideration) of the ART Act does not apply in relation to a proceeding for ART review. 112B   Requesting reasons for decision     Section   268 (requesting reasons for reviewable decision from decision ‑ maker) of the ART Act does not apply in relation to a decision for which an application for ART review may be made. 112C   Legal or financial assistance   (1)   Subsection   294(1) (legal or financial assistance for applicants) of the ART Act does not apply in relation to:   (a)   a person who proposes to apply to the ART for ART review; or   (b)   a person who applies to the ART for ART review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.   (2)   Subsection   294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding.   (3)   Subsection   294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART review unless the proceeding is a guidance and appeals panel proceeding. 113   Secretary may continue certain matters pending outcome of application for ART review   (1)   If:   (a)   an adverse family assistance decision is made; and   (b)   the adverse decision depends on the exercise of a discretion, or the holding of an opinion, by a person; and   (c)   a person makes an application for ART review of the adverse decision; the Secretary may declare that entitlement to the family assistance is to continue, pending the determination of the review, as if the adverse decision had not been made.   (3)   While the declaration is in force in relation to the adverse decision, this Act (other than this Part) applies as if the adverse decision had not been made.   (4)   The declaration:   (a)   starts to have effect on the day it is made or on the earlier day (if any) specified in the declaration; and   (b)   stops having effect if:   (i)   the ART dismisses the application for ART review of the adverse decision; or   (ii)   the ART determines the ART review of the adverse decision; or   (iii)   the Secretary revokes the declaration.   (5)   In this section: adverse family assistance decision , in relation to a person, means any decision having the effect that:   (a)   the person ceases to be entitled to family assistance; or   (b)   the person’s entitlement to family assistance is reduced. 114   Arrangements for ART review if section   113 declaration in force     If a declaration under section   113 is in force in relation to a decision for which an application for ART review has been made, the President of the ART must take reasonable steps to ensure that the decision is reviewed as quickly as possible. 115   Variation of original decision after application is made for ART review   (1)   If an officer varies or substitutes a decision after an application has been made for ART review of the decision, the application is taken to be an application for ART review of the decision as varied or substituted.   (2)   However, if the President of the ART refers the application to the guidance and appeals panel under section   122 of the ART Act, section   31 (decision cannot be altered outside Tribunal process) of that Act applies to the decision after the referral is made. 116   Procedure on receipt of application for certain ART reviews   (1)   The ART may, in relation to an application for ART review, request the Secretary to lodge with the ART the statement and other documents referred to in section   23 (decision ‑ maker must give ART reasons and documents—general rule) of the ART Act before the end of the period that otherwise applies.   (2)   If the ART does so, the Secretary must take reasonable steps to comply with the request.   (3)   Nothing in this section prevents the operation of subsection   28(4) of the ART Act (which allows the ART to shorten the period for giving documents). 116A   Parties to ART review     The parties to an ART review of a care percentage decision include, in addition to the parties referred to in subsection   22(1) of the ART Act, each person who is a responsible person (within the meaning of the Child Support (Assessment) Act 1989 ) for the child to whom the decision relates. 119   Power to obtain information for ART reviews   (1)   If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information. Note:   Section   74 of the ART Act deals with the ART’s power to summon a person to give evidence or produce documents.   (2)   A person commits an offence if:   (a)   the ART gives the person a notice under subsection   (1); and   (b)   the person fails to comply with the notice. Penalty:   Imprisonment for 6 months or 30 penalty units, or both.   (3)   Subsection   (2) does not apply if complying with the notice might tend to incriminate the person. Note:   A defendant bears an evidential burden in relation to the matter in subsection   (3) (see subsection   13.3(3) of the Criminal Code ). 120   ART may require Secretary to obtain information for ART review   (1)   If the ART reasonably believes that a person will be able to give information, or produce a document or records, relevant to an ART review, the ART may, for the purposes of the review, request the Secretary to exercise the Secretary’s powers under section   154 or 157A.   (2)   The Secretary must comply with the request as soon as practicable and no later than 7 days after the request is made.   (3)   Section   153A does not apply to the Secretary when complying with a request under subsection   (1). 121   Hearing of certain ART reviews in private   (1)   This section applies in relation to a proceeding for ART review if the ART is constituted for the purposes of the proceeding otherwise than by the guidance and appeals panel.   (2)   The hearing of the proceeding must be in private.   (3)   The ART may give directions, in writing or otherwise, as to the persons who may be present at the hearing of the proceeding.   (4)   In giving directions, the ART must have regard to the wishes of the parties and the need to protect their privacy.   (5)   Section   69 (hearings to be in public unless practice directions or ART order requires otherwise) of the ART Act does not apply in relation to the hearing of the proceeding. 122   Costs of ART review   (1)   Subject to subsection   (4) and the outcome of any application under section   294 of the ART Act, a party to an ART review must bear any expenses incurred by the party in connection with the review.   (2)   The ART may determine that the Commonwealth is to pay the reasonable costs that are:   (a)   incurred by a party for travel and accommodation in connection with an ART review; and   (b)   specified in the determination.   (3)   If the ART arranges for the provision of a medical service in relation to a party to an ART review, the ART may determine that the Commonwealth is to pay the costs of the provision of the service.   (4)   If the ART makes a determination under subsection   (2) or (3), the costs to which the determination relates are payable by the Commonwealth. 123   Decision on ART review of care percentage decision     If:   (a)   the ART has reviewed:   (i)   a decision (a child support decision ) on application referred to in section   89 of the Child Support (Registration and Collection) Act 1988 ; or   (ii)   a decision on application referred to in section   131D of the ART Act in relation to a child support decision; and   (b)   that review involved (wholly or partly) a review of a determination to which a care percentage decision relates; then, despite section   54 of the ART Act, the ART must not, on ART review of the care percentage decision, vary or substitute the decision in a way that would have the effect of varying or substituting the determination referred to in paragraph   (b). 124   Certain other decisions on ART review   (1)   If, on ART review of a decision, the ART sets the decision aside under section   105 of the ART Act and substitutes for it a decision that a person is entitled to have a payment made under this Act, the ART must:   (a)   assess the amount of the payment; or   (b)   ask the Secretary to assess the amount of the payment.   (2)   Despite subsection   (1), the ART must ask the Secretary to assess, in accordance with any directions or recommendations of the ART, the amount of CCS or ACCS an individual or provider is entitled to be paid, if:   (a)   on ART review, the ART:   (i)   reviews a child care decision in relation to section   67CD, 67CF or 67CH as to an amount of CCS or ACCS that the individual or provider is entitled to be paid; and   (ii)   considers that the individual or provider is entitled to be paid a different amount of CCS or ACCS; or   (b)   on ART review, the ART:   (i)   reviews a child care decision in relation to subsection   67CD(6), 67CF(3) or 67CH(3) that the individual or provider is not entitled to be paid CCS or ACCS; and   (ii)   considers that the individual or provider is entitled to be paid an amount of CCS or ACCS.   (3)   For the purposes of this Part and the definition of child care decision in subsection   3(1), the Secretary’s assessment under subsection   (2) forms part of the ART’s decision on the review. 125   Date of effect of certain ART review decisions relating to payment of family tax benefit   (1)   If:   (a)   a person makes an application for ART review of a decision (the original decision ) relating to the payment to a person of family tax benefit by instalment; and   (b)   the application is made more than 90 days after the person was given notice of the original decision; and   (c)   the ART makes a decision under section   105 of the ART Act to vary or substitute the original decision; and   (d)   the decision of the ART will have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment; then, despite subsections   108(4) and (5) of the ART Act, the date of effect of the decision of the ART is the first day of the period to which the original decision relates.   (2)   The ART may, if satisfied that there are special circumstances that prevented the applicant from making an application within 90 days, determine that subsection   (1) applies as if the reference to 90 days were a reference to such longer period as the ART determines to be appropriate.   (3)   If:   (a)   paragraphs   (1)(a), (b), (c) and (d) apply; and   (b)   the first day of the period to which the original decision relates is earlier than the first day (the cut ‑ off day ) of the income year before the income year in which the application referred to in paragraph   (1)(b) was made; then, despite subsection   (1), the person cannot be paid any entitlement created or increased as mentioned in paragraph   (1)(d) (including as a result of taking into account the FTB Part A supplement or the FTB Part B supplement) in relation to any day earlier than the cut ‑ off day. 125A   Date of effect of certain ART review decisions relating to eligibility for CCS     If:   (a)   the ART makes a decision on ART review to vary, or set aside and substitute a new decision for, a child care decision in relation to section   67CC (eligibility for CCS) for an individual; and   (b)   the ART’s decision has the effect that the individual becomes eligible for CCS for a child, or eligible for additional days; the date of effect of the ART’s decision cannot be earlier than the first day of the income year before the income year in which the application for review was made. 127   Secretary or ART may treat event as having occurred if decision set aside on ART review     If:   (a)   on ART review of a decision, the ART sets the decision aside under section   105 of the ART Act; and   (b)   the Secretary or the ART, as the case may be, is satisfied that an event that did not occur would have occurred if the decision had not been made; the Secretary or the ART may, if satisfied that it is reasonable to do so, treat the event as having occurred for the purposes of the family assistance law. 136   Notice by Secretary of certain ART decisions in relation to CCS or ACCS by fee reduction   (1)   This section applies to a decision on ART review of a child care decision in relation to section   67CD (entitlement to be paid CCS or ACCS) for an individual in relation to sessions of care.   (2)   If the decision is a fee reduction decision, the Secretary must give written notice of the decision and the fee reduction amount for the decision to the provider of the approved child care service that provided the sessions of care.   (3)   If the Secretary has decided to pay the fee reduction amount directly to the individual under subsection   67EC(2), the notice under subsection   (2) of this section must include a statement to that effect.   (4)   If the decision is not a fee reduction decision, the Secretary may give written notice of the decision to the provider of the approved child care service that provided the sessions of care.   (5)   A notice under this section may be given to a provider by making the notice available using an electronic interface. 137   Settlement of proceedings before the ART   (1)   The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART review and they relate to the recovery of a debt.   (2)   If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed. 137A   ART review of entitlement to be paid CCS or ACCS—taking account of changes of circumstances etc. Favourable changes affecting individuals   (1)   A decision on ART review of a child care decision in relation to section   67CD as to an individual’s entitlement to be paid CCS or ACCS for a week must not take into account information if:   (a)   apart from this section, the information would have the effect that the amount of CCS or ACCS the individual is entitled to be paid for the week is increased (including from nil); and   (b)   one of the following applies:   (i)   the individual was required to notify the Secretary of the information by subsection   67FB(1);   (ia)   the information is that a child for whom the individual is eligible for CCS or ACCS is an Aboriginal or Torres Strait Islander child, and the information was notified to the Secretary in a manner approved by the Secretary;   (ii)   the Secretary required the individual to give the information or produce a document containing the information under Part   6 and the individual did not give the information or produce the document within the required period; and   (c)   the CCS fortnight that includes the week started more than 28 days before the earliest of the following events:   (i)   the individual notified or gave the information or produced the document;   (ii)   the Secretary otherwise became aware of the information;   (iii)   the ART otherwise became aware of the information.   (2)   Despite subsection   (1), the decision on review may take the information into account if the Secretary is satisfied that the individual notified or gave the information, or produced the document, as soon as practicable.   (3)   Subsection   (1) does not apply if the information is the adjusted taxable income of the individual. Favourable changes affecting providers   (4)   A decision on ART review of a child care decision in relation to section   67CH as to a provider’s entitlement to be paid ACCS (child wellbeing) for a week must not take into account information if:   (a)   apart from this section, the information would have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for the week is increased (including from nil); and   (b)   either:   (i)   the provider was required to notify the Secretary of the information by section   204F; or   (ii)   the Secretary required the provider to give the information or produce a document containing the information under Part   6 and the provider did not give the information or produce the document within the required period; and   (c)   the CCS fortnight that includes the week started more than 28 days before the earliest of the following events:   (i)   the provider notified or gave the information or produced the document;   (ii)   the Secretary otherwise became aware of the information;   (iii)   the ART otherwise became aware of the information.   (5)   Despite subsection   (4), the decision on review may take the information into account if the Secretary is satisfied that the provider notified or gave the information, or produced the document, as soon as practicable. 137B   ART review of entitlement to be paid CCS or ACCS—time limit on increase   (1)   A decision on ART review of a child care decision in relation to section   67CD as to an individual’s entitlement to be paid CCS or ACCS must not have the effect that the amount of CCS or ACCS the individual is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the application for the review is made.   (2)   Subsection   (1) does not apply if:   (a)   the decision on review is a child care decision made because of or in relation to section   105E, to the extent that the review relates to the individual’s adjusted taxable income for the income year in which the CCS fortnight starts; or   (b)   the application for review is made:   (i)   because of a review, by the Commissioner of Taxation, of a previous decision by the Commissioner about the taxable income of the individual or another person in relation to whom the individual has met the CCS reconciliation conditions for the income year in which the CCS fortnight starts; and   (ii)   within 90 days after the individual or other person was notified by the Commissioner of the outcome of the review.   (3)   A decision on ART review of a child care decision in relation to section   67CH as to a provider’s entitlement to be paid ACCS (child wellbeing) must not have the effect that the amount of ACCS (child wellbeing) the provider is entitled to be paid for a week is increased (including from nil), if the CCS fortnight that includes the week started before the income year immediately before the income year in which the application for the review is made. Subdivision G — ART child care provider review 138   Applications for ART child care provider review Decision of Secretary or authorised review officer   (1)   If:   (a)   a child care provider decision (other than a decision made under section   197H or 197J) has been reviewed under section   109A; and   (b)   the decision has been affirmed, varied or set aside and substituted by the Secretary or authorised review officer under subsection   109A(2); the provider may apply to the ART for review ( ART child care provider review ) of the decision of the Secretary or authorised review officer.   (2)   For the purposes of subsection   (1), the decision of the Secretary or authorised review officer is taken to be:   (a)   if the Secretary or authorised review officer affirmed a decision—that decision as affirmed; or   (b)   if the Secretary or authorised review officer varied a decision—that decision as varied; or   (c)   if the Secretary or authorised review officer set aside a decision and substituted a new decision—the new decision. Decision made personally by agency head   (3)   If a child care provider decision (other than a decision under section   197H or 197J) is made by:   (a)   the Secretary personally; or   (b)   another agency head personally in the exercise of a delegated power; or   (c)   the Chief Executive Centrelink in the exercise of a delegated power; or   (d)   the Chief Executive Medicare in the exercise of a delegated power; the provider may apply to the ART for review (also an ART child care provider review ) of the decision. Referral to guidance and appeals panel   (3A)   If a guidance and appeals panel application is taken to have been made because the ART’s decision on ART child care provider review is referred to the guidance and appeals panel, review of the decision to which that application relates is also an ART child care provider review . Meaning of child care provider decision   (4)   Each of the following is a child care provider decision :   (a)   a decision under Part   4 (overpayments and debt recovery) in relation to a debt of an approved provider;   (b)   a decision under Part   8 (approval of provider of child care services) in relation to a provider;   (c)   a decision under section   205C (business continuity payments—emergency or disaster). 138B   Legal or financial assistance   (1)   Subsection   294(1) (legal or financial assistance for applicants) of the ART Act does not apply in relation to:   (a)   a person who proposes to apply to the ART for ART child care provider review; or   (b)   a person who applies to the ART for ART child care provider review, unless the proceeding in relation to the application is a guidance and appeals panel proceeding.   (2)   Subsection   294(3) (legal or financial assistance for other parties) of the ART Act does not apply in relation to a proceeding for ART child care provider review unless the proceeding is a guidance and appeals panel proceeding.   (3)   Subsection   294(4) (legal or financial assistance for court proceedings) of the ART Act does not apply in relation to a matter that relates to a proceeding for ART child care provider review unless the proceeding is a guidance and appeals panel proceeding. 139   Variation of decision after application is made for ART child care provider review   (1)   If an officer varies or substitutes a decision after an application has been made to the ART for ART child care provider review of the decision, the application is taken to be an application for ART child care provider review of the decision as varied or substituted.   (2)   Subsection   (1) does not apply if the application is a guidance and appeals panel application.   (3)   If:   (a)   a person makes an application (the referral application ) under section   123 of the ART Act to refer the ART’s decision on ART child care provider review to the guidance and appeals panel; and   (b)   the person is taken to have made a guidance and appeals panel application because the ART’s decision is referred to the guidance and appeals panel; and   (c)   an officer varies or substitutes the decision (the reviewable decision ) to which the guidance and appeals panel application relates:   (i)   after the referral application is made; and   (ii)   before the ART is constituted for the purposes of the proceeding in relation to the guidance and appeals panel application; the guidance and appeals panel application is taken to be a guidance and appeals panel application in relation to the reviewable decision as varied or substituted by the officer. 140   Secretary may treat event as having occurred if decision to set aside on ART child care provider review     If:   (a)   on ART child care provider review of a decision, the ART sets the decision aside under section   105 of the ART Act; and   (b)   the Secretary is satisfied that an event that did not occur would have occurred if the decision had not been made; the Secretary may, if satisfied that it is reasonable to do so, treat the event as having occurred for the purposes of the family assistance law. 141   Settlement of proceedings before the ART   (1)   The Secretary may agree, in writing, with other parties to settle proceedings before the ART if the proceedings are an ART child care provider review and they relate to the recovery of a debt.   (2)   If proceedings are settled and the Secretary gives the ART a copy of the agreement to settle the proceedings, the application for review of the decision the subject of the proceedings is taken to have been dismissed. Division   6 — Date of effect of reviews under the child support law 152C   Date of effect of decisions on objections under the child support law that apply for family assistance purposes   (1)   This section applies if:   (a)   a person lodges, under section   80A of the Child Support (Registration and Collection) Act 1988 , an objection to a care percentage decision (within the meaning of that Act); and   (b)   the consideration of the objection under that Act involves (wholly or partly) a consideration 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 objection was lodged more than 52 weeks after notice of the care percentage decision referred to in paragraph   (a) of this subsection was given; and   (d)   the decision (the review decision ) on the objection 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 objection was lodged—that first day.   (3)   If the Secretary is satisfied that there are special circumstances that prevented the objection from being lodged within the period referred to in paragraph   (1)(c), the Secretary may determine that subsection   (1) applies as if the reference to 52 weeks in that paragraph were a reference to such longer period as the Secretary determines to be appropriate. 152D   Date of effect of certain ART reviews under the child support law that apply for family assistance purposes   (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 System (Family Assistance) (Administration) Act 1999 A New Tax System (Family Assistance) (Administration) Act 1999 1 0 2013-01-10T00:34:00Z 2026-03-20T02:54:00Z 2026-03-20T02:54:00Z 261 55486 250092 10562 5888 302073 16.0000 Yes 130 3 0 NEW 0 Act No. 79, 2025 2016-05-05T14:00:00Z 1 January 1901 A New Tax System (Family Assistance) (Administration) Act 1999 20 March 2026 BILL A New Tax Sy stem (Family Assistance) (Administration) Act 1999 No.   81, 1999 Compilation No.   130 Compilation date:   20 March 2026 Includes amendments:   Act No. 79, 2025 This compilation is in 2 volumes Volume 1:   sections   1 ‑ 152D Volume 2:   sections   153 ‑ 235   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 20 March 2026 (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. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). Application, saving and transitional provisions 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. Presentational changes The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents. 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. Any modifications affecting the law are accessible on the Register. 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 194EA   Quality and safety 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   3A—Requirements relating to approved providers that are corporations 203AA   Secretary may require cost and financial information relating to approved provider that is a corporation 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 (entry with consent) 219UCA   Modification of Part   2 of the Regulatory Powers Act (entry without consent) 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   Part   6 — Provisions relating to information Division   1 — Information gathering 153   Application of Division   (1)   This Division:   (a)   binds the Crown in all its capacities; and   (b)   extends to:   (i)   acts, omissions, matters and things outside Australia, whether or not in a foreign country; and   (ii)   all persons, irrespective of their nationality or citizenship.   (3)   This Division does not make the Crown liable to be prosecuted for an offence. 153A   Reasonable belief needed to require information, documents or records     The Secretary can only require a person to:   (a)   give information; or   (b)   produce a document; or   (c)   produce records; under this Division if the Secretary reasonably believes that the person will be able to give the information or produce the document or records. 154   General power to obtain information   (1)   The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to either or both of the following matters:   (a)   whether the person, or any other person, whom the Secretary has determined to be entitled to be paid family assistance is or was eligible for the family assistance, or for family assistance of the amount determined;   (b)   whether the person or any other person to whom a payment of family assistance has been made was entitled to the payment.   (2)   The Secretary may require a person to:   (a)   give information; or   (b)   produce a document; to a specified agency if the Secretary considers that the information or document may be relevant to whether a person who has claimed family assistance, but who has not had the claim determined, is eligible for family assistance.   (3)   The Secretary may require a person to:   (a)   give information; or   (b)   produce a document; to a specified agency if the Secretary considers that the information or document may be relevant to whether an approved provider is eligible for ACCS (child wellbeing) or the amount of ACCS (child wellbeing) an approved provider is entitled to be paid.   (4)   The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers that the information or document may be relevant to:   (a)   an application by the person, or any other person, for approval for the purposes of the family assistance law; or   (b)   the question of whether an approved provider should continue to be approved; or   (c)   an application by the person, or any other person, for the approval of an approved provider to be varied; or   (d)   the question of whether a child care service should continue to be approved in respect of the person, or any other person; or   (e)   the records that a person is required to keep under section   202B or 202C.   (5)   The Secretary may require a person who is required to keep records under section   202B or 202C to produce to a specified agency such of those records as are specified in the notice given to the person under section   158.   (6)   The Secretary may require a person to give information, or produce a document or records, to a specified agency if the Secretary considers that the information, document or records may be relevant to an inquiry or investigation into a matter mentioned in subsection   (1), (2), (3) or (4). 155   Power to obtain information from a person who owes a debt to the Commonwealth     The Secretary may require a person who owes a debt to the Commonwealth under or as a result of this Act:   (a)   to give to a specified agency information that is relevant to the person’s financial situation; or   (b)   to produce to a specified agency a document that is relevant to the person’s financial situation; or   (c)   if the person’s address changes—to inform a specified agency of the new address within 14 days after the change. 156   Obtaining information about a person who owes a debt to the Commonwealth     The Secretary may require a person to give information, or produce a document, to a specified agency if the Secretary considers the information or document:   (a)   would help the specified agency locate another person (the debtor ) who owes a debt to the Commonwealth under or as a result of this Act; or   (b)   is relevant to the debtor’s financial situation. 157   Obtaining information to verify claims etc.   (1)   The Secretary may require a person to give information about a class of persons, to a specified agency for either or both of the following purposes:   (a)   to detect cases in which amounts of family assistance have been paid to persons not entitled to them;   (b)   to verify the eligibility, entitlement to be paid and amount of the entitlement of persons who have made claims for family assistance.   (2)   The information that the Secretary may require about each person in the class of persons is all or any of the following information (but no other information):   (a)   full name and any previous name;   (b)   address;   (c)   sex;   (d)   marital status;   (e)   date of birth;   (f)   date of death;   (g)   dates of entries into and departures from Australia;   (h)   any payments received by the person from the person given the notice, within the period of 52 weeks before the giving of the notice, and the account number of the account into which any of those payments was paid;   (i)   in relation to a course of study being undertaken by the person:   (i)   the name of the educational institution that the person is attending;   (ii)   the name of any educational institution previously attended by the person;   (iii)   the person’s enrolment status;   (iv)   the person’s student identification number;   (v)   the name of the course;   (vi)   the course code;   (vii)   the date on which the course started or starts;   (viii)   the date on which the course ends;   (ix)   the subject or unit code;   (x)   the normal full ‑ time study workload for the course;   (xi)   indicators of the person’s workload, including (but not limited to) effective full ‑ time student units, credit points, contact hours, number of subjects undertaken and number of assignments completed;   (xii)   the number of semesters required to complete the course;   (xiii)   the date on which the person first attended, or will first attend, the course;   (xiv)   the date on which the person last attended, or will last attend, the course;   (xv)   whether the person has discontinued the course and, if the person has discontinued the course, the date on which it happened;   (xvi)   details of any unapproved absences from the course;   (xvii)   the results or grade obtained by the person;   (j)   in relation to any employment of the person by the person given the notice:   (i)   the date on which the person’s employment started; and   (ii)   the date on which the person’s employment ended; and   (iii)   the number of hours each week for which the person is employed;   (k)   in relation to any other recognised participation type (other than as an employee) that the person engages in for the person given the notice—any or all of the following:   (i)   the date on which the recognised participation type started;   (ii)   the date on which the recognised participation type ended;   (iii)   the number of hours each week in which the person engages in the recognised participation type;   (l)   in relation to any training of the person by the person given the notice:   (i)   the name of the entity providing the training;   (ii)   if the person is undertaking a training course—the name of the training course;   (iii)   the period required to complete the training;   (iv)   the date on which the person’s training started;   (v)   the date on which the person’s training ended;   (vi)   the number of hours each week for which the person engages in the training.   (3)   The Secretary may require information about a particular class of persons, whether or not the Secretary is able to identify any of the persons in that class as being persons:   (a)   who have been paid family assistance; or   (b)   who are entitled to family assistance; or   (c)   who have made claims for family assistance.   (4)   Within 13 weeks after information is given in response to a requirement under subsection   (1), the Secretary must decide which (if any) of the information is, or is likely to be, relevant to a matter referred to in subsection   (1).   (5)   If the Secretary decides, within the 13 week period, that some or all of the information given in response to the requirement is not, or is not likely to be, relevant to a matter referred to in subsection   (1), the Secretary must ensure that any record of the irrelevant information is destroyed.   (6)   If the Secretary has not made a decision under subsection   (4) at the end of the 13 week period, the Secretary must ensure that any record of all or any part of the information is destroyed. 157A   Obtaining records supporting certificate under section   85CB     The Secretary may require an approved provider that has given the Secretary a certificate under section   85CB (certification for ACCS (child wellbeing)) of the Family Assistance Act to produce any records kept by the provider for the purposes of section   202C in relation to the certificate. 158   Written notice of requirement   (1)   A requirement under this Division must be made by written notice given to the person of whom the requirement is made.   (2)   The notice:   (a)   may be given personally or by post or in any other manner approved by the Secretary; and   (b)   must specify:   (ia)   a description of the information, document or records to which the requirement relates; and   (i)   how the person is to give the information or produce the document or records to which the requirement relates; and   (ii)   the period within which the person is to give the information or produce the document or records; and   (iii)   the officer (if any) to whom the information is to be given, the document is to be produced or the records are to be produced; and   (iv)   that the notice is given under this section. Note:   The notice may describe the information, documents or records by class (see subsection   33(3AB) of the Acts Interpretation Act 1901 ).   (3)   For the purposes of paragraph   (2)(b), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of the family assistance law, to specify a shorter period.   (4)   The notice may require the person to give the information by appearing before a specified officer to answer questions.   (5)   If the notice requires the person to appear before an officer, the notice must specify:   (a)   a time and place at which the person is to appear; and   (b)   that the person may be accompanied by a lawyer.   (6)   For the purposes of subsection   (5), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of the family assistance law, to specify an earlier time. 159   Offence: failure to comply with requirement   (1)   A person must not refuse or fail to comply with a requirement under this Division to give information or produce a document or records. Penalty:   Imprisonment for 12 months.   (2)   Subsection   (1) applies only to the extent to which the person is capable of complying with the requirement.   (3)   Subsection   (1) does not apply if the person has a reasonable excuse.   (4)   Strict liability applies to the element of an offence against subsection   (1) that a requirement is a requirement under this Division. 159A   Requesting information for the purposes of a care percentage determination under the child support law     The Secretary may request a person:   (a)   to give information; or   (b)   to produce a document; to a specified agency if the Secretary considers that the information or document may be relevant to the making or revoking of a determination under Subdivision B or C of Division   4 of Part   5 of the Child Support (Assessment) Act 1989 . 159B   Self ‑ incrimination   (1)   A person is not excused from giving information, or producing a document or records, under this Division on the ground that the information, or production of the document or records, might tend to incriminate the person or expose the person to a penalty.   (2)   However, in the case of an individual:   (a)   the information given or document or records produced; and   (b)   giving the information or producing the document or records; and   (c)   any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document or records; are not admissible in evidence against the individual in any criminal proceedings, other than:   (d)   proceedings for an offence against subsection   159(1); or   (e)   proceedings for an offence against section   137.1 or 137.2 of the Criminal Code that relates to this Division; or   (f)   proceedings for an offence against Division   145 of the Criminal Code ; or   (g)   proceedings for an offence against section   177 that relates:   (i)   to this Division; and   (ii)   to a contravention of section   172 or subsection   173(1), 174(1) or 176(3). 159C   Use of information in investigations etc.     Subject to subsection   159B(2), nothing in this Division prevents information given, or a document or records produced, under this Division by a person from being used in:   (a)   an inquiry or investigation into a matter; or   (b)   criminal proceedings. 160   Relationship with other laws   (1)   Nothing contained in a law of a State or a Territory operates to prevent a person from:   (a)   giving information; or   (b)   producing a document or records; or   (c)   giving evidence; that the person is required to give or produce to an agency for the purposes of the family assistance law.   (2)   This Division does not require a person to give information or produce a document or records to the extent that in doing so the person would contravene a law of the Commonwealth (other than a law of a Territory). Division   1A — Use of tax file numbers 160A   Use of tax file numbers   (1)   This section applies in relation to the tax file number of an individual that is provided to the Secretary under this Act for the purposes of this Act. Assistance to the Secretary   (2)   The Secretary may:   (a)   provide the tax file number referred to in subsection   (1) to the Commissioner of Taxation; and   (b)   require the Commissioner of Taxation to provide the Secretary with information about the individual (including the number the Commissioner of Taxation considers to be the individual’s tax file number) that is requested by the Secretary.   (3)   Information provided to the Secretary under a requirement made under subsection   (2) may be used only for the following purposes:   (a)   to detect cases in which amounts of family assistance under the family assistance law have been paid when they should not have been paid;   (b)   to verify, in respect of individuals who have made claims for family assistance under the family assistance law, the eligibility or entitlement of those individuals for family assistance;   (c)   to establish whether the rates at which family assistance under the family assistance law are being, or have been, paid are, or were, correct;   (d)   to assist in the recovery of a debt due to the Commonwealth under this Act. Assistance to the Commissioner of Taxation   (4)   The Secretary may provide the tax file number referred to in subsection   (1) to the Commissioner of Taxation for the following purposes:   (a)   to assist the Commissioner act under section   87 (applying tax refund to family assistance debt) in relation to a debt owed by an individual;   (b)   to assist the Commissioner act under section   93 (applying tax refund to another person’s family assistance debt) in relation to a debt owed by an individual;   (c)   to assist the payment of deductions to the Commissioner under section   225;   (d)   to assist the Commissioner set off amounts under section   226. Division   2 — Confidentiality 161   Operation of Division State and Territory laws   (1A)   Nothing in this Division prevents a person from disclosing information to another person if the information is disclosed for the purposes of:   (a)   the Education and Care Services National Law applying as a law of a State or Territory; or   (b)   a law of a State or Territory that applies the Education and Care Services National Law as a law of that State or Territory (whether or not that law has commenced); or   (c)   regulations made under the Education and Care Services National Law; or   (d)   a law of a State or Territory that substantially corresponds to the provisions of the Education and Care Services National Law (whether or not that law has commenced); or   (e)   regulations made under a law referred to in paragraph   (d). Publishing reasons for ART decisions   (1B)   Nothing in this Division prevents the ART from publishing in written or electronic form the reasons for a decision of the ART on ART review if the publication does not identify:   (a)   a party to the review concerned (other than the Secretary or the Child Support Registrar); or   (b)   a person (other than the Secretary or the Child Support Registrar) who is related to, or associated with, a party to the review concerned or is, or is alleged to be, in any other way concerned in the matter to which the review concerned relates; or   (c)   a witness in the review concerned.   (1C)   Without limiting subsection   (1B), a publication of reasons for a decision of the ART is taken to identify a person if it contains any particulars of:   (a)   the name, title, pseudonym or alias of the person; or   (b)   the address of any premises at which the person resides or works, or the locality in which any such premises are situated; or   (c)   the physical description or the style of dress of the person; or   (d)   any employment or occupation engaged in, profession practised or calling pursued, by the person or any official or honorary position held by the person; or   (e)   the relationship of the person to identified relatives of the person or the association of the person with identified friends or identified business, official or professional acquaintances of the person; or   (f)   the recreational interests, or the political, philosophical or religious beliefs or interests, of the person; or   (g)   any real or personal property in which the person has an interest or with which the person is otherwise associated; and the particulars are sufficient to identify that person to a member of the public, or to a member of the section of the public to which the publication is disseminated, as the case requires. No effect on operation of the Freedom of Information Act 1982   (2)   The provisions of this Division that relate to the disclosure of information do not affect the operation of the Freedom of Information Act 1982 . 161A   Definitions     In this Division: taxation information means information (including protected information within the meaning of subsection   355 ‑ 30(1) in Schedule   1 to the Taxation Administration Act 1953 but not including a tax file number) that is held by a taxation officer. taxation officer means the following:   (a)   a person who is a taxation officer within the meaning of subsection   355 ‑ 30(2) in Schedule   1 to the Taxation Administration Act 1953 ;   (b)   an entity covered by section   355 ‑ 15 in that Schedule. 162   Permitted obtaining of, making a record of, disclosure of or use of protected information   (1)   A person may obtain protected information if the information is obtained for the purposes of:   (a)   the family assistance law; or   (aa)   the Dental Benefits Act 2008 ; or   (b)   the Family Homelessness Prevention and Early Intervention Pilot; or   (c)   the Early Education Service Delivery Prices Project. Note:   For an example of obtaining protected information for the purposes of the family assistance law, see section   162A.   (2)   A person may:   (a)   make a record of protected information; or   (b)   disclose such information to any person; or   (c)   otherwise use such information; if the record, disclosure or use made of the information by the person is made:   (d)   for the purposes of the family assistance law; or   (daa)   for the purposes of the Dental Benefits Act 2008 ; or   (dab)   for the purposes of the social security law; or   (dac)   for the purposes of the Paid Parental Leave Act 2010 ; or   (dad)   for the purposes of the Student Assistance Act 1973 ; or   (dae)   for the purposes of the Education and Care Services National Law; or   (daf)   for the purposes of:   (i)   the Child Support (Assessment) Act 1989 ; or   (ii)   the Child Support (Registration and Collection) Act 1988 ; or   (dag)   for the purposes of a centrelink program; or   (dah)   for the purposes of a medicare program; or   (da)   for the purpose of the Family Homelessness Prevention and Early Intervention Pilot; or   (db)   for the purposes of the Early Education Service Delivery Prices Project; or   (e)   for the purpose for which the information was disclosed to the person under section   167 or 168; or   (f)   with the express or implied authorisation of the person to whom the information relates. Note:   For an example of a disclosure of, making a record of or the use of protected information for the purposes of the family assistance law, see section   162A.   (2AA)   A person may:   (a)   make a record of protected information; or   (b)   disclose such information to any person; or   (c)   otherwise use such information; if the Secretary reasonably believes that the record, disclosure or use made of the information is reasonably necessary for one or more of the following purposes:   (d)   research, monitoring, evaluation or reporting of matters of relevance to a Department that is administering any part of the family assistance law;   (e)   statistical analysis of matters of relevance to a Department that is administering any part of the family assistance law;   (f)   policy development of matters of relevance to a Department that is administering any part of the family assistance law.   (2AB)   A person may:   (a)   make a record of protected information; or   (b)   disclose such information to any person; or   (c)   otherwise use such information; if the information:   (d)   has already been lawfully made available to the public; and   (e)   is in relation to:   (i)   an approved provider; or   (ii)   a provider who is no longer approved or whose approval is suspended; or   (iii)   a child care service of a provider mentioned in subparagraph   (i) or (ii) (whether or not the provider currently operates the service). Note:   Subparagraph   (e)(iii) includes services in respect of which the provider is approved or operates (see subsection   3(6)).   (2A)   A person may use protected information to produce information in an aggregated form that does not disclose, either directly or indirectly, information about a particular person.   (2B)   If the protected information is in relation to:   (a)   an approved provider; or   (b)   a provider who is no longer approved or whose approval is suspended; or   (c)   a child care service of a provider mentioned in paragraph   (a) or (b) (whether or not the provider currently operates the service); a person may:   (d)   use protected information to produce information in an aggregated form that does not directly identify a particular approved provider or a particular child care service of a particular approved provider; or   (e)   disclose to any person protected information in an aggregated form that does not directly identify a particular approved provider or a particular child care service of a particular approved provider. Note:   Paragraph   (c) includes services in respect of which the provider is approved or operates (see subsection   3(6)).   (3)   The Minister may, by legislative instrument, specify additional purposes relating to other programs administered by the Department for which protected information may be obtained under subsection   (1), or recorded, disclosed or otherwise used under subsection   (2).   (5)   An instrument under subsection   (3) does not take effect until the end of the period in which it could be disallowed in either House of the Parliament.   (6)   Subsections   (1), (2), (2AA), (2AB), (2A) and (2B) do not limit each other. 162A   Obtaining of, making a record of, disclosure of or use of protected information relating to taxation information Disclosure to taxation officers for matching against taxation information   (1)   A disclosure of protected information by an officer is made for the purposes of the family assistance law if:   (a)   the disclosure is to a taxation officer; and   (b)   the disclosure is for the purposes of a taxation officer matching that information against taxation information to facilitate the performance of functions, or the exercise of powers, under the family assistance law.   (2)   The obtaining of, making of a record of or the use of protected information by an officer is for the purposes of the family assistance law if the obtaining of, making of the record of or the use of the protected information is in connection with a disclosure referred to in subsection   (1). Authorised collection of personal information that is taxation information   (3)   The collection of personal information about a person is authorised by this Act for the purposes of the Privacy Act 1988 if:   (a)   the personal information is taxation information; and   (b)   the collection is from a taxation officer; and   (c)   the collection is for the purposes of the family assistance law. Obtaining of taxation information   (4)   If an officer obtains personal information about a person in the circumstances referred to in subsection   (3), then the officer has obtained the information under the family assistance law. Interpretation   (5)   This section does not limit section   162. 162B   Secretary may publish certain information relating to approved providers   (1A)   The Secretary may publish, by electronic means, information (including protected information) in relation to an approved provider, or a child care service of an approved provider, if the Secretary is satisfied on reasonable grounds that the information will, or is likely to, result in one or more of the following:   (a)   promoting transparency and accountability regarding the administration of CCS and ACCS by the provider;   (b)   promoting quality and safety of child care services of the provider;   (c)   encouraging compliance by the provider with the family assistance law.   (1)   Without limiting subsection   (1A), information the Secretary may publish, by electronic means, in relation to an approved provider, includes the following:   (a)   the name of the approved provider;   (b)   the approved provider’s ABN;   (c)   the name of each child care service in respect of which the approved provider is approved;   (d)   information given to the Secretary by the approved provider under the family assistance law about the fees charged by the approved provider for child care provided by each child care service referred to in paragraph   (c);   (e)   information in relation to any increases in the fees referred to in paragraph   (d) that is prescribed by the Minister’s rules;   (ea)   the type of each child care service in respect of which the approved provider is approved;   (eb)   the number of children enrolled for care for each child care service in respect of which the approved provider is approved;   (ec)   the address and contact details, including telephone number and email address, of each child care service in respect of which the approved provider is approved;   (f)   if the approved provider is a large child care provider covered by paragraph   4A(1)(a) or (b)—financial information included in a report given to the Secretary by the provider under subsection   203BA(1);   (g)   any other information prescribed by the Minister’s rules.   (2)   Without limiting subsection   (1A) or (1), the Secretary may publish protected information in an aggregated form covered by subsection   162(2B).   (2A)   The Secretary may authorise any of the following persons or bodies to electronically publish information covered by subsection   (1A), (1) or (2):   (a)   an agency or authority of the Commonwealth;   (b)   a Department of State, or an agency or authority, of a State or Territory;   (c)   a body established under a law of the Commonwealth, a State or a Territory.   (2B)   To avoid doubt, the publishing of protected information under this section is for the purposes of the family assistance law. Note:   Section   162 authorises the use and disclosure of protected information for the purposes of the family assistance law. As well as having effect for the purposes of section   164 (which is about offences for unauthorised use of protected information), these authorisations have effect for the purposes of the Privacy Act 1988 and other laws. Constitutional basis—additional operation of this section   (3)   In addition to section   85AB of the Family Assistance Act, this section also has the effect it would have if each reference to an approved provider were expressly confined to an approved provider that is a corporation to which paragraph   51(xx) of the Constitution applies. Note:   Section   85AB of the Family Assistance Act sets out the constitutional basis of the provisions of this Act in relation to child care subsidy and additional child care subsidy (including provisions in relation to approved providers). 163   Offence—unauthorised obtaining of protected information   (1)   If:   (a)   a person intentionally obtains information; and   (b)   the person is not authorised under the family assistance law to obtain the information; and   (c)   the person knows or ought reasonably to know that the information is protected information; the person commits an offence punishable on conviction by imprisonment for a term not exceeding 2 years.   (2)   Strict liability applies to the element of an offence against subsection   (1) that a person not authorised to do something is not authorised under the family assistance law to do that thing. 164   Offence—unauthorised making a record of, disclosure of or use of protected information   (1)   If:   (a)   a person intentionally:   (i)   makes a record of; or   (ii)   discloses to any other person; or   (iii)   otherwise makes use of;     information; and   (b)   the person is not authorised or required under:   (i)   the family assistance law; or   (ii)   the Social Security Act 1991 ; or   (iii)   the Social Security (Administration) Act 1999 ;     to make the record, disclosure or use of the information that is made by the person; and   (c)   the person knows or ought reasonably to know that the information is protected information; the person commits an offence punishable on conviction by imprisonment for a term not exceeding 2 years.   (2)   Strict liability applies to the element of an offence against subsection   (1) that a person not authorised or required to do something is not authorised or required to do that thing under:   (a)   the family assistance law; or   (b)   the Social Security Act 1991 ; or   (c)   the Social Security (Administration) Act 1999 . 165   Offence: soliciting disclosure of protected information   (1)   If:   (a)   a person (the first person ) solicits the disclosure of protected information from an officer or another person; and   (b)   the disclosure would be in contravention of this Division; and   (c)   the first person knows or ought reasonably to know that the information is protected information; the first person commits an offence (whether or not any protected information is actually disclosed) punishable on conviction by imprisonment for a term not exceeding 2 years.   (2)   Strict liability applies to paragraph   (1)(b). 166   Offence: offering to supply protected information   (1)   A person must not offer to supply (whether to a particular person or otherwise) information about another person, knowing the information to be protected information. Penalty:   Imprisonment for 2 years.   (2)   A person must not hold himself or herself out as being able to supply (whether to a particular person or otherwise) information about another person, knowing the information to be protected information. Penalty:   Imprisonment for 2 years.   (3)   Nothing in subsection   (1) or (2) has the effect that an officer acting in the performance or exercise of his or her powers, duties or functions under the family assistance law commits an offence. 167   Protection of certain documents etc. from production to court etc.     An officer must not, except for the purposes of the family assistance law or the Royal Commissions Act 1902 , be required:   (a)   to produce any document in his or her possession; or   (b)   to disclose any matter or thing of which he or she had notice; because of the officer’s powers, or the performance of the officer’s duties or functions, under the family assistance law, to:   (c)   a court; or   (d)   a tribunal; or   (e)   an authority; or   (f)   a person; having power to require the production of documents or the answering of questions. 168   Disclosure of information by Secretary   (1)   Despite sections   164 and 167, the Secretary may:   (a)   if the Secretary certifies that it is necessary in the public interest to do so in a particular case or class of cases—disclose information acquired by an officer in the exercise of the officer’s powers, or the performance of the officer’s duties or functions, under the family assistance law to such persons and for such purposes as the Secretary determines; or   (b)   disclose any such information:   (i)   to the Secretary of a Department of State of the Commonwealth or to the head of an authority of the Commonwealth for the purposes of that Department or authority; or   (ii)   to a person who is expressly or impliedly authorised by the person to whom the information relates to obtain it.   (2)   In giving certificates for the purposes of paragraph   (1)(a), the Secretary must act in accordance with guidelines (if any) from time to time in force under section   169.   (3)   In disclosing information under paragraph   (1)(b), the Secretary must act in accordance with guidelines (if any) from time to time in force under section   169.   (4)   In spite of any other provision of this Part, the Secretary may disclose information of a kind referred to in paragraph   (a) or (b) of the definition of protected information in subsection   3(1) to a person who is the payment nominee or correspondence nominee, within the meaning of Part   8B, of the person to whom the information relates (the principal ) as if the nominee were the principal.   (5)   If:   (a)   the Secretary or an officer is served with a summons or notice, or is otherwise subject to a requirement, under the Royal Commissions Act 1902 ; and   (b)   in order to comply with the summons, notice or requirement, the Secretary or officer would be required to disclose information that is protected information; then, despite sections   164 and 167 of this Act, the Secretary or officer must, subject to the Royal Commissions Act 1902 , disclose that information. The information is taken to have been disclosed for the purposes of the Royal Commissions Act 1902 and of the Royal Commission concerned. 169   Guidelines for exercise of Secretary’s disclosure powers     The Minister may, by legislative instrument, make guidelines for the exercise of either or both of the following:   (a)   the Secretary’s power to give certificates for the purposes of paragraph   168(1)(a);   (b)   the Secretary’s power under paragraph   168(1)(b). 170   Officer’s declaration     An officer must make a declaration in a form approved by the Minister or the Secretary if required to do so by the Minister or the Secretary for the purposes of the family assistance law. Division   3 — False statements etc. Subdivision A — Preliminary 171   Application of Division     This Division extends to:   (a)   acts, omissions, matters and things outside Australia, whether or not in a foreign country; and   (b)   all persons, irrespective of their nationality, who are making, or have made, a claim for family assistance; and   (c)   all persons, irrespective of their nationality, who have become entitled to, or been paid, family assistance. Subdivision B — Offences 172   False statement in connection with claim   (1)   A person contravenes this section if:   (a)   the person makes a statement; and   (b)   the statement is false or misleading; and   (c)   the person is reckless as to whether the statement is false or misleading; and   (d)   the statement is made in connection with, or in support of, the person’s or any other person’s claim for family assistance.   (2)   The reference in paragraph   (1)(d) to a claim for family assistance includes the following:   (a)   an application referred to in paragraph   67CD(4)(a) (ACCS (grandparent));   (b)   an application referred to in paragraph   67CD(6)(a) (ACCS (transition to work));   (c)   a declaration referred to in paragraph   67CH(1)(c) (ACCS (child wellbeing) for an approved provider). 173   False statement to deceive   (1)   A person contravenes this section if:   (a)   the person makes a statement; and   (b)   the statement is false or misleading; and   (c)   the person is reckless as to whether the statement is false or misleading; and   (d)   the person is reckless as to whether the statement:   (i)   deceives, or might deceive, an officer or an approved provider exercising powers, or performing duties, under the family assistance law; or   (ii)   affects, or might affect, an entitlement to a payment of family assistance under the family assistance law; or   (iii)   affects, or might affect, the rate or amount of a payment of family assistance under the family assistance law; or   (iv)   affects, or might affect, eligibility for CCS for a child.   (2)   For the purposes of an offence against section   177 that relates to a contravention of subsection   (1) of this section, strict liability applies to the following elements of the offence:   (a)   the element that a power, duty or function is a power, duty or function under the family assistance law;   (b)   the element that a payment is a payment under the family assistance law. 174   False statement or document   (1)   A person contravenes this subsection if:   (a)   the person makes a statement or presents a document to an officer or an approved provider exercising powers, or performing duties or functions, under the family assistance law; and   (b)   the statement or document is false in any particular; and   (c)   the person is reckless as to whether the statement or document is false in any particular.   (2)   For the purposes of an offence against section   177 that relates to a contravention of subsection   (1) of this section, strict liability applies to the element of the offence that a power, duty or function is a power, duty or function under the family assistance law. 175   Obtaining payment where no entitlement   (1)   A person contravenes this section if:   (a)   the person obtains a payment of family assistance; and   (b)   the person does so knowing that he or she is:   (i)   not entitled to the payment; or   (ii)   only entitled to part of the payment.   (2)   Paragraph   (1)(a) is taken to include a reference to a provider or an individual who obtains a fee reduction amount. 176   Payment obtained by fraud   (1)   A person contravenes this subsection if:   (a)   the person obtains a payment:   (i)   of family assistance; or   (ii)   under section   67EB (fee reduction amount); or   (iii)   under section   205A or 205C (business continuity payments); and   (b)   the person does so:   (i)   by means of impersonation; or   (ii)   by fraudulent means.   (2)   A person contravenes this subsection if:   (a)   the person makes a statement; and   (b)   the statement is false or misleading; and   (c)   the person is reckless as to whether the statement is false or misleading; and   (d)   the person obtains, as a result, a payment:   (i)   of family assistance; or   (ii)   under section   67EB (fee reduction amount); or   (iii)   under section   205A or 205C (business continuity payments). Subdivision C — Penalties 177   Penalty for contravention of Subdivision B     A person who contravenes a provision of Subdivision B commits an offence punishable on conviction by imprisonment for a term not exceeding 12 months. 178   Repayment of family assistance   (1)   If a person is convicted of an offence against section   177, the court may:   (a)   impose a penalty in respect of the offence; and   (b)   order the person to pay the Commonwealth an amount equal to any amount obtained by way of family assistance or payments under section   67EB, 205A or 205C because of the act, failure or omission that constituted the offence.   (2)   In spite of anything in this Act or any other law, a person is not to be imprisoned for failing to pay an amount payable to the Commonwealth under paragraph   (1)(b).   (3)   For the purposes of this section, an amount of family assistance is taken to be paid to a person if that amount is applied against a liability of that person or another person for:   (a)   a primary tax; or   (b)   a debt under this Act or the Social Security Act 1991 . 179   Penalty where person convicted of more than one offence   (1)   Subject to subsection   (2), if a person is convicted of more than one offence against section   177, the court may, if it thinks fit, impose one penalty for all the offences.   (2)   A single penalty imposed under subsection   (1) must not exceed the sum of the maximum penalties that could be imposed if a separate penalty were imposed for each offence. Subdivision D — Procedural matters 180   Joining of charges     Charges against the same person for a number of offences against section   177 may be joined in one complaint, information or declaration if those charges:   (a)   are founded on the same facts; or   (b)   form a series of offences of the same or a similar character; or   (c)   are part of a series of offences of the same or a similar character. 181   Particulars of each offence     If 2 or more charges are included in the same complaint, information or declaration, particulars of each offence charged are to be set out in a separate paragraph. 182   Trial of joined charges     If charges are joined, the charges are to be tried together unless:   (a)   the court considers it just that any charge should be tried separately; and   (b)   the court makes an order to that effect. 183   Evidentiary effect of Secretary’s certificate   (1)   For the purposes of paragraph   178(1)(b), a certificate signed by the Secretary is prima facie evidence of the matters specified in the certificate.   (2)   The certificate may specify:   (a)   the person to whom an amount of family assistance has been paid, or who has obtained a fee reduction amount because of an act, a failure or an omission for which the person or another person has been convicted of an offence against section   177; and   (b)   the amount paid or obtained; and   (c)   the act, failure or omission that caused the amount to be paid or obtained. 184   Enforcement of court certificate as judgment     If:   (a)   a court makes an order under paragraph   178(1)(b); and   (b)   the clerk or other appropriate officer of the court gives a certificate specifying:   (i)   the amount ordered to be paid to the Commonwealth; and   (ii)   the person by whom the amount is to be paid; and   (c)   the certificate is filed in a court (which may be the court that made the order) that has civil jurisdiction to the extent of the amount to be paid; the certificate is enforceable in all respects as a final judgment of the court in which the certificate is filed. Part   7 — Liability of certain employers and principals for offences Division   1 — Interpretation 185   State of mind of a person     A reference in this Part to the state of mind of a person includes a reference to:   (a)   the knowledge, intention, opinion, belief or purpose of the person; and   (b)   the person’s reasons for the intention, opinion, belief or purpose. 188   Offence     A reference in this Part to an offence against this Act includes a reference to:   (a)   an offence against this Act that is taken to have been committed because of section   11.2 or 11.2A of the Criminal Code ; or   (b)   an offence created by:   (i)   section   11.1, 11.4 or 11.5 of the Criminal Code ; or   (ii)   section   6 of the Crimes Act 1914 ;     that relates to this Act. Division   3 — Proceedings against non ‑ corporations 191   State of mind of individual     If, in proceedings for an offence against this Act in respect of conduct engaged in by a person other than a corporation, it is necessary to establish the state of mind of the person, it is sufficient to show that:   (a)   the conduct was engaged in by an employee or agent of the person within the scope of his or her actual or apparent authority; and   (b)   the employee or agent had that state of mind. 192   Conduct of employee or agent     If:   (a)   conduct is engaged in on behalf of a person other than a corporation by an employee or agent of the person; and   (b)   the conduct is within the scope of the employee’s actual or apparent authority; the conduct is taken, for the purposes of a prosecution for an offence against this Act, to have been engaged in by the person unless the person establishes that he or she took reasonable precautions, and exercised due diligence, to avoid the conduct. 193   Exclusion of imprisonment as penalty for certain offences     Despite any other provision of this Act, if:   (a)   a person is convicted of an offence; and   (b)   the person would not have been convicted if sections   191 and 192 had not been in force; the person is not liable to be punished by imprisonment for that offence. Part   8 — Approval of provider of child care services Division   1 — Provider approval 194A   Application for approval Application   (1)   Any of the following (a provider ):   (a)   an individual;   (b)   a body corporate;   (c)   a partnership;   (d)   an entity or body prescribed by the Minister’s rules; may apply to be approved for the purposes of the family assistance law in respect of one or more child care services that the provider operates or proposes to operate.   (2)   The application must:   (a)   be given in a form and manner approved by the Secretary; and   (b)   contain any information prescribed by the Secretary’s rules; and   (c)   contain any other information, and be accompanied by the documents, required by the Secretary.   (3)   An application is taken not to have been made:   (a)   if the application does not comply with subsection   (2); or   (b)   in circumstances prescribed by the Minister’s rules. 194B   Provider approval Provider approval   (1)   The Secretary may approve a provider for the purposes of the family assistance law if the Secretary is satisfied that:   (a)   the provider satisfies the provider eligibility rules in section   194C; and   (b)   the provider operates, or will operate, at least one child care service that satisfies the service eligibility rules in section   194D. Approval in respect of child care service   (2)   If the Secretary approves a provider under subsection   (1), the Secretary:   (a)   must approve the provider in respect of at least one child care service that meets the requirements in subsection   (3); and   (b)   may approve the provider in respect of one or more other child care services that meet the requirements in subsection   (3).   (3)   For a provider to be approved in respect of a child service, the Secretary must be satisfied that the service:   (a)   is or will be operated by the provider; and   (b)   satisfies the service eligibility rules in section   194D. Notice of approval   (4)   If the Secretary approves the provider, the Secretary must give notice to the provider stating:   (a)   the child care services in respect of which the provider is approved; and   (b)   the type and address of each service; and   (c)   the day on which the provider’s approval takes effect; and   (d)   the day on which the provider’s approval in respect of each child care service takes effect.   (5)   For the purposes of subsections   (1) and (2), the day on which the approval takes effect must not be earlier than the day the application was made, unless the Secretary considers that, due to special circumstances, it is appropriate for the approval to take effect on an earlier day. Refusal   (6)   The Secretary must refuse to approve a provider for the purposes of the family assistance law if the Secretary is not satisfied of one or more of the matters referred to in subsection   (1).   (7)   The Secretary must refuse to approve a provider in respect of a child care service if the Secretary is not satisfied of one or more of the matters referred to in subsection   (3) in respect of the service.   (8)   If the Secretary refuses to approve a provider for the purposes of the family assistance law or refuses to approve the provider in respect of a child care service, the Secretary must give the applicant notice of:   (a)   the refusal; and   (b)   the reasons for the refusal. 194C   Provider eligibility rules     A provider satisfies the provider eligibility rules if:   (a)   for each child care service in respect of which the provider is seeking approval—the provider holds any approvals or licences required to operate a child care service under the law of the State or Territory in which the service is situated; and   (b)   the provider is a fit and proper person to be involved in the administration of CCS and ACCS; and   (c)   any person with management or control of the provider is a fit and proper person to be involved in the administration of CCS and ACCS; and   (d)   any person who will be a person with management or control of the provider on the day the provider’s approval takes effect, or the day the provider’s approval in respect of a child care service takes effect, is a fit and proper person to be involved in the administration of CCS and ACCS; and   (da)   the provider has arrangements in place to ensure that the provider and the following persons comply with the family assistance law:   (i)   the persons mentioned in paragraphs   (c) and (d);   (ii)   each person that the provider, or a person mentioned in subparagraph   (i), is responsible for managing; and   (e)   for a large child care provider—the provider is financially viable and is likely to remain so; and   (ea)   the Secretary is satisfied that it is appropriate for the provider to be approved having regard to the matters mentioned in section   194EA (quality and safety considerations); and   (f)   the provider satisfies any other criteria prescribed by the Minister’s rules. Note:   See section   194F for the definition of person with management or control . 194D   Service eligibility rules     A child care service satisfies the service eligibility rules if:   (a)   the service is of a type referred to in subclause   2(3) of Schedule   2 to the Family Assistance Act but is not any of the following:   (i)   informal care provided through personal arrangements;   (ii)   a service primarily conducted to provide instruction in an activity (such as sport or music);   (iii)   a service primarily conducted to provide a disability or early intervention service;   (iv)   a service where a parent primarily provides care or is readily available and retains responsibility for the child while the service is provided (such as a play group);   (v)   a service primarily providing short ‑ term irregular care at premises where the parent is a visitor or guest and the parent is readily available (such as a service provided by a gym);   (vi)   a service that primarily provides an early educational program to children in the year that is 2 years before grade 1 of school (such as a preschool or kindergarten); and   (b)   the provider of the service holds any approvals or licences required to operate the service under the law of the State or Territory in which the service is situated; and   (c)   each person who is responsible for the day ‑ to ‑ day operation of the service (whether or not the person is employed by the provider of the service) is a fit and proper person to be involved in the administration of CCS and ACCS; and   (d)   each person who will be responsible for the day ‑ to ‑ day operation of the service (whether or not the person is employed by the provider of the service) on the day that the provider’s approval in respect of the service takes effect is a fit and proper person to be involved in the administration of CCS and ACCS; and   (da)   the provider of the service has arrangements in place to ensure that the following persons comply with the family assistance law:   (i)   the persons mentioned in paragraphs   (c) and (d);   (ii)   each person that a person mentioned in subparagraph   (i) is responsible for managing; and   (e)   in the case where the service is covered by allocation rules—if the provider of the service were to be approved, child care places would be allocated to the service under section   198B; and   (f)   the Secretary is satisfied that it is appropriate for the provider to be approved in respect of the service having regard to the following:   (i)   if the provider is already an approved provider—any conditions imposed on the provider’s approval;   (ii)   any non ‑ compliance by the provider with a law of the Commonwealth or a State or Territory;   (iii)   the provider’s record of administering payments under the family assistance law;   (iv)   the provider’s record of administering of Commonwealth, State or Territory funds;   (v)   the capacity for staff working at the service to use the electronic system for managing child care payments under the family assistance law;   (va)   the matters mentioned in section   194EA (quality and safety considerations);   (vi)   any other matter prescribed by the Minister’s rules;   (vii)   any other matter the Secretary considers relevant; and   (g)   the service satisfies any other criteria prescribed by the Minister’s rules. 194E   Fit and proper person considerations   (1)   The Secretary must have regard to the following matters in determining whether a person is a fit and proper person for the purpose of paragraph   194C(b), (c) or (d) or 194D(c) or (d):   (a)   any non ‑ compliance by a relevant person with a law of the Commonwealth or a State or Territory;   (b)   any proceedings currently before a court or tribunal that involve a relevant person;   (c)   any decision made under a law of the Commonwealth or a State or Territory relating to child care which adversely affects a relevant person;   (d)   subject to Part   VIIC of the Crimes Act 1914 , any conviction, or finding of guilt, against a relevant person for an offence against a law of the Commonwealth or a State or Territory, including (without limitation) an offence against children, or relating to dishonesty or violence;   (e)   any order for a relevant person to pay a pecuniary penalty for the contravention of a civil penalty provision of a law of the Commonwealth or a State or Territory;   (f)   any act of a relevant person involving fraud or dishonesty;   (h)   the record of administering of Commonwealth, State or Territory funds of a relevant person;   (i)   any debts to the Commonwealth incurred by a relevant person (whether or not the debt has been discharged);   (j)   the record of financial management of a relevant person, including any instances of bankruptcy, insolvency or external administration involving the person;   (k)   any other matter prescribed by the Minister’s rules;   (l)   any other matter the Secretary considers relevant.   (2)   For the purposes subsection   (1), a relevant person is:   (a)   the person; and   (b)   another person or body in respect of which the person is or has ever been a person with management or control. Note:   See section   194F for the definition of person with management or control . 194EA   Quality and safety considerations   (1)   For the purpose of paragraph   194C(ea) and subparagraph   194D(f)(va), the matters are the following:   (a)   the provider’s record of demonstrating commitment to, and achievement of, high quality education and care;   (b)   any previous assessment of child care services of the provider (whether or not the provider currently operates, or proposes to operate, the service) done in accordance with the National Quality Standard (within the meaning of the Education and Care Services National Law), including any relevant rating level for the service;   (c)   any notifications of the following by the provider in respect of child care services of the provider (whether or not the provider currently operates, or proposes to operate, the service):   (i)   serious incidents that have occurred or are occurring;   (ii)   occurrences of circumstances that could have resulted in the occurrence of a serious incident;   (d)   any complaints of the following received by the provider, or that the Secretary is otherwise aware of, in respect of child care services of the provider (whether or not the provider currently operates, or proposes to operate, the service);   (i)   serious incidents alleged to have occurred;   (ii)   serious incidents alleged to be occurring;   (e)   for notifications or complaints referred to in paragraphs   (c) and (d) in relation to a serious incident that the Secretary reasonably believes has occurred, is occurring or is likely to occur—the nature of the serious incident;   (f)   any previous or current conditions relating to quality or safety imposed on the provider’s approval under section   195E or 195F;   (g)   any previous or current conditions relating to quality or safety imposed on child care services of the provider (whether or not the provider currently operates, or proposes to operate, the service) under section   195E or 195F;   (h)   the provider’s record of non ‑ compliance (if any) with the family assistance law;   (i)   the provider’s record of non ‑ compliance (if any) with laws of the Commonwealth or a State or Territory relating to quality or safety;   (j)   whether the quality and safety of child care services of the provider (whether or not the provider currently operates, or proposes to operate, the service) has improved over time and the extent of any improvement;   (k)   any other matter prescribed by the Minister’s rules;   (l)   any other matter relating to quality or safety that the Secretary considers relevant.   (2)   For the purposes of this section, serious incident has the meaning prescribed by the Minister’s rules. 194F   Meaning of person with management or control   (1)   A person is a person with management or control of a body, if the person is any of the following:   (a)   a member of the group of persons responsible for the executive decisions of the body;   (b)   a person who has authority or responsibility for, or significant influence over, planning, directing or controlling the activities of the body;   (c)   a person who is responsible for the day ‑ to ‑ day operation of the body (whether or not the person is employed by the body);   (d)   a person who is responsible for the day ‑ to ‑ day operation of a child care service in respect of which the body is approved or is seeking to be approved (whether or not the person is employed by the body).   (2)   Without limiting paragraph   (1)(a), the following persons are taken to be members of the group referred to in that paragraph:   (a)   if the body is a body corporate—an officer of the body corporate (within the meaning of the Corporations Act 2001 );   (b)   if the body is a partnership—a partner;   (c)   in any other case—a member of the body’s governing body. 194G   Meaning of approved child care service   (1)   A child care service is an approved child care service if an approved provider is approved in respect of the service under this Division and that approval is in effect.   (2)   If the approved provider’s approval under this Division is suspended or suspended in respect of the service, the service is not an approved child care service at any time when the suspension is in effect. 194H   Obligations and permissions of an approved child care service are those of the approved provider     For the purposes of the family assistance law:   (a)   an obligation imposed by that law on an approved child care service is taken to be imposed on the approved provider of the service; and   (b)   a permission conferred by that law on an approved child care service is taken to be conferred on the approved provider of the service. Division   2 — Conditions for continued approval 195A   Conditions for continued approval—compliance with rules and law Continued satisfaction of eligibility rules   (1)   It is a condition for continued approval of an approved provider that:   (a)   the provider continues to satisfy the provider eligibility rules in section   194C; and   (b)   each approved child care service of the provider continues to satisfy the service eligibility rules in section   194D. Compliance with family assistance law   (2)   It is a condition for continued approval of an approved provider that the provider not contravene the family assistance law (whether or not the contravention constitutes an offence or is a contravention of a civil penalty provision). Note:   Enforcement under this Part of this and other conditions is not limited or affected by other compliance measures in relation to these provisions (for example under the Regulatory Powers Act).   (3)   It is a condition for continued approval of an approved provider that the provider cooperate with a person exercising powers under:   (a)   section   67FH (power to require information about care provided); and   (b)   section   154 (power to obtain information generally); and   (c)   the Regulatory Powers Act in respect of a provision mentioned in subsection   219UA(1), or information mentioned in subsection   219UA(2), of this Act. Compliance with Commonwealth, State and Territory laws   (4)   It is a condition for continued approval of an approved provider that:   (a)   the operation of each approved child care service of the provider; and   (b)   the provision of care by each service; comply with all requirements imposed by a law of the Commonwealth or a law of the State or Territory in which the service is situated. 195B   Conditions for continued approval—child care places limit not to be exceeded     It is a condition for continued approval of an approved provider that, if an approved child care service of the provider is covered by the allocation rules:   (a)   the service provides child care places; and   (b)   the service provides no more child care places than the number allocated to the service. 195C   Conditions for continued approval—operating period for each approved child care service   (1)   It is a condition for continued approval of an approved provider that each child care service of the provider operates for the period determined in accordance with this subsection   (the minimum period ).   (2)   Subject to subsections   (3) and (4), the minimum period is:   (a)   48 weeks per year; or   (b)   if the service is an outside school hours care service—7 weeks per year.   (3)   If the Minister’s rules prescribe an alternative period for a service and subsection   (4) does not apply, then the minimum period for the service is the period prescribed by the Minister’s rules.   (4)   If the Secretary is satisfied that due to special circumstances affecting a service it is appropriate for the service to operate for a shorter period, the minimum period for the service is the number of weeks per year (which may be nil) that the Secretary determines, in writing, to be appropriate. 195D   Conditions for continued approval—working with children check   (1)   It is a condition for continued approval of an approved provider that, for each individual required under a law of a State or Territory to hold a working with children check in relation to care provided by a child care service of the provider, the provider must ensure that the individual has a current working with children check.   (2)   For the purposes of subsection   (1), a working with children check is a check that permits the individual to work with children under a law of the State or Territory in which the service is situated. 195E   Condition for continued approval—compliance with conditions imposed by Minister     It is a condition for continued approval of an approved provider that the provider complies with any conditions prescribed by the Minister’s rules in respect of the provider or an approved child care service of the provider. 195F   Condition for continued approval—compliance with conditions imposed by Secretary   (1)   It is a condition for continued approval of an approved provider that the provider complies with any conditions imposed on the provider under subsection   (2).   (2)   The Secretary may impose conditions in respect of:   (a)   an approved provider; or   (b)   one or more approved child care services of a provider.   (3)   If the Secretary imposes a condition, the Secretary must give notice of the condition to the approved provider. The notice must specify the day the condition takes effect.   (4)   A notice given under subsection   (3) is not a legislative instrument. 195G   Reassessment of continued approval     The Secretary may at any time assess whether a provider is complying with the conditions for continued approval of the provider. 195H   Consequences of breach of conditions for continued approval Sanctions   (1)   If the Secretary is satisfied that an approved provider has not complied, or is not complying, with a condition for continued approval of the provider, the Secretary may do one or more of the following:   (a)   suspend the provider’s approval;   (b)   cancel the provider’s approval;   (c)   suspend the provider’s approval in respect of one or more child care services;   (d)   vary the provider’s approval so that the provider is not approved in respect of one or more child care services;   (e)   reduce the number of any child care places allocated to the service under section   198B;   (f)   suspend, for a maximum of 3 weeks, payments under section   67EB of fee reduction amounts in respect of sessions of care provided by one or more approved child care services of the provider. Note 1:   The Secretary may also decide to vary or impose additional conditions under subsection   195F(2). Note 2:   Before doing a thing mentioned in paragraphs   (a) to (f), the Secretary must follow the procedure in section   199A.   (2)   In exercising a power under subsection   (1), the Secretary must have regard to any matters prescribed by the Minister’s rules as matters to be taken into account by the Secretary in applying the subsection to approved providers. Notice of sanction   (3)   If the Secretary does any of the things mentioned in subsection   (1), the Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the thing takes effect (which must be not earlier than the day the notice is given). Revocation of suspension   (4)   If the Secretary suspends the provider’s approval or suspends the provider’s approval in respect of one or more child care services, the Secretary may at any time revoke the suspension.   (5)   If the Secretary revokes the suspension, the Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the revocation takes effect (which may be earlier than the day the revocation is done).   (6)   In exercising a power under subsection   (4), the Secretary must have regard to any matters prescribed by the Minister’s rules as matters to be taken into account by the Secretary in specifying the day of effect of a revocation of a suspension. Revocation of suspension of payment in respect of fee reduction   (7)   If the Secretary suspends payment in respect of fee reduction, the Secretary may at any time revoke the suspension. If the suspension is revoked, all payments under section   67EB that would have been paid but for the suspension must be paid.   (8)   If the Secretary revokes the suspension, the Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the revocation takes effect (which may be earlier than the day the revocation is done). Division   3 — Adding or removing services 196A   Application to add or remove service   (1)   An approved provider may apply for a variation of the provider’s approval to add a child care service to, or remove a child care service from, the provider’s approval.   (2)   The application must:   (a)   be given in a form and manner approved by the Secretary; and   (b)   contain any information prescribed by the Secretary’s rules; and   (c)   contain any other information, and be accompanied by the documents, required by the Secretary.   (3)   An application is taken not to have been made:   (a)   if the application does not comply with subsection   (2); or   (b)   in circumstances prescribed by the Minister’s rules. 196B   Adding a service on application Variation   (1)   If:   (a)   an approved provider applies under section   196A to add a child care service to the provider’s approval; and   (b)   the Secretary is satisfied that the service satisfies the requirements in subsection   194B(3); the Secretary may vary the provider’s approval by adding the service to the approval as a service in respect of which the provider is approved. Notice of approval   (2)   If the Secretary varies the provider’s approval, the Secretary must give notice to the provider stating:   (a)   the child care services in respect of which the provider is approved as a result of the variation; and   (b)   the type and address of each service; and   (c)   the day on which the provider’s approval in respect of each child care service takes effect.   (3)   For the purposes of paragraph   (2)(c), the day on which the approval takes effect must not be earlier than the day the application was made. Refusal   (4)   If the Secretary is not satisfied of the matter referred to in paragraph   (1)(b), the Secretary must refuse the application.   (5)   If the Secretary refuses the application, the Secretary must give the applicant notice of:   (a)   the refusal; and   (b)   the reasons for the refusal. 196C   Removing a service on application Variation   (1)   If an approved provider applies under section   196A to remove a child care service from the provider’s approval, the Secretary may vary the provider’s approval by removing the service from the approval as a service in respect of which the provider is approved.   (2)   The Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the variation takes effect (which may be earlier than the day the variation was made). Refusal   (3)   If the Secretary refuses the application, the Secretary must give the applicant notice of:   (a)   the refusal; and   (b)   the reasons for the refusal. Secretary to have regard to prescribed matters   (4)   In exercising a power under subsection   (1), the Secretary must have regard to any matters prescribed by the Minister’s rules as matters to be taken into account by the Secretary in deciding whether to grant a request under subsection   (1). Division   4 — Suspension, variation and cancellation of approval 197A   Immediate suspension after Secretary’s decision   (1)   The Secretary may suspend the approval of an approved provider, or the approval of an approved provider in respect of one or more services, if the Secretary reasonably believes that:   (a)   the provider is not complying with subsection   195A(4) (compliance with Commonwealth, State and Territory laws); or   (b)   there is an imminent threat to the health or safety of a child because of the care provided by an approved child care service of the provider; or   (c)   due to urgent circumstances, it is no longer appropriate for one or more approved child care services of the provider to provide child care; or   (d)   due to urgent circumstances, it is no longer appropriate for the provider to administer payments under the family assistance law.   (2)   If the Secretary suspends the provider’s approval or suspends the provider’s approval in respect of one or more services, the Secretary must give the provider notice of:   (a)   the day the suspension takes effect (which must not be earlier than the day the notice is given); and   (b)   the grounds for the suspension.   (3)   The Secretary may revoke the suspension.   (4)   If the Secretary revokes the suspension, the Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the revocation takes effect (which may be earlier than the day the revocation was done). 197AA   Suspension on request Application   (1)   The Secretary may suspend the approval of an approved provider, or the approval of an approved provider in respect of one or more services, if the provider requests the Secretary in writing to do so.   (2)   The request must:   (a)   be given in a form and manner approved by the Secretary; and   (b)   specify a proposed day for the suspension to take effect (the start day ); and   (c)   specify a proposed day for the suspension to cease to have effect (the end day ), which must not be later than 12 months after the start day; and   (d)   contain any other information prescribed by the Secretary’s rules. Suspension   (3)   The Secretary may suspend the approval if the Secretary:   (a)   agrees with the start day and the end day specified in the application; and   (b)   is satisfied that the suspension is reasonable in the circumstances.   (4)   If the Secretary suspends the approval, the Secretary must give notice to the provider that the Secretary has done so. The notice must specify:   (a)   the day the suspension takes effect (which may be earlier than the day the notice is given); and   (b)   the day the suspension ceases to have effect. Revocation   (5)   The Secretary may revoke the suspension if the Secretary is satisfied that the revocation is reasonable in the circumstances.   (6)   If the Secretary revokes the suspension, the Secretary must give notice to the provider of the day the revocation takes effect (which must not be earlier than the day the notice is given). 197AB   Suspension if approval suspended under Education and Care Services National Law Suspension of provider approval   (1)   If:   (a)   an approved provider holds a provider approval within the meaning of the Education and Care Services National Law; and   (b)   the provider approval is suspended under the Education and Care Services National Law (the National Law provider suspension ); the approval of the approved provider is taken to be suspended under this section for the same period during which the National Law provider suspension is in effect. Suspension of service approval   (3)   If:   (a)   an approved provider holds a service approval within the meaning of the Education and Care Services National Law; and   (b)   the service approval is suspended under the Education and Care Services National Law (the National Law service suspension ); the approval of the approved provider in respect of the service covered by the service approval is taken to be suspended under this section for the same period during which the National Law service suspension is in effect. Secretary must give notice of suspension   (5)   If the approval of an approved provider, or the approval of an approved provider in respect of one or more services, is suspended under this section, the Secretary must give the provider notice of the suspension. 197B   Suspension, cancellation or variation for multiple infringement notices   (1)   If an approved provider has been given 10 infringement notices under Part   5 of the Regulatory Powers Act in respect of alleged contraventions of civil penalty provisions of this Act within a period of 12 months, the Secretary may do one or more of the following:   (a)   suspend the approval of the approved provider;   (b)   suspend the approval of the approved provider in respect of one or more services;   (c)   cancel the approval of the approved provider;   (d)   vary the provider’s approval so that the provider is not approved in respect of one or more child care services. Note:   Before doing a thing mentioned in paragraphs   (a) to (d), the Secretary must follow the procedure in section   199A.   (2)   For the purposes of subsection   (1):   (a)   an infringement notice is taken to have been given to an approved provider under Part   5 of the Regulatory Powers Act whether it has been paid or not; and   (b)   an infringement notice is taken not to have been given to an approved provider under Part   5 of the Regulatory Powers Act if the infringement notice is withdrawn in accordance with section   106 of that Act. Suspension   (3)   If the Secretary suspends the provider’s approval, or suspends the provider’s approval in respect of one or more services, the Secretary must give the provider notice of the day the suspension takes effect (which must not be earlier than the day the notice is given).   (4)   The Secretary may revoke the suspension.   (5)   If the Secretary revokes the suspension, the Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the revocation takes effect (which may be earlier than the day the revocation was done). Cancellation   (6)   If the Secretary cancels the provider’s approval, the Secretary must give the provider notice of the day the cancellation takes effect (which must not be earlier than the day the notice is given). Variation   (7)   If the Secretary varies the provider’s approval by removing a child care service from the approval, the Secretary must give the provider notice of the day the variation takes effect (which must not be earlier than the day the notice is given). 197C   Cancellation on request   (1)   The Secretary may cancel the approval of an approved provider if the provider requests the Secretary in writing to do so.   (2)   In exercising a power under subsection   (1), the Secretary must have regard to any matters prescribed by the Minister’s rules as matters to be taken into account by the Secretary in deciding whether to grant the request under subsection   (1).   (3)   If the Secretary cancels the approval, the Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the cancellation takes effect (which may be earlier than the day the notice is given). 197D   Cancellation if provider should not have been approved   (1)   The Secretary must cancel the approval of an approved provider if the Secretary is satisfied that, at the time the provider was approved, the provider did not satisfy the requirements in subsection   194B(1).   (2)   If the Secretary cancels the provider’s approval, the Secretary must give the provider notice of the day the cancellation takes effect (which may be earlier than the day the notice is given). Note:   Before cancelling the approval the Secretary must follow the procedure in section   199A. 197E   Variation if provider should not have been approved in respect of a service   (1)   The Secretary must vary the approval of an approved provider so that the provider is not approved in respect of a child care service if the Secretary is satisfied that, at the time the provider was approved in respect of the service, the service did not satisfy the requirements in subsection   194B(3).   (2)   If the Secretary varies the provider’s approval by removing the service from the approval, the Secretary must give the provider notice of the day the variation takes effect (which may be earlier than the day the notice is given). Note:   Before varying the approval the Secretary must follow the procedure in section   199A. 197F   Cancellation for failure of provider to provide care for 3 continuous months   (1)   The Secretary may cancel the approval of an approved provider if:   (a)   all approved child care services of the provider fail to provide child care for a continuous period of 3 months; and   (b)   none of the following apply:   (i)   the provider’s approval is suspended under section   197AA for any part of the 3 month period;   (ii)   all approved child care services of the provider are subject to a determination under section   195C that the service need not operate for the period;   (iii)   the Secretary is satisfied that, because of special circumstances affecting the provider, the provider’s approval should not be cancelled.   (2)   If the Secretary cancels the provider’s approval, the Secretary must give the provider notice of the day the cancellation takes effect (which may be earlier than the day the notice is given).   (3)   Before cancelling the provider’s approval, the Secretary must request, in writing, that the provider provide within 14 days evidence that the provider is operating a child care service.   (4)   The Secretary must have regard to any response to the request in deciding whether to cancel the approval. 197G   Variation for failure of service to provide care for 3 continuous months   (1)   The Secretary may vary the approval of an approved provider to remove an approved child care service from the approval if:   (a)   the service fails to provide child care for a continuous period of 3 months; and   (b)   none of the following apply:   (i)   the provider’s approval with respect to the service is suspended under section   197AA for any part of the 3 month period;   (ii)   the service is subject to a determination under section   195C that the service need not operate for the period;   (iii)   the Secretary is satisfied that, because of special circumstances affecting the service, the provider’s approval should not be so varied.   (2)   If the Secretary varies the provider’s approval, the Secretary must give the provider notice of the day the variation takes effect (which may be earlier than the day the notice is given).   (3)   Before varying the provider’s approval, the Secretary must request, in writing, that the provider provide, within 14 days, evidence that the provider is operating the service.   (4)   The Secretary must have regard to any response to the request in deciding whether to vary the approval. 197H   Cancellation for ceasing to operate any approved child care service   (1)   The Secretary must cancel the approval of an approved provider if the provider ceases to operate all the approved child care services of the provider.   (2)   If the Secretary cancels the approval, the Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the cancellation takes effect (which may be earlier than the day the notice is given).   (3)   In this section: ceases to operate has the meaning given by the Minister’s rules. 197J   Variation for ceasing to operate a child care service   (1)   The Secretary must vary the approval of an approved provider to remove an approved child care service from the approval if the provider ceases to operate the service.   (2)   If the Secretary varies the approval, the Secretary must give notice to the provider that the Secretary has done so. The notice must specify the day the variation takes effect (which may be earlier than the day the notice is given).   (3)   In this section: ceases to operate has the meaning given by the Minister’s rules. 197K   Cancellation because no longer approved in respect of any child care service   (1)   The approval of an approved provider is taken to be cancelled if there are no longer any child care services in respect of which the provider is approved.   (2)   If the approval is cancelled under this section, the Secretary must give notice to the provider of the cancellation. The notice must specify the day the cancellation takes effect. 197L   Cancellation or variation if approval cancelled under Education and Care Services National Law Cancellation of provider approval   (1)   If:   (a)   an approved provider holds a provider approval within the meaning of the Education and Care Services National Law; and   (b)   the provider approval is cancelled under the Education and Care Services National Law (the National Law provider cancellation ); the approval of the approved provider is taken to be cancelled under this section on the same day as the day on which the National Law provider cancellation takes effect. Note:   A provider approval may be cancelled on a number of grounds under the Education and Care Services National Law, including if it is surrendered.   (2)   If the approval of an approved provider is cancelled under subsection   (1), the Secretary must give the provider notice of the cancellation. Variation of provider approval following cancellation of service approval   (3)   If:   (a)   an approved provider holds a service approval within the meaning of the Education and Care Services National Law; and   (b)   the service approval is cancelled under the Education and Care Services National Law (the National Law service cancellation ); the approval of the approved provider is taken to be varied under this section to remove the service to which the National Law service cancellation relates from the approval on the same day as the day on which that cancellation takes effect. Note:   A service approval may be cancelled on a number of grounds under the Education and Care Services National Law, including if it is surrendered.   (4)   If the approval of an approved provider in respect of one or more services is varied under subsection   (3), the Secretary must give the provider notice of the variation. Division   5 — Allocation of child care places 198A   Allocation of child care places to approved child care services     The Minister’s rules may prescribe the following (the allocation rules ):   (a)   procedures relating to the allocation of child care places to approved child care services;   (b)   matters to be taken into account in working out the number (if any) of child care places to be allocated to approved child care services;   (ba)   what constitutes a child care place in respect of a specified class of approved child care services;   (c)   child care services subject to the allocation rules;   (d)   the maximum number of places that can be allocated to approved child care services in a specified class;   (e)   any other matters to be taken into account in making such an allocation;   (f)   procedures relating to the reduction under section   198C of the number of child care places allocated to approved child care services;   (g)   matters to be taken into account in working out the number of child care places by which the number of child care places allocated to approved child care services may be reduced under section   198C;   (h)   any other matters to be taken into account in reducing, or deciding whether to reduce, under section   198C the number of child care places allocated to approved child care services. 198B   Secretary to allocate child care places Initial allocation of child care places   (1)   If an approved child care service is subject to the allocation rules, the Secretary must allocate child care places to the service in accordance with the rules. Additional allocation of child care places   (2)   If an approved child care service has been allocated a number of child care places, the approved provider of the service may apply to the Secretary for additional child care places.   (3)   The application must:   (a)   be given in a form and manner approved by the Secretary; and   (b)   contain any information prescribed by the Secretary’s rules; and   (c)   contain any other information, and be accompanied by the documents, required by the Secretary.   (4)   The Secretary must decide, in accordance with the allocation rules, whether or not to grant the application.   (5)   The Secretary must give the applicant notice of the decision under subsection   (4).   (6)   If the Secretary decides to grant the application, the Secretary must allocate the additional child care places to the service. 198C   Reduction of allocation of child care places by unused or unusable places   (1)   The Secretary may reduce, in accordance with the allocation rules, the number of child care places allocated to an approved child care service if:   (a)   that number exceeds the number of child care places provided by the service; or   (b)   that number exceeds the number of child care places that the service is, under a law of a State or Territory, licensed to provide. The reduction must not be greater than the number of excess places.   (2)   Before the reduction, the Secretary must (unless the provider has informed the Secretary in writing that the allocated number may be reduced) give a notice to the approved provider of the service that:   (a)   states that the Secretary proposes to make the reduction; and   (b)   states the number of places by which the Secretary proposes to reduce the number of places allocated to the service; and   (c)   invites the provider to make written submissions to the Secretary about the proposed reduction; and   (d)   is not inconsistent with the allocation rules.   (3)   If the approved provider of the service has informed the Secretary in writing that the number of child care places allocated to the service may be reduced, the Secretary may give the provider a notice under subsection   (2) before making the reduction.   (4)   The Secretary must have regard to any submissions made by the approved provider of the service in accordance with an invitation under paragraph   (2)(c) in deciding whether to make the reduction.   (5)   If the Secretary reduces the number of child care places allocated to an approved child care service, the Secretary must give the approved provider of the service a notice that states:   (a)   the number of places by which the number of places allocated to the service is reduced; and   (b)   the day on which the reduction takes effect, which must not be earlier than the day on which the notice is given; and   (c)   the number of places allocated to the service, taking account of the reduction. Division   6 — Miscellaneous 199A   Procedure before certain consequences apply   (1)   Before doing a thing mentioned in subsection   195H(1) or section   197B, 197D or 197E, the Secretary must give a notice to the provider concerned that:   (a)   states that the Secretary is considering doing the thing; and   (b)   sets out the grounds for doing the thing; and   (c)   summarises the evidence and other material on which those grounds are based; and   (d)   summarises the effect of doing of the thing on eligibility for CCS or ACCS in respect of a session of care provided by an approved child care service of the provider; and   (e)   summarises the provider’s rights under this Act to seek a review of the decision to do the thing; and   (f)   invites the provider to make written submissions to the Secretary, within 28 days, stating why the thing should not be done.   (2)   The Secretary must have regard to any submissions made by the provider in accordance with an invitation under paragraph   (1)(f) in deciding whether to do the thing. 199B   Publicising sanctions or suspensions   (1)   If any of the following events occur, the Secretary may publicise the event in any way the Secretary thinks appropriate:   (aaa)   the Secretary refuses under subsection   194B(7) to approve a provider in respect of a child care service;   (aab)   the Secretary imposes under subsection   195F(2) a condition for continued approval on an approved provider;   (a)   the Secretary does one or more of the things mentioned in subsection   195H(1);   (aa)   the Secretary refuses under subsection   196B(4) to vary an approved provider’s approval by adding a service to the approval;   (b)   the Secretary suspends the approval of an approved provider under subsection   197A(1);   (ba)   the approval of an approved provider, or the approval of an approved provider in respect of one or more services, is suspended by operation of section   197AB;   (bb)   the Secretary suspends, cancels or varies the approval of an approved provider under subsection   197B(1);   (bc)   the approval of an approved provider is cancelled or varied by operation of section   197L;   (c)   a person is ordered by a court to pay a pecuniary penalty in relation to a civil penalty provision of this Act;   (d)   a person is convicted of an offence against this Act (including an offence against Chapter   7 of the Criminal Code that relates to this Act);   (e)   an infringement notice has been issued to a person under Part   5 of the Regulatory Powers Act in relation to an alleged contravention of a civil penalty provision of this Act.   (2)   Without limiting subsection   (1), the Secretary may publicise information that includes the following:   (a)   the name of the provider;   (b)   the name and address of an approved child care service or former approved child care service of the provider;   (c)   the grounds for the occurrence of the event specified in subsection   (1);   (ca)   if the information relates to a condition imposed under subsection   195F(2)—the condition or details of the condition;   (d)   if the information relates to the doing of one or more of the things mentioned in subsection   195H(1):   (i)   the things done; and   (ii)   the day when each thing done takes effect; and   (iii)   each condition for continued approval of the provider with which the provider has not complied, or is not complying, and details of the non ‑ compliance; and   (iv)   the day (if any) when each thing done ceases to have effect;   (e)   if the information relates to a suspension under subsection   197A(1) or section   197AB:   (i)   the day when the suspension takes effect; and   (ii)   the day (if any) when the suspension ceases to have effect;   (f)   if the information relates to a suspension, cancellation or variation under subsection   197B(1):   (i)   the day when the suspension, cancellation or variation takes effect; and   (ii)   the details of the infringement notices which formed the grounds for the suspension, cancellation or variation; and   (iii)   if the information relates to a suspension—the day (if any) when the suspension ceases to have effect;   (g)   if the information relates to a cancellation or variation under section   197L—the day when the cancellation or variation takes effect;   (h)   if the information relates to the issuing of an infringement notice—details of the infringement notice. 199C   Notice to Secretary of matters affecting approval   (1)   An approved provider must give the Secretary written notice of the following matters as soon as practicable after the provider becomes aware of the matter:   (a)   the provider did not satisfy the requirements in subsection   194B(1) at the time the provider became approved;   (b)   a service in respect of which the provider is or was approved did not satisfy the requirements in subsection   194B(3) at the time the provider became approved in respect of the service;   (c)   the provider has not complied, or is not complying, with a condition for continued approval of the provider. Note:   Section   204F also requires an approved provider to notify the Secretary of certain matters. Offence   (2)   A person commits an offence if the person contravenes subsection   (1). Penalty:   80 penalty units. Civil penalty   (3)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   60 penalty units. 199D   Notice to provider of review rights for decisions under this Part     If the Secretary is required by a provision of this Part to give a provider notice of a decision, the notice must include a statement of the provider’s rights under this Act to seek a review of the decision. 199E   Notifying individuals about effect on eligibility   (1)   If the Secretary is satisfied that an approved provider has not complied, or is not complying, with a condition for continued approval of the provider, the Secretary may give a notice to an individual whose eligibility for CCS or ACCS may be affected if the Secretary were to cancel, suspend or vary the provider’s approval because of the Secretary being so satisfied.   (2)   A notice under subsection   (1) must:   (a)   state that the Secretary is satisfied that the provider has not complied, or is not complying, with a condition for continued approval of the provider; and   (b)   set out the effect on the individual’s eligibility if the Secretary were to cancel, suspend or vary the provider’s approval. The notice may set out any other information that the Secretary thinks relevant.   (3)   If the Secretary cancels, suspends or varies the provider’s approval under this Part, the Secretary may give a notice to an individual whose eligibility for CCS or ACCS may be affected because of that action.   (4)   A notice under subsection   (3) must:   (a)   state that the Secretary has cancelled, suspended or varied the provider’s approval; and   (b)   set out the effect of the action on the individual’s eligibility. The notice may set out any other information that the Secretary thinks relevant.   (5)   A notice under this section must be given in a form and manner approved by the Secretary. 199F   Certain providers not required to comply with requirements     If the Minister’s rules specify the provider of a child care service for the purposes of this section:   (a)   the provider is not required to satisfy paragraph   194C(a) in order to satisfy the provider eligibility rules; and   (b)   the provider is not required to satisfy or comply with any other provision prescribed by the Minister’s rules in order to become, or remain, approved for the purposes of the family assistance law. 199G   Minister’s rules in relation to backdating of approvals etc.   (1)   The Minister’s rules may prescribe modifications of this Act or the Family Assistance Act to apply in respect of the following persons and periods:   (a)   approved providers whose approval takes effect on a day earlier than the day the Secretary gives the provider notice of the approval, for the period starting when the approval takes effect, and ending when the Secretary gives the notice;   (b)   approved providers whose approval in respect of a child care service takes effect on a day earlier than the day the Secretary gives the provider notice of the approval, for the period starting when the approval in respect of the service takes effect and ending when the Secretary gives the notice;   (c)   providers whose approval, or approval in respect of a child care service, is suspended, for the period of the suspension;   (d)   approved providers whose suspension is revoked with effect from a day earlier than the day the Secretary gives the provider notice of the revocation, for the period starting when the revocation takes effect and ending when the Secretary gives the notice.   (2)   Subsection   (1) does not limit subsection   85GB(1) of the Family Assistance Act. Part   8A — Provider requirements and other matters Division   1 — Requirements in relation to enrolments and relevant arrangements 200A   Enrolment notices Notice if a child starts to be enrolled   (1)   An approved provider of an approved child care service must give the Secretary a notice in accordance with subsection   (4) if a child starts to be enrolled for care by the service. Notice if a child starts to be enrolled before approval given or during suspension of approval   (2)   An approved provider of an approved child care service must give the Secretary a notice in accordance with subsection   (4) if:   (a)   on the day a child starts to be enrolled for care by the service:   (i)   the provider is not approved, or not approved in respect of the service; or   (ii)   the provider’s approval, or approval in respect of the service, is suspended; and   (b)   after that day, the Secretary gives the provider notice:   (i)   that the provider has been approved, or approved in respect of the service; or   (ii)   that the suspension has been revoked; and   (c)   the child is enrolled for care by the service on any day on or after the day the approval or revocation takes effect. Notice if relevant arrangement entered into   (3)   An approved provider of an approved child care service must give the Secretary a notice in accordance with subsection   (4) if the provider and a person enter into an arrangement (a relevant arrangement ) other than a complying written arrangement for the service to provide care to a child. Content and timing of notices   (4)   A notice is given in accordance with this subsection if:   (a)   it is given in a form and manner approved by the Secretary; and   (b)   it contains the information required by the Secretary; and   (c)   for a notice under subsection   (1)—it is given by the later of:   (i)   7 days after the end of the week in which the child started to be enrolled; or   (ii)   if the child started to be enrolled in a period, or a series of consecutive periods, to which a payment under section   205A relates—7 days after the end of the period, or the last such period; and   (d)   for a notice under subsection   (2)—it is given no later than 7 days after the end of the week in which the Secretary gave the notice referred to in paragraph   (2)(b); and   (e)   for a notice under subsection   (3)—it is given no later than 7 days after the end of the week in which the relevant arrangement is entered into.   (4A)   If an approved provider of an approved child care service fails to give a notice under subsection   (1), (2) or (3) by the day required under paragraph   (4)(c), (d) or (e) (as the case requires):   (a)   the failure does not affect the validity of a notice given after that day; and   (b)   the notice is taken to have been given on the last day the notice was required to be given under paragraph   (4)(c), (d) or (e) (as the case requires), other than for the purposes of subsections   (5) and (6). Offence   (5)   A person commits an offence of strict liability if the person contravenes subsection   (1), (2) or (3). Penalty:   60 penalty units. Civil penalty   (6)   A person is liable to a civil penalty if the person contravenes subsection   (1), (2) or (3). Civil penalty:   30 penalty units. 200B   When a child is enrolled   (1)   A child:   (a)   starts to be enrolled for care by a child care service of a provider if:   (i)   the provider and an individual enter into a complying written arrangement for the service to provide care to the child; or   (ii)   the service provides care to the child in the circumstances referred to in subsection   (4); and   (b)   ceases to be enrolled for care by that service when the earliest of the following events happens:   (i)   for an enrolment that started as referred to in subparagraph   (a)(i)—the arrangement ends;   (ii)   for an enrolment that started as referred to in subparagraph   (a)(ii)—the care ceases to be provided in those circumstances;   (iii)   14 weeks have passed since the child last attended any of the service’s sessions of care;   (iv)   an event prescribed by the Minister’s rules.   (1A)   The Minister’s rules may prescribe circumstances in which one or more weeks covered wholly or partly by a period of emergency or disaster are to be disregarded for the purposes of subparagraph   (1)(b)(iii).   (2)   A child is enrolled for care by a service from the day the child starts to be enrolled until the child ceases to be enrolled. To avoid doubt, a child who ceases to be enrolled for care by a service is not enrolled for care by that service until the child starts to be enrolled for care by that service again.   (3)   A written arrangement between a provider and an individual is a complying written arrangement if the arrangement complies with the requirements prescribed by the Secretary’s rules.   (4)   A service provides care to a child in the circumstances referred to in this subsection if:   (a)   immediately before the service starts to provide the care, the child is not enrolled for care by the service; and   (b)   any of the following applies in relation to the week in which the service starts to provide the care:   (i)   a certificate given by the approved provider of the service under section   85CB (certification for ACCS (child wellbeing)) of the Family Assistance Act is in effect in relation to the child;   (ii)   a determination made by the Secretary under section   85CE (determination for ACCS (child wellbeing)) of the Family Assistance Act is in effect in relation to the child;   (iii)   the approved provider of the service has applied for a determination under section   85CE of the Family Assistance Act and the application has not been refused; and   (c)   the provider gives the Secretary a declaration referred to in paragraph   67CH(1)(c) in relation to sessions of care provided by the service to the child. 200C   Variation of complying written arrangements     An approved provider must ensure that a variation of a complying written arrangement to which the provider is a party is done in writing, if the variation:   (a)   has the effect that information in the enrolment notice given by the provider for the child to whom the arrangement relates becomes incorrect; or   (b)   relates to a matter prescribed by the Minister’s rules. Civil penalty:   30 penalty units. 200D   Notice of change in circumstances—providers   (1)   An approved provider must give the Secretary notice in accordance with subsection   (3) of the following events in relation to complying written arrangements or relevant arrangements to which the provider is a party and enrolment notices given by the provider:   (a)   a complying written arrangement is varied in a way that:   (i)   has the effect that information in the enrolment notice given in relation to a child becomes incorrect; or   (ii)   relates to a matter prescribed by the Minister’s rules for the purposes of paragraph   200C(b);   (b)   information in an enrolment notice otherwise becomes incorrect;   (c)   information becomes available that, had it been available when an enrolment notice was given, should have been included in the notice;   (d)   information becomes available that, had it been available when an enrolment notice was given, would have required the notice to be given in a different form;   (e)   a child for whom an enrolment notice has been given ceases to be enrolled for care by the service for the reason mentioned in subparagraph   200B(1)(b)(i) (complying written arrangement ends);   (f)   a relevant arrangement in relation to a child has ended.   (2)   An approved provider must give the Secretary a notice in accordance with subsection   (3) if:   (a)   on the day an event referred to in subsection   (1) happens, the provider’s approval, or approval in respect of the service, is suspended; and   (b)   after that day, the Secretary gives the provider notice that the suspension has been revoked; and   (c)   the child is enrolled for care by the service on any day on or after the day the revocation takes effect.   (3)   A notice under subsection   (1) or (2) is given in accordance with this subsection if it is given:   (a)   in a form and manner approved by the Secretary; and   (b)   for a notice under subsection   (1)—no later than the later of:   (i)   7 days after the day the event happened; and   (ii)   if the event happened in a period, or a series of consecutive periods, to which a payment under section   205A relates—7 days after the end of the period, or the last such period; and   (c)   for a notice under subsection   (2)—no later than 7 days after the Secretary gave the notice referred to in paragraph   (2)(b).   (3A)   If an approved provider of an approved child care service fails to give a notice under subsection   (1) or (2) by the day required under paragraph   (3)(b) or (c) (as the case requires):   (a)   the failure does not affect the validity of a notice given after that day; and   (b)   the notice is taken to have been given on the last day the notice was required to be given under paragraph   (3)(b) or (c) (as the case requires), other than for the purposes of subsections   (4) and (5). Offence   (4)   A person commits an offence of strict liability if the person contravenes subsection   (1). Penalty:   60 penalty units. Civil penalty   (5)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   30 penalty units. 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 Requirement to pass on or remit to Secretary fee reduction amount   (1)   A provider to whom a notice is given of a fee reduction decision for an individual must, no later than 14 days after the notice is given:   (a)   pass on the fee reduction amount for the decision to the individual; or   (b)   if it is not reasonably practicable to do so—remit the fee reduction amount to the Secretary, in a manner approved by the Secretary.   (2)   Subsection   (1) does not apply in relation to a notice that includes a statement to the effect that the Secretary has decided to pay the fee reduction amount directly to the individual under subsection   67EC(2). Note 1:   See subsections   67CE(6), 106A(3), 109B(2B) and 136(3). Note 2:   In a prosecution for an offence under subsection   (3), a defendant bears an evidential burden in relation to the matter in subsection   (2) (see subsection   13.3(3) of the Criminal Code).   (2A)   If the Secretary is satisfied that there might be an adverse impact on the individual if the fee reduction amount for the decision is passed on or remitted within the period of 14 days referred to in subsection   (1), the Secretary may direct that the period of 14 days is extended by such period as the Secretary considers appropriate.   (2B)   If the Secretary gives a direction under subsection   (2A) extending the period of 14 days referred to in subsection   (1), subsection   (1) has effect as if the reference to 14 days were a reference to the extended period.   (2C)   The Secretary may give more than one direction under subsection   (2A) extending the period referred to in subsection   (1). Offence   (3)   A person commits an offence of strict liability if the person contravenes subsection   (1). Penalty:   80 penalty units. Civil penalty   (4)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   60 penalty units. Passing on   (5)   A provider may pass on a fee reduction amount by reducing fees or in any other way. As long as the individual receives the benefit of the fee reduction amount from the provider:   (a)   the provider is taken to have passed on the fee reduction amount; and   (b)   the individual is taken to have been paid an amount of CCS or ACCS equal to the amount of the fee reduction amount. Notice of remittance   (6)   A provider that remits an amount in accordance with paragraph   (1)(b) must give the Secretary written notice of the remittance:   (a)   in a form and manner approved by the Secretary; and   (b)   including any information required by the Secretary.   (7)   The provider must give the notice under subsection   (6):   (a)   no later than 14 days after the notice of the fee reduction decision was given; or   (b)   if the Secretary has given a direction under subsection   (2A) extending the period of 14 days referred to in subsection   (1)—no later than the end of the extended period. 201B   Enforcing payment of hourly session fees Duty to enforce payment of hourly session fees   (1)   A provider to whom a notice is given of a fee reduction decision referred to in item   1 or 2 of the table in subsection   67EB(2) for an individual, for sessions of care provided by a child care service to a child in a week, must take all reasonable steps to ensure that:   (a)   the individual pays the provider the amount referred to in subsection   (1AB) of this section; and   (b)   subject to any decision or direction of the Secretary under subsection   (1A) or (1B) of this section applicable to the individual or the provider (as the case requires)—the individual makes the payment in accordance with subsection   (1AA) of this section.   (1AA)   For the purposes of paragraph   (1)(b), a payment is made in accordance with this subsection in the following circumstances:   (a)   for all providers—the payment is made using an electronic funds transfer system;   (b)   for sessions of care provided by a family day care service or an in home care service—the payment is made:   (i)   directly to the credit of a bank account that is nominated by the provider, and maintained directly by the provider or a person with management or control of the provider; or   (ii)   using the payment gateway service, nominated by the provider, of a third party supplier of management software to the provider;   (c)   for sessions of care provided by services other than a family day care service or an in home care service—the payment may be made using the payment gateway service, nominated by the provider, of a third party supplier of management software to the provider. Amount to be paid   (1AB)   The amount is the difference between:   (a)   the total of the hourly session fees for all sessions of care provided by the service to the child in the week to which the fee reduction decision relates; and   (b)   the sum of:   (i)   the fee reduction amount for the decision; and   (ii)   the amount of any payment prescribed by the Minister’s rules for the purposes of paragraph   2(2A)(c) of Schedule   2 to the Family Assistance Act that the individual benefited from in respect of the sessions of care. Note 1:   If, under subsection   201BA(1), the provider allows the individual, or the individual’s partner, a permissible staff discount for the week, the amount of the discount is not recoverable from the individual or the individual’s partner: see subsection   201BA(3). Note 2:   If, under subsection   201BB(1), the provider allows the individual, or the individual’s partner, a discount in relation to a session of care provided to the child in the week, the amount of the discount is not recoverable from the individual or the individual’s partner: see subsection   201BB(3). Exceptions to requirements for making payments   (1A)   If the Secretary is satisfied that circumstances prescribed by the Minister’s rules exist in relation to a particular individual, the Secretary may decide that one or both of the requirements referred to in paragraph   (1AA)(a) or (b) of this section do not apply to the individual.   (1B)   If the Secretary is satisfied that exceptional circumstances exist in relation to a particular child care service, the Secretary may direct that one or both of the requirements referred to in paragraph   (1AA)(a) or (b) of this section do not apply to the making of a payment of all, or a part, of an amount to the provider of the service.   (1C)   A direction under subsection   (1B) is not a legislative instrument. Offence   (2)   A person commits an offence if the person contravenes subsection   (1). Penalty:   80 penalty units. Civil penalty   (3)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   60 penalty units. 201BA   Provider may allow discount for care provided to child of educator or cook engaged by provider   (1)   A provider to whom a notice is given of a fee reduction decision referred to in item   1 or 2 of the table in subsection   67EB(2) for an individual, for sessions of care provided by a child care service to a child in a week, may allow the individual, or the individual’s partner, a discount (a permissible staff discount ) on the pre ‑ discount fee for the week for the individual, or the individual’s partner, if:   (a)   the individual, or the individual’s partner, is employed, contracted or otherwise engaged at a child care service by the provider, for any period during that week, as an educator (within the meaning of the Education and Care Services National Law) or a cook; and   (b)   the child care service referred to in paragraph   (a) is not a family day care service or an in home care service. Note:   For pre ‑ discount fee , see subsection   (4).   (2)   The permissible staff discount that may be allowed to the individual, or the individual’s partner, for the week under subsection   (1) must not be more than 95% of the pre ‑ discount fee for that week for the individual or the individual’s partner.   (3)   If the provider allows the individual, or the individual’s partner, a permissible staff discount under subsection   (1), the amount of the discount is not recoverable from the individual or the individual’s partner. Note:   Providing care of a child in a child care facility to a current employee at a discount may not attract fringe benefits tax in some circumstances: see subsection   47(2) of the Fringe Benefits Tax Assessment Act 1986 . Meaning of pre ‑ discount fee   (4)   For the purposes of this section, the pre ‑ discount fee for the week for the individual, or the individual’s partner, is the difference between:   (a)   the total of the hourly session fees for all sessions of care provided by the child care service to the child in the week; and   (b)   the sum of:   (i)   the fee reduction amount for the fee reduction decision for the individual in relation to those sessions of care; and   (ii)   the amount of any payment prescribed by the Minister’s rules for the purposes of paragraph   2(2A)(c) of Schedule   2 to the Family Assistance Act that the individual benefited from in respect of those sessions of care. 201BB   Provider may allow discount for session of care because of prescribed event or circumstance   (1)   A provider to whom a notice is given of a fee reduction decision referred to in item   1 or 2 of the table in subsection   67EB(2) for an individual, for sessions of care provided by a child care service to a child in a week, may allow the individual, or the individual’s partner, a discount (a prescribed circumstances discount ) on the pre ‑ discount fee for the week for the individual, or the individual’s partner, that is attributable to one or more sessions of care provided by the service to the child in the week if:   (a)   the Minister’s rules prescribe a particular event or circumstance; and   (b)   each session of care to which the discount relates is provided during the period prescribed by the Minister’s rules for that event or circumstance; and   (c)   any other conditions prescribed by the Minister’s rules for that event or circumstance are met. Note:   For pre ‑ discount fee , see subsection   (4).   (2)   The prescribed circumstances discount that may be allowed to the individual, or the individual’s partner, under subsection   (1) in relation to a session of care provided in the week may be the whole, or a part, of the pre ‑ discount fee for the week for the individual, or the individual’s partner, that is attributable to the session of care.   (3)   If the provider allows the individual, or the individual’s partner, a prescribed circumstances discount under subsection   (1), the amount of the discount is not recoverable from the individual or the individual’s partner. Meaning of pre ‑ discount fee   (4)   For the purposes of this section, the pre ‑ discount fee for the week for the individual, or the individual’s partner, is the difference between:   (a)   the total of the hourly session fees for all sessions of care provided by the child care service to the child in the week; and   (b)   the sum of:   (i)   the fee reduction amount for the fee reduction decision for the individual in relation to those sessions of care; and   (ii)   the amount of any payment prescribed by the Minister’s rules for the purposes of paragraph   2(2A)(c) of Schedule   2 to the Family Assistance Act that the individual benefited from in respect of those sessions of care; and   (iii)   the amount of permissible staff discount (if any) allowed to the individual, or the individual’s partner, for the week under subsection   201BA(1). 201C   Charging no more than usual hourly session fee Duty to charge no more than usual hourly session fee   (1)   The approved provider of a child care service must not charge an individual who is eligible for ACCS for a session of care provided by the service an hourly session fee that exceeds the hourly session fee that:   (a)   the provider would ordinarily charge an individual who is eligible for CCS for the session of care; or   (b)   if the provider has, under subsection   201BB(1), allowed the individual, or the individual’s partner, a discount in relation to the session of care—the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph   201BB(1)(b).   (1A)   The approved provider of a child care service must not charge an individual who benefits from a payment prescribed by the Minister’s rules for the purposes of paragraph   2(2A)(c) of Schedule   2 to the Family Assistance Act (a prescribed payment ) in respect of a session of care provided by the service an hourly session fee that exceeds the hourly session fee that:   (a)   the provider would ordinarily charge an individual who does not receive a prescribed payment; or   (b)   if the provider has, under subsection   201BB(1), allowed the individual, or the individual’s partner, a discount in relation to the session of care—the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph   201BB(1)(b).   (1B)   The approved provider of a child care service must not charge an individual to whom, or to whose partner, a permissible staff discount is allowed for a week under subsection   201BA(1), an hourly session fee for a session of care provided by the service that exceeds the hourly session fee that:   (a)   the provider would ordinarily charge an individual to whom a permissible staff discount is not allowed under subsection   201BA(1) for the week; or   (b)   if the provider has, under subsection   201BB(1), allowed the individual, or the individual’s partner, a discount in relation to the session of care—the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph   201BB(1)(b).   (1C)   If:   (a)   an individual is eligible for CCS for a session of care provided by a child care service to a child; and   (b)   the approved provider of the service has, under subsection   201BB(1), allowed the individual, or the individual’s partner, a discount in relation to the session of care; the provider must not charge the individual, for the session of care, an hourly session fee that exceeds the hourly session fee that the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph   201BB(1)(b). Offence   (2)   A person commits an offence of strict liability if the person contravenes subsection   (1), (1A), (1B) or (1C). Penalty:   80 penalty units. Civil penalty   (3)   A person is liable to a civil penalty if the person contravenes subsection   (1), (1A), (1B) or (1C). Civil penalty:   60 penalty units. 201D   Requirement to give individuals statements of entitlement   (1)   This section applies if a provider is given a notice under subsection   67CE(4) of a determination made under section   67CD for an individual for a week, in relation to sessions of care provided to a child by an approved child care service of the provider.   (2)   The provider must give the individual a written statement in accordance with subsection   (3) for the statement period that includes the week.   (3)   A statement is given in accordance with this subsection if:   (a)   it includes the following:   (i)   the start and end dates of the statement period;   (ii)   the hourly session fee for each session of care provided by the service to the child in the statement period;   (iii)   the total of the fee reduction amounts for the fee reduction decisions for the individual of which the provider was given notice for the weeks in the statement period;   (iv)   any other information prescribed by the Secretary’s rules; and   (b)   it is given no later than 7 days after the day the provider is required to give a report under section   204B (requirement to report about children for whom care is provided) for the last week in the statement period.   (4)   If the Secretary’s rules prescribe another person to whom a statement must be given when a statement is given under subsection   (2), the provider must give the prescribed person a written statement that includes the information prescribed for the person by the Secretary’s rules, by the time prescribed by the Secretary’s rules. Offence   (5)   A person commits an offence of strict liability if the person contravenes subsection   (2) or (4). Penalty:   60 penalty units. Civil penalty   (6)   A person is liable to a civil penalty if the person contravenes subsection   (2) or (4). Civil penalty:   30 penalty units.   (7)   A statement period is:   (a)   a CCS fortnight; or   (b)   if the Secretary’s rules prescribe a different period—the prescribed period. 201E   Statements following changes of entitlement   (1)   This section applies if a provider is given notice under subsection   106A(2) or 109B(2A) of a decision on review that varies, or substitutes a new determination for, a determination made under section   67CD for an individual for a week.   (2)   The provider must:   (a)   if it is reasonably practicable to do so—give the individual a written statement in accordance with subsection   (3); and   (b)   otherwise—notify the Secretary that it is not reasonably practicable for the provider to do so and comply with any requirements prescribed by the Secretary’s rules in the circumstances.   (3)   A statement is given in accordance with this subsection if:   (a)   it does either of the following:   (i)   it is given in accordance with subsection   201D(3) taking into account the effect of the decision on review;   (ii)   it identifies the statement given under subsection   201D(2) in relation to the determination to which the review related and updates it to take into account the effect of the decision on review; and   (b)   it is given no later than the end of the statement period immediately after the statement period in which the provider was given the notice referred to in subsection   (1).   (4)   If the Secretary’s rules prescribe another person to whom a statement must be given when a statement is given under subsection   (2), the provider must give the prescribed person a written statement that includes the information prescribed for the person by the Secretary’s rules, by the time specified in the Secretary’s rules. Offence   (5)   A person commits an offence of strict liability if the person contravenes subsection   (2) or (4). Penalty:   60 penalty units. Civil penalty   (6)   A person is liable to a civil penalty if the person contravenes subsection   (2) or (4). Civil penalty:   30 penalty units. Division   3 — Requirements in relation to records 202A   Requirement to make records   (1)   An approved provider must make a written record of information or an event of which it becomes aware if:   (a)   the provider would not otherwise have a written record of the information or event; and   (b)   the information or event relates to any of the following:   (i)   an individual’s eligibility for CCS or ACCS;   (ii)   the eligibility of an approved child care service of the provider for ACCS (child wellbeing);   (iii)   the provider’s compliance with the conditions for continued approval of the provider;   (iv)   any other matter prescribed by the Secretary’s rules. Offence   (2)   A person commits an offence of strict liability if the person contravenes subsection   (1). Penalty:   60 penalty units. Civil penalty   (3)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   50 penalty units. 202B   Requirement to keep records Requirement to keep records   (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   (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   (3)   A person commits an offence of strict liability if the person contravenes subsection   (1) or (2). Penalty:   60 penalty units. Civil penalty   (4)   A person is liable to a civil penalty if the person contravenes subsection   (1) or (2). Civil penalty:   50 penalty units. 202C   Requirement to keep records in relation to certification for ACCS (child wellbeing) If a certificate is given   (1)   If an approved provider gives the Secretary a certificate under section   85CB of the Family Assistance Act, the provider must:   (a)   no later than 6 weeks after the day the certificate takes effect, obtain and make a record of:   (i)   evidence to support the provider’s view that the child concerned is or was at risk of serious abuse or neglect; and   (ii)   evidence that the provider has given an appropriate State/Territory support agency notice in accordance with section   204K; and   (b)   keep those records for at least the period of 7 years starting at the end of the financial year in which the certificate ceases to have effect. If certificate is cancelled   (2)   If an approved provider:   (a)   cancels a certificate under section   85CC of the Family Assistance Act (whether or not the provider gives a replacement certificate within the meaning of that section); or   (b)   gives the Secretary a notice under section   67FC (child not at risk of serious abuse or neglect); the provider must:   (c)   no later than 6 weeks after the day the provider cancels the certificate or gives the notice, obtain and make a record of evidence to support the provider’s view that the child is not at risk of serious abuse or neglect for the period concerned; and   (d)   keep those records for at least the period of 7 years starting at the end of the financial year in which the provider cancelled the certificate or gave the notice. Offence   (3)   A person commits an offence of strict liability if the person contravenes subsection   (1) or (2). Penalty:   80 penalty units. Civil penalty   (4)   A person is liable to a civil penalty if the person contravenes subsection   (1) or (2). Civil penalty:   60 penalty units. 202D   Requirement to keep Secretary informed about location of records after suspension or cancellation Notice of location at which records are kept   (1)   If, with effect from a particular day (the effective day ), the approval of a provider is:   (a)   cancelled or suspended; or   (b)   varied to remove a child care service from the approval; or   (c)   suspended in respect of a child care service; the provider must keep the Secretary informed, in accordance with subsection   (2), of the location at which the provider’s records, or the provider’s records for the service, are kept.   (2)   The provider must keep the Secretary informed by giving the Secretary written notice of the location:   (a)   no later than 14 days after the effective day; and   (b)   if the records are moved from the notified location—no later than 14 days after the move.   (3)   If a suspension of a provider’s approval is revoked, subsection   (1) ceases to apply to the provider from the day the revocation takes effect.   (4)   If a suspension of a provider’s approval in respect of a child care service is revoked, subsection   (1) ceases to apply to the provider in relation to the service from the day the revocation takes effect. Offence   (5)   A person commits an offence of strict liability if the person contravenes subsection   (1). Penalty:   60 penalty units. Civil penalty   (6)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   50 penalty units. Division   3A — Requirements relating to approved providers that are corporations 203AA   Secretary may require cost and financial information relating to approved provider that is a corporation Notice requiring cost and financial information for the purposes of the Early Education Service Delivery Prices Project   (1)   The Secretary may, by written notice given in accordance with subsection   (2), require an approved provider that is a constitutional corporation to provide information to the Secretary or their delegate in relation to the operation of a child care service of the approved provider, if:   (a)   either of the following apply:   (i)   the information relates to a cost incurred during a period;   (ii)   the information is financial information relating to a period; and   (b)   the Secretary reasonably believes that the information is required for the achievement of the purposes of the Early Education Service Delivery Prices Project; and   (c)   the Secretary reasonably believes that the approved provider is capable of giving the information; and   (d)   the Secretary reasonably believes that there is no other means of obtaining the information that is likely to be practicable in the circumstances; and   (e)   the Secretary reasonably believes it is not unduly burdensome on the provider to comply with the notice. Note:   Sections   137.1 and 137.2 of the Criminal Code create offences for providing false or misleading information or documents.   (2)   A notice is given in accordance with this subsection if:   (a)   it specifies the information required; and   (b)   it specifies the relevant period that the information is to relate; and   (c)   it specifies the period by which and the manner in which the approved provider must comply with the notice. Civil penalty for non ‑ compliance   (3)   A person must comply with a notice given to the person under subsection   (1). Civil penalty:   60 penalty units. Disclosure of personal information   (4)   For the purposes of:   (a)   paragraph   6.2(b) of Australian Privacy Principle   6; and   (b)   a provision of a law of a State or Territory that provides that information that is personal may be disclosed if the disclosure is authorised by law; the disclosure of personal information by a person in response to a notice given under this section is taken to be a disclosure that is authorised by this Act. Meaning of constitutional corporation   (5)   For the purposes of this section, a constitutional corporation is a corporation to which paragraph   51(xx) of the Constitution applies. Division   4 — Requirements relating to large child care providers 203A   Secretary may require financial information relating to large child care providers Notice requiring financial information   (1)   The Secretary may, by written notice given in accordance with subsection   (2), require a person referred to in section   203B to provide financial information in relation to the financial year in which the notice is given or any one or more of the 4 previous financial years, if:   (a)   the information is for the purposes of determining whether a large child care provider is financially viable and likely to remain so; and   (b)   the Secretary reasonably believes that the person is capable of giving the information. Note:   Sections   137.1 and 137.2 of the Criminal Code create offences for providing false or misleading information or documents.   (2)   A notice is given in accordance with this subsection if:   (a)   it specifies the financial information required; and   (b)   it specifies the period by which and the manner in which the person must comply with the notice. Civil penalty for non ‑ compliance   (3)   A person must comply with a notice given to the person under subsection   (1). Civil penalty:   60 penalty units.   (4)   Subsection   (3) does not apply to a person registered under the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 to the extent that:   (a)   the notice under subsection   (1) requires the person to provide particular financial information to the Secretary; and   (b)   the person has provided, or provides, that particular financial information to the Commissioner within the meaning of that Act before the end of the period specified under paragraph   (2)(b). Disclosure of personal information   (5)   For the purposes of:   (a)   paragraph   6.2(b) of Australian Privacy Principle   6; and   (b)   a provision of a law of a State or Territory that provides that information that is personal may be disclosed if the disclosure is authorised by law; the disclosure of personal information by a person in response to a notice given under this section is taken to be a disclosure that is authorised by this Act. 203B   Persons to whom a financial information notice may be given     The persons to whom a notice under subsection   203A(1) in relation to a large child care provider may be given are the following:   (a)   the provider;   (b)   a person who, at any time during the financial year, owns 15% or more of:   (i)   the provider; or   (ii)   if the provider consists of more than one person—any of those persons;   (c)   a person who, at any time during the financial year, is entitled to receive 15% or more of the dividends paid by:   (i)   the provider; or   (ii)   if the provider consists of more than one person—any of those persons;   (d)   a person who, at any time during the financial year, is owed a debt by the provider;   (e)   a person who:   (i)   acts, or is accustomed to act; or   (ii)   under a contract or an arrangement or understanding (whether formal or informal) is intended or expected to act;     in accordance with the directions, instructions or wishes of, or in concert with:   (iii)   the provider; or   (iv)   if the provider consists of more than one person—any of those persons;   (f)   a person who directs or instructs:   (i)   the provider; or   (ii)   if the provider consists of more than one person—any of those persons;     to act in accordance with those directions or instructions;   (g)   a person, if:   (i)   the provider; or   (ii)   if the provider consists of more than one person—any of those persons;     acts, or is accustomed to act, so as to give effect to the first ‑ mentioned person’s wishes;   (h)   a person with whom:   (i)   the provider; or   (ii)   if the provider consists of more than one person—any of those persons;     acts, or is accustomed to act, in concert;   (i)   a person, if:   (i)   the provider; or   (ii)   if the provider consists of more than one person—any of those persons;     is intended or expected to act under a contract or an arrangement or understanding (whether formal or informal) so as to give effect to the first ‑ mentioned person’s directions, instructions or wishes;   (j)   a person with whom:   (i)   the provider; or   (ii)   if the provider consists of more than one person—any of those persons;     is intended or expected to act in concert under a contract or an arrangement or understanding (whether formal or informal). 203BA   Requirement for large child care provider to report financial information   (1)   A provider that is a large child care provider for a financial year must give the Secretary a report in accordance with subsection   (2).   (2)   A report under subsection   (1) must:   (a)   be given in a form and manner approved by the Secretary; and   (b)   include financial information of a kind prescribed by the Minister’s rules relating to:   (i)   a financial year; or   (ii)   if a different period is prescribed by the Minister’s rules—the prescribed period; and   (c)   be given:   (i)   within 3 months after the end of the period that applies under paragraph   (b); or   (ii)   if a different period for giving the report is prescribed by the Minister’s rules—within the prescribed period. Civil penalty   (3)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   60 penalty units. Constitutional basis—additional operation of this section   (4)   In addition to section   85AB of the Family Assistance Act, this section also has the effect it would have if a reference to a large child care provider were expressly confined to a large child care provider that is a corporation to which paragraph   51(xx) of the Constitution applies. Note:   Section   85AB of the Family Assistance Act sets out the constitutional basis of the provisions of this Act in relation to child care subsidy and additional child care subsidy (including provisions in relation to approved providers). 203C   Audit of approved provider     If, on the basis of information received under section   203A or a report received under section   203BA, the Secretary has concerns about the financial viability of an approved provider, the Secretary may engage an appropriately qualified and experienced expert to carry out an independent audit of the provider. 203D   Report relating to an audit   (1)   An expert who audits a provider under section   203C must prepare and give to the Secretary a report about the affairs of the provider.   (2)   The expert’s report must deal with the following:   (a)   whether the provider’s financial statements are based on proper accounts and records;   (b)   whether the financial statements are in agreement with the accounts and records and show fairly the financial transactions and the state of the provider;   (c)   any matter specified by the expert’s terms of engagement;   (d)   such other matters arising out of the financial statements as the expert considers should be reported;   (e)   any recommendations relating to maintaining or improving the financial viability of the provider that the expert considers desirable. Division   5 — Requirements in relation to information and reports 204A   Requirements if approved provider stops operating an approved child care service Notice if approved provider stops operating service   (1)   At least 42 days before an approved provider stops operating a child care service in respect of which the provider is approved, the provider must notify the Secretary, in a form and manner approved by the Secretary, of the provider’s intention to stop operating the service.   (2)   Subsection   (1) does not apply if the provider stops operating the service for either of the following reasons:   (a)   to avoid being in breach of a law of the Commonwealth, a State or a Territory;   (b)   due to circumstances beyond the provider’s control.   (3)   If the provider stops operating a child care service in respect of which the provider is approved for either of the reasons in subsection   (2), the provider must notify the Secretary, in a form and manner approved by the Secretary, as soon as possible. Offence   (4)   A person commits an offence if the person contravenes subsection   (1) or (3). Penalty:   100 penalty units. Civil penalty   (5)   A person is liable to a civil penalty if the person contravenes subsection   (1) or (3). Civil penalty:   80 penalty units. Requirement to give further information on request   (6)   If:   (a)   an approved provider notifies the Secretary in accordance with subsection   (1) or (3); and   (b)   the Secretary requests the provider in writing to give the Secretary specified information in relation to the provider’s notice; the provider must give the Secretary the specified information in a form and manner approved by the Secretary and by the time specified in the Secretary’s request (which must be at least 14 days after the request is made). Offence   (7)   A person commits an offence if the person contravenes subsection   (6). Penalty:   100 penalty units. Civil penalty   (8)   A person is liable to a civil penalty if the person contravenes subsection   (6). Civil penalty:   80 penalty units. 204B   Requirement to report about children for whom care is provided   (1)   An approved provider of an approved child care service must give the Secretary a report in accordance with subsection   (2) for a week if:   (a)   the provider has given the Secretary an enrolment notice for a child; and   (b)   care was provided to the child by the service on a day in the week. Note:   The provider must give enrolment notices to the Secretary relating to all children for whom care is provided, including both enrolled children (for whom complying written arrangements are made) and others for whom a relevant arrangement is made (see section   200A).   (1A)   For the purposes of paragraph   (1)(b), the care may be a session of care.   (2)   A report is given in accordance with this subsection if:   (a)   it is given in a form and manner approved by the Secretary; and   (b)   if the child was enrolled for care on a day in the week—it includes the information required by the Secretary relevant to determining whether an individual is eligible for or entitled to be paid CCS or ACCS in relation to the session of care and, if so, the amount; and   (c)   it includes any other information prescribed by the Secretary’s rules; and   (d)   it is given no later than:   (i)   14 days after the end of the week in which the session of care was provided; or   (ii)   if the week is in a period, or a series of consecutive periods, to which a payment under section   205A relates—14 days after the end of the period, or the last such period; or   (iii)   if the enrolment notice is given under subsection   200A(2)—the day the enrolment notice is required to be given under that subsection.   (3)   For the purposes of paragraphs   (2)(b) and (c), and to avoid doubt, a report is not given in accordance with subsection   (2) unless the information included as required by those paragraphs is accurate and complete. Offence   (4)   A person commits an offence of strict liability if the person contravenes subsection   (1) (regardless of whether the report is subsequently varied, substituted, withdrawn or corrected under subsection   (6) of this section or section   204C). Penalty:   70 penalty units. Civil penalty   (5)   A person is liable to a civil penalty if the person contravenes subsection   (1) (regardless of whether the report is subsequently varied, substituted, withdrawn or corrected under subsection   (6) of this section or section   204C). Civil penalty:   50 penalty units. Updating and withdrawing reports   (6)   An approved provider may:   (a)   vary the report or substitute it with an updated report; or   (b)   if the report was not required to be given—withdraw the report; as long as the provider does so no later than:   (c)   the earlier of the following days:   (i)   the 28th day after the start of the week to which the report relates or;   (ii)   the last day of the financial year in which the CCS fortnight to which the report relates starts; or   (d)   if the Secretary agrees to a later day—the later day agreed by the Secretary.   (6A)   For the purposes of subsection   (6), a reference to a report includes a report that is given after the last day the report was required to be given under paragraph   (2)(d).   (7)   Subsection   (6) does not prevent the Minister’s rules under section   195E making provision for or in relation to approved providers varying, substituting or withdrawing reports given under this section. 204C   Dealing with inaccurate reports Requiring provider to withdraw report or substitute accurate report   (1)   If the Secretary considers that a detail contained in a report given by an approved provider under subsection   204B(1) (requirement to report about children for whom care is provided) might not be accurate, the Secretary may, by written notice given to the provider, require the provider to withdraw the report, to vary it so that it becomes accurate or substitute it with an accurate report.   (1A)   For the purposes of subsection   (1), a report is taken to have been given by an approved provider under subsection   204B(1) even if the report is not given by the day required under paragraph   204B(2)(d). Note:   The report must still be given in accordance with paragraphs 204B(2)(a), (b) and (c), and the information included in the report as required by those provisions must be accurate and complete (see subsection   204B(3)).   (2)   A person must comply with a notice given to the person under subsection   (1), no later than:   (a)   14 days after the notice was given; or   (b)   if the notice specifies a longer period—the end of that period. Offence   (3)   A person commits an offence of strict liability if the person contravenes subsection   (2). Penalty:   70 penalty units. Civil penalty   (4)   A person is liable to a civil penalty if the person contravenes subsection   (2). Civil penalty:   50 penalty units. Correction of report by Secretary   (5)   If the Secretary:   (a)   knows that a detail contained in a report given by an approved provider under subsection   204B(1) is not accurate; and   (b)   knows what the correct detail is; and   (c)   has (if practicable) given the provider at least 14 days written notice of the Secretary’s intended correction of the report; the Secretary may correct the report accordingly. 204D   Requirement to give information about number of child care places Notice to give information   (1)   The Secretary may give an approved provider of an approved child care service a written notice requiring the provider to give the Secretary information the Secretary requires in order to determine whether to reduce the number of child care places allocated to the service.   (2)   The notice must specify the following:   (a)   the information the Secretary requires;   (b)   the period, or each of the periods, in relation to which the information is required;   (c)   the time by which the information in relation to the period, or each of the periods, is required.   (3)   The notice may specify either or both of the following:   (a)   the form and manner in which the information is to be provided to the Secretary;   (b)   the length of time for which the provider must continue to comply with the notice. Requirement to comply with notice   (4)   The provider must comply with the notice in relation to the period, or each of the periods, specified in the notice. Civil penalty   (5)   A person is liable to a civil penalty if the person contravenes subsection   (4). Civil penalty:   30 penalty units.   (6)   The Secretary may, by written notice given to a provider, terminate the effect of a notice given to the provider under subsection   (1). 204E   Requirement to give information about care provided   (1)   If the Secretary requires an approved provider to give the Secretary information under section   67FH (information about care provided), the provider must comply with the notice. Offence   (2)   A person commits an offence if the person contravenes subsection   (1). Penalty:   60 penalty units. Civil penalty   (3)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   40 penalty units. 204F   Requirement to notify Secretary of certain matters   (1)   The approved provider of an approved child care service must give the Secretary written notice of a matter prescribed by the Minister’s rules:   (a)   in a form and manner approved by the Secretary; and   (b)   by the time prescribed for the matter in the Minister’s rules. Offence   (2)   A person commits an offence of strict liability if the person contravenes subsection   (1). Penalty:   60 penalty units. Civil penalty   (3)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   50 penalty units. 204G   Requirements prescribed by Minister’s rules in relation to children who are members of a prescribed class   (1)   The Minister’s rules may impose requirements on approved providers for the purposes of monitoring or investigating whether an approved child care service of the provider:   (a)   is providing care in circumstances prescribed by the Minister’s rules for the purposes of subparagraph   85BA(1)(c)(iii) of the Family Assistance Act; or   (b)   is providing care to a child who is a member of a class prescribed by the Minister’s rules for the purposes of paragraph   85ED(1)(b) of the Family Assistance Act.   (2)   The requirements may relate to any of the following:   (a)   making and keeping records;   (b)   giving information to the Secretary;   (c)   any other matter the Minister considers appropriate for the purposes referred to in subsection   (1).   (3)   To avoid doubt, this section is subject to subsection   85GB(3) of the Family Assistance Act. 204H   Requirements that continue after provider’s approval is suspended, cancelled or varied   (1)   If, with effect from a particular day (the effective day ), the approval of a provider is:   (a)   cancelled or suspended; or   (b)   varied so as to remove a child care service from the approval; or   (c)   suspended in respect of a child care service; the provider must continue to comply with a provision specified in an item of the following table, in relation to the matters specified in that item for the provision, on and after the effective day as if the cancellation, variation or suspension had not happened.   Requirements that continue after cancellation, variation or suspension Item Provider must continue to comply with this provision: In relation to these matters: 1 section   200A a child who started to be enrolled before the effective day, or for whom a relevant arrangement is entered into before the effective day 2 section   200C a variation made before the effective day 3 section   200D events mentioned in that section that occur before the effective day 4 section   201A any notice given under subsection   67CE(4), whether given before, on or after the effective day 5 section   201B sessions of care provided before the effective day, whether the notice under subsection   67CE(4) is given before, on or after the effective day 6 section   201C sessions of care provided before the effective day 7 section   201D any notice given under subsection   67CE(4), whether given before, on or after the effective day 8 section   201E any notice given under subsection   106A(2) or 109B(2A), whether given before, on or after the effective day 9 section   202B matters mentioned in subsection   202B(1) in relation to sessions of care provided before the effective day 10 section   202C certificates given or cancelled, and notices given under section   67FC, before the effective day 11 section   204B sessions of care provided before the effective day 12 section   204C report given under subsection   204B(1) or that subsection as it applies because of this section 13 section   204E notices given to the provider: (a) before the effective day; or (b) on or after the effective day in relation to a period before the effective day Note:   For item   12, a report is taken to have been given under subsection   204B(1) for the purposes of subsection   204C(1) even if the report is given late (see subsection   204C(1A)). Offence   (2)   A person commits an offence if the person contravenes subsection   (1). Penalty:   The number of penalty units that would apply if the contravention had been a contravention of the provision with which the provider is required to continue to comply. Civil penalty   (3)   A person is liable to a civil penalty if the person contravenes subsection   (1). Civil penalty:   The number of penalty units that would apply if the contravention had been a contravention of the provision with which the provider is required to continue to comply. 204J   Collection, use or disclosure of information for financial viability purposes     The collection, use or disclosure of personal information about an individual is taken to be authorised by this Act for the purposes of the Privacy Act 1988 if the collection, use or disclosure is reasonably necessary for the purposes of determining whether a large child care provider is financially viable and likely to remain so. 204K   Notice to appropriate State/Territory support agency of child at risk of serious abuse or neglect Certification for ACCS (child wellbeing)   (1)   An approved provider that gives the Secretary a certificate under section   85CB of the Family Assistance Act must, no later than the later of the following days, give an appropriate State/Territory body notice that the provider considers the child to whom the certificate relates is or was at risk of serious abuse or neglect:   (a)   the day that is 6 weeks after the day the certificate takes effect;   (b)   if the Secretary decides under subsection   85CB(2A) of that Act to extend for the provider the period of 28 days referred to in paragraph   85CB(2)(c) of that Act—the day that decision is made. Note:   A certificate cannot take effect on a day more than 28 days before the certificate is given unless that period is extended by the Secretary under subsection   85CB(2A) of the Family Assistance Act.   (2)   Subsection   (1) does not apply if:   (a)   the certificate is cancelled under section   85CC of the Family Assistance Act and a replacement certificate (within the meaning of paragraph   (4)(b) of that section) is not given; or   (b)   the certificate is cancelled under section   85CD of the Family Assistance Act; or   (c)   the provider was notified of the risk by an appropriate State/Territory support agency. Determination for ACCS (child wellbeing)   (3)   Before making an application for a determination under section   85CE of the Family Assistance Act, an approved provider must give an appropriate State/Territory support agency notice that the provider considers the child to whom the application relates is or was at risk of serious abuse or neglect.   (4)   Subsection   (3) does not apply if:   (a)   the provider gave an appropriate State/Territory support agency a notice in relation to the child under subsection   (1) less than 6 weeks ago; or   (b)   the provider was notified of the risk by an appropriate State/Territory support agency. Offence   (5)   A person commits an offence of strict liability if the person contravenes subsection   (1) or (3). Penalty:   60 penalty units. Civil penalty   (6)   A person is liable to a civil penalty if the person contravenes subsection   (1) or (3). Civil penalty:   50 penalty units. Meaning of appropriate State/Territory support agency   (7)   Any of the following is an appropriate State/Territory support agency for the State or Territory where care is provided to the child to whom a certificate relates:   (a)   a department or agency of the State or Territory that is responsible for dealing with matters relating to the welfare of children;   (b)   an organisation dealing with such matters on behalf of such a department or agency in accordance with an agreement between the department or agency and the organisation. Division   6 — Business continuity payments 205A   Business continuity payments—reports not given   (1)   The Secretary may determine that a payment is to be made to an approved provider in relation to a period if all of the following apply:   (a)   the provider is required to give a report under subsection   204B(1) (requirement to report about children for whom care is provided) for a week in respect of one or more enrolments;   (b)   the provider does not give the report for the week by the time required for that report under section   204B;   (c)   the Secretary is satisfied that the failure to give the report is due to circumstances prescribed by the Minister’s rules. Note:   Section   205B deals with the setting off of payments made under this section.   (2)   The Minister’s rules:   (a)   must prescribe a method of determining the amounts of payments under this section; and   (b)   may prescribe any other matters relating to the making of payments under this section.   (3)   The Secretary must pay the amount of any payment under this section to the credit of a bank account nominated and maintained by the approved provider.   (4)   The Secretary must give the approved provider written notice of the payment and of the period to which the payment relates. 205B   Setting off business continuity payments made under section   205A   (1)   This section applies if a payment is made under section   205A to an approved provider in respect of the enrolment of a child for care by an approved child care service (the first service ) of the provider.   (2)   The Secretary must set off an amount equal to the payment against one or more child care service payments that are to be made in respect of an enrolment of a child for care:   (a)   by the first service; or   (b)   by any other approved child care service of the provider. Note:   For child care service payment see subsection   3(1). 205C   Business continuity payments—emergency or disaster   (1)   The Secretary may determine that a payment is to be made to an approved provider in relation to a period if the Secretary is satisfied that:   (a)   an approved child care service of the provider has been adversely affected by an emergency or disaster; and   (b)   the adverse effect on the service has, or is likely to have, a material adverse financial effect on the provider; and   (c)   the provider and the service meet the eligibility criteria (if any) specified in the Minister’s rules; and   (d)   the period is prescribed by the Minister’s rules; and   (e)   the amount of the payment is:   (i)   prescribed by the Minister’s rules; or   (ii)   determined by a method prescribed by the Minister’s rules.   (2)   An emergency or disaster is:   (a)   an emergency or disaster prescribed by the Minister’s rules for the purposes of this paragraph; or   (b)   a major disaster (within the meaning of the Social Security Act 1991 ); or   (c)   a Part   2.23B major disaster (within the meaning of the Social Security Act 1991 ).   (3)   The Minister’s rules may prescribe any other matters relating to the making of payments under this section.   (4)   The Secretary must pay the amount of any payment under this section to the credit of a bank account nominated and maintained by the approved provider.   (5)   The Secretary must give the approved provider written notice of the payment and of the period to which the payment relates. Part   8B — Nominees Division   1 — Preliminary 219TA   Definitions     In this Part: correspondence nominee means a person who, by virtue of an appointment in force under section   219TC, is the correspondence nominee of another person. nominee means a correspondence nominee or a payment nominee. payment nominee means a person who, by virtue of an appointment in force under section   219TB, is the payment nominee of another person. principal , in relation to a nominee, means the person in relation to whom the nominee was appointed. relevant benefit means:   (a)   family tax benefit by instalment; or   (b)   family tax benefit for a past period; or   (c)   family tax benefit by single payment/in substitution because of the death of another individual; or   (caa)   family tax benefit under section   58AA of the Family Assistance Act; or   (d)   stillborn baby payment; or   (f)   CCS by fee reduction; or   (g)   ACCS by fee reduction; or   (h)   CCS or ACCS in substitution for an individual who has died; or   (hb)   single income family supplement; or   (i)   one ‑ off payment to families; or   (j)   economic security strategy payment to families; or   (k)   back to school bonus or single income family bonus; or   (l)   clean energy advance; or   (m)   ETR payment; or   (n)   2020 economic support payment; or   (o)   additional economic support payment 2020; or   (p)   additional economic support payment 2021. Division   2 — Appointment of nominees 219TB   Appointment of payment nominee     Subject to section   219TD, the Secretary may, in writing:   (a)   appoint a person (including a body corporate) to be the payment nominee of another person for the purposes of the family assistance law; and   (b)   direct that the whole or a specified part of a specified relevant benefit payable to the nominee’s principal be paid to the nominee. 219TC   Appointment of correspondence nominee     Subject to section   219TD, the Secretary may, in writing, appoint a person (including a body corporate) to be the correspondence nominee of another person for the purposes of the family assistance law. 219TD   Provisions relating to appointments   (1)   A person may be appointed as the payment nominee and the correspondence nominee of the same person.   (2)   The Secretary must not appoint a nominee for a person (the proposed principal ) under section   219TB or 219TC except:   (a)   with the written consent of the person to be appointed; and   (b)   after taking into consideration the wishes (if any) of the proposed principal regarding the making of such an appointment.   (3)   The Secretary must cause a copy of an appointment under section   219TB or 219TC to be given to:   (a)   the nominee; and   (b)   the principal.   (4)   The Secretary must not appoint a payment nominee or correspondence nominee for an approved provider. 219TE   Suspension and cancellation of nominee appointments   (1)   If a person who is a nominee by virtue of an appointment under section   219TB or 219TC informs the Secretary in writing that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.   (2)   If:   (a)   the Secretary gives a person who is a nominee a notice under section   219TJ; and   (b)   the person informs the Department that:   (i)   an event or change of circumstances has occurred or is likely to occur; and   (ii)   the event or change of circumstances is likely to have an effect referred to in paragraph   219TJ(1)(b); the Secretary may suspend or cancel the appointment by virtue of which the person is a nominee.   (3)   If:   (a)   the Secretary gives a person who is a nominee a notice under section   219TJ or 219TK; and   (b)   the nominee does not comply with the requirement of the notice; the Secretary may suspend or cancel the appointment, or each appointment, by virtue of which the person is a nominee.   (4)   While an appointment is suspended, the appointment has no effect for the purposes of the family assistance law.   (5)   The Secretary may, at any time, cancel the suspension of an appointment under subsection   (2) or (3).   (6)   The suspension or cancellation of an appointment, and the cancellation of such a suspension, must be in writing.   (7)   The cancellation of an appointment has effect on and from such day, being later than the day of the cancellation, as is specified in the cancellation.   (8)   The Secretary must cause a copy of:   (a)   a suspension of an appointment; or   (b)   a cancellation of an appointment; or   (c)   a cancellation of a suspension of an appointment; to be given to:   (d)   the nominee; and   (e)   the principal. Division   3 — Payments to payment nominee 219TF   Payment of amounts to payment nominee   (1)   If:   (a)   a person has a payment nominee; and   (b)   the whole or a part of a relevant benefit is payable to the person; and   (c)   the Secretary has given a direction in relation to the relevant benefit under section   219TB; the relevant benefit is to be paid in accordance with the direction.   (2)   An amount paid to the payment nominee of a person:   (a)   is paid to the payment nominee on behalf of the person; and   (b)   is taken, for the purposes of the family assistance law (other than this Part), to have been paid to the person and to have been so paid when it was paid to the nominee.   (3)   An amount that is to be paid to the payment nominee of a person must be paid to the credit of a bank account nominated and maintained by the nominee.   (4)   The Secretary may direct that the whole or a part of an amount that is to be paid to a payment nominee be paid to the payment nominee in a different way from that provided for by subsection   (3). If the Secretary gives such a direction, an amount to which the direction relates is to be paid in accordance with the direction. Division   4 — Functions and responsibilities of nominees 219TG   Actions of correspondence nominee on behalf of principal   (1)   Subject to section   219TR and subsection   (4), any act that may be done by a person under, or for the purposes of, the family assistance law (other than an act for the purposes of Division   2 or 3) may be done by the person’s correspondence nominee.   (2)   Without limiting subsection   (1), an application or claim that may be made under the family assistance law by a person may be made by the person’s correspondence nominee on behalf of the person, and an application or claim so made is taken to be made by the person.   (3)   An act done by a person’s correspondence nominee under this section has effect, for the purposes of the family assistance law (other than this Part), as if it had been done by the person.   (4)   If, under a provision of the family assistance law, the Secretary gives a notice to a person who has a correspondence nominee, subsection   (1) does not extend to an act that is required by the notice to be done by the person. 219TH   Giving of notices to correspondence nominee   (1)   Any notice that the Secretary is authorised or required by the family assistance law to give to a person may be given by the Secretary to the person’s correspondence nominee.   (2)   The notice:   (a)   must, in every respect, be in the same form, and in the same terms, as if it were being given to the person; and   (b)   may be given to the correspondence nominee personally or by post or in any other manner approved by the Secretary.   (3)   If:   (a)   under subsection   (1), the Secretary gives a notice (the nominee notice ) to a person’s correspondence nominee; and   (b)   the Secretary afterwards gives the person a notice that:   (i)   is expressed to be given under the same provision of the family assistance law as the nominee notice; and   (ii)   makes the same requirement of the person as the nominee notice; section   219TI ceases to have effect in relation to the nominee notice.   (4)   If:   (a)   under subsection   (1), the Secretary gives a notice (the nominee notice ) to a person’s correspondence nominee; and   (b)   the Secretary has already given to the person a notice that:   (i)   is expressed to be given under the same provision of the family assistance law as the nominee notice; and   (ii)   makes the same requirement of the person as the nominee notice; section   219TI does not have effect in relation to the nominee notice. 219TI   Compliance by correspondence nominee   (1)   In this section: requirement means a requirement, made by the Secretary under this Act, to:   (a)   inform the Secretary of a matter; or   (b)   give information, or produce a document, to an officer; or   (c)   give a statement to the Secretary.   (2)   If, under section   219TH, a notice making a requirement of a person is given to the person’s correspondence nominee, the following paragraphs have effect:   (a)   for the purposes of the family assistance law, other than this Part, the notice is taken:   (i)   to have been given to the person; and   (ii)   to have been so given on the day on which the notice was given to the correspondence nominee;   (b)   any requirement made of the person may be satisfied by the correspondence nominee;   (c)   any act done by the correspondence nominee for the purpose of satisfying a requirement of the notice has effect, for the purposes of the family assistance law (other than Division   3 of Part   6 of this Act), as if it had been done by the person;   (d)   if the correspondence nominee fails to satisfy a requirement of the notice, the person is taken, for the purposes of the family assistance law, to have failed to comply with the requirement.   (3)   In order to avoid doubt, it is declared as follows:   (a)   if the requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period and the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement, as the case may be, within that period, the person is taken, for the purposes of the family assistance law, to have complied with the requirement set out in the notice;   (b)   if the requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period and the correspondence nominee gives the information, or produces the document, as the case may be, to the officer within that period, the person is taken, for the purposes of the family assistance law, to have complied with the requirement set out in the notice;   (c)   if the requirement imposes on the person an obligation to inform the Secretary of a matter, or give the Secretary a statement, within a specified period and the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement, as the case may be, within that period, the person is taken, for the purposes of the family assistance law, to have failed to comply with the requirement set out in the notice;   (d)   if the requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period and the correspondence nominee does not give the information, or produce the document, as the case may be, to the officer within that period, the person is taken, for the purposes of the family assistance law, to have failed to comply with the requirement set out in the notice. 219TJ   Notification by nominee of matters affecting ability to act as nominee   (1)   The Secretary may give a nominee of a person a notice that requires the nominee to inform the Department if:   (a)   either:   (i)   an event or change of circumstances occurs; or   (ii)   the nominee becomes aware that an event or change of circumstances is likely to occur; and   (b)   the event or change of circumstances is likely to affect:   (i)   the ability of the nominee to act as the payment nominee or correspondence nominee of the person, as the case may be; or   (ii)   the ability of the Secretary to give notices to the nominee under this Act; or   (iii)   the ability of the nominee to comply with notices given to the nominee by the Secretary under this Act.   (2)   Subject to subsection   (3), a notice under subsection   (1):   (a)   must be in writing; and   (b)   may be given personally or by post or by any other means approved by the Secretary; and   (c)   must specify how the nominee is to give the information to the Department; and   (d)   must specify the period within which the nominee is to give the information to the Department.   (3)   A notice under subsection   (1) is not ineffective merely because it fails to comply with paragraph   (2)(c).   (4)   Subject to subsection   (5), the period specified under paragraph   (2)(d) must not end earlier than 14 days after:   (a)   the day on which the event or change of circumstances occurs; or   (b)   the day on which the nominee becomes aware that the event or change of circumstances is likely to occur.   (5)   If a notice requires the nominee to inform the Department of any proposal by the nominee to leave Australia, subsection   (4) does not apply to that requirement.   (6)   This section extends to:   (a)   acts, omissions, matters and things outside Australia, whether or not in a foreign country; and   (b)   all persons, irrespective of their nationality or citizenship. 219TK   Statement by payment nominee regarding disposal of money   (1)   The Secretary may give the payment nominee of a person a notice that requires the nominee to give the Department a statement about a matter relating to the disposal by the nominee of an amount paid to the nominee on behalf of the person.   (2)   Subject to subsection   (3), a notice under subsection   (1):   (a)   must be in writing; and   (b)   may be given personally or by post or by any other means approved by the Secretary; and   (c)   must specify how the nominee is to give the statement to the Department; and   (d)   must specify the period within which the nominee is to give the statement to the Department.   (3)   A notice under subsection   (1) is not ineffective merely because it fails to comply with paragraph   (2)(c).   (4)   The period specified under paragraph   (2)(d) must not end earlier than 14 days after the day on which the notice is given.   (5)   A statement given in response to a notice under subsection   (1) must be in writing and in accordance with a form approved by the Secretary.   (6)   A nominee must not refuse or fail to comply with a notice under subsection   (1). Penalty:   60 penalty units.   (7)   Subsection   (6) applies only to the extent to which the person is capable of complying with the notice.   (8)   Subsection   (6) does not apply if the person has a reasonable excuse.   (9)   An offence against subsection   (6) is an offence of strict liability.   (10)   This section extends to:   (a)   acts, omissions, matters and things outside Australia, whether or not in a foreign country; and   (b)   all persons, irrespective of their nationality or citizenship. Division   5 — Other matters 219TL   Protection of person against liability for actions of nominee     Nothing in this Part has the effect of rendering a person guilty of an offence against this Act in respect of any act or omission of the person’s correspondence nominee. 219TM   Protection of nominee against criminal liability   (1)   A nominee of a person is not subject to any criminal liability under the family assistance law in respect of:   (a)   any act or omission of the person; or   (b)   anything done, in good faith, by the nominee in his or her capacity as nominee.   (2)   This section has effect subject to section   219TK. 219TN   Duty of nominee to principal   (1)   It is the duty of a person who is the payment or correspondence nominee of another person at all times to act in the best interests of the principal.   (2)   A nominee does not commit a breach of the duty imposed by subsection   (1) by doing an act if, when the act is done, there are reasonable grounds for believing that it is in the best interests of the principal that the act be done.   (3)   A nominee does not commit a breach of the duty imposed by subsection   (1) by refraining from doing an act if, at the relevant time, there are reasonable grounds for believing that it is in the best interests of the principal that the act be not done. 219TO   Saving of Secretary’s powers of revocation     Nothing in this Part   is to be taken to be an expression of a contrary intention for the purposes of subsection   33(3) of the Acts Interpretation Act 1901 . 219TP   Saving of Secretary’s powers to give notices to principal     Nothing in this Part   is intended in any way to limit or affect the Secretary’s powers under other provisions of the family assistance law to give notices to, or make requirements of, a person who has a nominee. 219TQ   Notification of nominee where notice given to principal     If, under a provision of the family assistance law (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee, the Secretary may inform the correspondence nominee of the giving of the notice and of the terms of the notice. 219TR   Right of nominee to attend with principal   (1)   If:   (a)   under a provision of the family assistance law (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and   (b)   the notice requires the person:   (i)   to attend the Department; or   (ii)   to attend a particular place; and   (c)   the Secretary informs the person’s correspondence nominee of the giving of the notice; the correspondence nominee may attend the Department or place, as the case may be, with the person if the person so wishes.   (2)   If a person’s correspondence nominee is a body corporate, the last reference in subsection   (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee. Part   8C — Regulatory powers Division   1 — Monitoring powers 219UA   Monitoring powers Provisions subject to monitoring   (1)   The following provisions are subject to monitoring under Part   2 of the Regulatory Powers Act:   (a)   a civil penalty provision;   (b)   the following conditions for continued approval of an approved provider:   (i)   subsections   195A(1), (2), (3) and (4);   (ii)   subsection   195C(1);   (iii)   subsection   195D(1);   (iv)   section   195E;   (v)   subsection   195F(1);   (va)   section   203AA;   (vi)   section   203A;   (c)   paragraphs 197A(1)(b), (c) and (d);   (d)   a listed child care information provision (see section   219UB). Note:   Part   2 of the Regulatory Powers Act creates a framework for monitoring whether the provisions have been complied with. It includes powers of entry and inspection. Information subject to monitoring   (2)   Information given in compliance or purported compliance with one or more of the listed child care information provisions (see section   219UB) is subject to monitoring under Part   2 of the Regulatory Powers Act. Note:   Part   2 of the Regulatory Powers Act creates a framework for monitoring whether the information is correct. It includes powers of entry and inspection. Related provisions   (3)   For the purposes of Part   2 of the Regulatory Powers Act, each of the following provisions is related to the provisions mentioned in subsection   (1) and the information mentioned in subsection   (2):   (a)   a provision of Division   6 of Part   3A that creates an offence;   (b)   a provision of Part   8A that creates an offence;   (c)   a provision of the Crimes Act 1914 or the Criminal Code that relates to this Act and creates an offence. Authorised applicant, authorised person, issuing officer, relevant chief executive and relevant court   (4)   For the purposes of Part   2 of the Regulatory Powers Act, as it applies in relation to the provisions mentioned in subsection   (1) and the information mentioned in subsection   (2):   (a)   the Secretary is the authorised applicant; and   (b)   a person appointed under section   219UD is an authorised person; and   (c)   each of the following is an issuing officer:   (i)   a Judge of the Federal Circuit and Family Court of Australia (Division   2);   (ii)   a Judge of the Federal Court of Australia;   (iii)   a magistrate; and   (d)   the Secretary is the relevant chief executive; and   (e)   each of the following is a relevant court:   (i)   the Federal Court of Australia;   (ii)   the Federal Circuit and Family Court of Australia (Division   2). Delegation by authorised applicant   (4A)   The authorised applicant may, in writing, delegate the powers and functions mentioned in subsection   (4B) to an officer within the meaning of this Act who holds or performs the duties of an Executive Level 1 position, or an equivalent or higher position, in the agency.   (4B)   The powers and functions that may be delegated under subsection   (4A) are as follows:   (a)   powers and functions under Part   2 of the Regulatory Powers Act in relation to the provisions mentioned in subsection   (1) of this section;   (b)   powers and functions under the Regulatory Powers Act that are incidental to a power or function mentioned in paragraph   (a) of this subsection.   (4C)   A person exercising powers or performing functions under a delegation under subsection   (4A) must comply with any directions of the authorised applicant. Delegation by relevant chief executive   (5)   The relevant chief executive may, in writing, delegate the power under section   35 of the Regulatory Powers Act to issue identity cards to authorised persons to an officer within the meaning of this Act.   (6)   A person exercising powers or performing functions under a delegation under subsection   (5) must comply with any directions of the relevant chief executive. Person assisting   (7)   An authorised person may be assisted by other persons (including members of an audit team) in exercising powers or performing functions or duties under Part   2 of the Regulatory Powers Act in relation to the provisions mentioned in subsection   (1) and the information mentioned in subsection   (2). 219UB   Meaning of listed child care information provision     A provision listed in the table is a listed child care information provision .   Listed child care information provisions Item Provision Description 1 section   67FC notice if child not at risk of serious abuse or neglect 2 section   67FH request for information about care provided 3 subsection   154(3) requirement to give information or produce a document that may be relevant to amount of ACCS (child wellbeing) an approved provider is entitled to be paid 4 subsection   154(4) requirement to give information or produce a document that may be relevant to provider’s approval etc. 5 subsection   154(5) requirement to produce records kept under section   202B or 202C 6 section   155, if the person who owes the debt is the provider of a child care service requirement for debtor to give information etc. 7 section   156, if the person who owes the debt is the provider of a child care service requirement for person to give information etc. in relation to a debtor 8 section   157, to the extent that the required information relates to ACCS (child wellbeing) for which a provider is or might be eligible requirement for person to give information to verify claims etc. 9 section   157A records supporting certificate under section   85CB (certification for ACCS (child wellbeing) 10 section   199C notification of matters affecting approval 11 section   200A, including that section as it applies because of section   204H enrolment notices 12 section   200D, including that section as it applies because of section   204H updating enrolment notices 12A section   203AA cost and financial information relating to providers that are corporations 13 section   203A financial information relating to large day care providers 14 section   204A provider decides to stop operating an approved child care service 15 section   204B, including that section as it applies because of section   204H reports in relation to enrolled children and others for whom care is provided 16 section   204C, including that section as it applies because of section   204H dealing with inaccurate reports 17 section   204D information about child care places 18 section   204E, including that section as it applies because of section   204H further information about enrolled children 19 section   204F notice of certain matters 20 a Minister’s rule made for the purposes of section   204G requirements in relation to children who are members of a prescribed class 219UC   Modification of Part   2 of the Regulatory Powers Act (entry with consent)   (1)   Paragraph   18(2)(a) of the Regulatory Powers Act, as it applies in relation to the provisions mentioned in subsection   219UA(1) and the information mentioned in subsection   219UA(2), is taken to include a reference to a person who apparently represents the occupier.   (2)   If the consent referred to in paragraph   18(2)(a) of the Regulatory Powers Act, as it applies in relation to the provisions mentioned in subsection   219UA(1) and the information mentioned in subsection   219UA(2), is given by a person who apparently represents the occupier, references in the following provisions of the Regulatory Powers Act to the occupier are taken to be references to the person:   (a)   subparagraph   20(4)(b)(ii);   (b)   subsection   24(2);   (c)   section   25;   (d)   subsection   29(4). 219UCA   Modification of Part   2 of the Regulatory Powers Act (entry without consent)   (1)   Subsections   (3) to (5) apply if:   (a)   an authorised person enters premises during:   (i)   if a child care service is operated at the premises—the operating hours for the service; or   (ii)   if a child care service is not operated at the premises—ordinary business hours; and   (b)   the authorised person’s entry is not made under a monitoring warrant issued under section   32 of the Regulatory Powers Act, as that section applies in relation to this Act; and   (c)   the occupier of the premises has not consented to the authorised person’s entry; and   (d)   the Secretary has authorised the authorised person’s entry for the purposes of this paragraph; and   (e)   before entering the premises, the authorised person:   (i)   announces that they are authorised to enter the premises; and   (ii)   shows their identity card to the occupier of the premises, or to another person who apparently represents the occupier, if the occupier or other person is present at the premises; and   (iii)   gives any person at the premises an opportunity to allow entry to the premises.   (2)   For the purposes of paragraph   (1)(d), the Secretary may, in writing, authorise an authorised person to enter premises in accordance with this section if:   (a)   the Secretary is satisfied that entry is necessary for the purposes of exercising monitoring powers (within the meaning of the Regulatory Powers Act) or powers under section   24 of that Act in relation to:   (i)   a provision that is subject to monitoring under Part   2 of that Act; or   (ii)   information that is subject to monitoring under Part   2 of that Act; and   (b)   if an in home care service is operated at the premises—the Secretary is satisfied that the consent of the occupier to the entry cannot reasonably be obtained. No requirement to obtain consent   (3)   Despite paragraph   18(2)(a) and sections   24 and 25 of the Regulatory Powers Act, the authorised person is not required to obtain the consent of the occupier of the premises to the authorised person’s entry.   (4)   However, if consent is not obtained, the authorised person must not exercise powers under section   22 of the Regulatory Powers Act in relation to a related provision. Note:   For related provisions, see subsection   219UA(3). Responsibility to provide facilities and assistance   (5)   The occupier of premises to which this section relates, or another person who apparently represents the occupier, must provide:   (a)   an authorised person entering the premises in accordance with this section; and   (b)   any person assisting the authorised person; with all reasonable facilities and assistance for the effective exercise of their powers under Part   2 of the Regulatory Powers Act. Fault ‑ based offence   (6)   A person commits an offence if:   (a)   the person is subject to subsection   (5); and   (b)   the person fails to comply with that subsection. Penalty:   60 penalty units. Civil penalty   (7)   A person is liable to a civil penalty if the person contravenes subsection   (5). Civil penalty:   30 penalty units. Meaning of operating hours   (8)   For the purposes of this section, operating hours has the meaning prescribed by the Minister’s rules. 219UD   Appointment of authorised persons   (1)   The Secretary may, in writing, appoint any of the following as an authorised person for the purposes of this Act:   (a)   a person who holds, or performs the duties of, an appointment, office or position under a law of the Commonwealth or of a State or Territory;   (b)   an employee of an authority of the Commonwealth or of a State or Territory;   (c)   a person performing services for the Commonwealth under a contract with the Commonwealth.   (2)   The Secretary must not appoint a person as an authorised person unless the Secretary is satisfied that the person has the knowledge or experience necessary to properly exercise the powers of an authorised person.   (3)   An authorised person must, in exercising powers as such, comply with any directions of the Secretary.   (4)   If a direction is given under subsection   (3) in writing, the direction is not a legislative instrument. Division   2 — Civil penalties 219VA   Civil penalty provisions Enforceable civil penalty provisions   (1)   Each civil penalty provision of this Act and the Family Assistance Act is enforceable under Part   4 of the Regulatory Powers Act. Note:   Part   4 of the Regulatory Powers Act allows a civil penalty provision to be enforced by obtaining an order for a person to pay a pecuniary penalty for the contravention of the provision. Authorised applicant   (2)   For the purposes of Part   4 of the Regulatory Powers Act, the Secretary is an authorised applicant in relation to the civil penalty provisions in this Act. Relevant court   (3)   For the purposes of Part   4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:   (a)   the Federal Court of Australia;   (b)   the Federal Circuit and Family Court of Australia (Division   2). 219VB   Requirement for person to assist with applications for civil penalty orders   (1)   A person commits an offence if:   (a)   the Secretary requires, in writing, the person to give all reasonable assistance in connection with an application for a civil penalty order; and   (b)   the person fails to comply with the requirement. Penalty:   10 penalty units.   (2)   A requirement made under subsection   (1) is not a legislative instrument.   (3)   The Secretary may require a person to assist under subsection   (1) only if:   (a)   it appears to the Secretary that the person is unlikely to have:   (i)   contravened the civil penalty provision to which the application relates; or   (ii)   committed an offence constituted by the same, or substantially the same, conduct as the conduct to which the application relates; and   (b)   the Secretary suspects or believes that the person can give information relevant to the application.   (4)   The Secretary cannot require a person to assist under subsection   (1) if the person is or has been a lawyer for the person suspected of contravening the civil penalty provision to which the application relates.   (5)   The Federal Court of Australia or the Federal Circuit and Family Court of Australia (Division   2) may order a person to comply with a requirement under subsection   (1) in a specified way. Only the Secretary may apply to the court for an order under this subsection.   (6)   For the purposes of this section, it does not matter whether the application for the civil penalty provision has actually been made. Note:   Subsection   (1) does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, documents or other things. Division   3 — Infringement notices 219WA   Infringement notices Provisions subject to an infringement notice   (1)   A civil penalty provision of this Act is subject to an infringement notice under Part   5 of the Regulatory Powers Act. Note:   Part   5 of the Regulatory Powers Act creates a framework for using infringement notices in relation to provisions. Infringement officer   (2)   For the purposes of Part   5 of the Regulatory Powers Act, a person appointed under subsection   (3) is an infringement officer in relation to the provisions mentioned in subsection   (1).   (3)   The Secretary may, in writing, appoint an officer of the Department as an infringement officer for the purposes of this Act. Relevant chief executive   (4)   For the purposes of Part   5 of the Regulatory Powers Act, the Secretary is the relevant chief executive in relation to the provisions mentioned in subsection   (1).   (5)   The relevant chief executive may, in writing, delegate the powers and functions of the relevant chief executive under Part   5 of the Regulatory Powers Act to an officer within the meaning of this Act. Single infringement notice may deal with more than one contravention   (6)   Despite subsection   103(3) of the Regulatory Powers Act, a single infringement notice may be given to a person in respect of:   (a)   2 or more alleged contraventions of a provision mentioned in subsection   (1); or   (b)   alleged contraventions of 2 or more provisions mentioned in subsection   (1). However, the notice must not require the person to pay more than one amount in respect of the same conduct. Division   4 — General rules about offences and civil penalty provisions 219XA   Physical elements of offences   (1)   This section applies if a provision of this Act provides that a person contravening another provision of this Act (the conduct rule provision ) commits an offence.   (2)   For the purposes of applying Chapter   2 of the Criminal Code to the offence, the physical elements of the offence are set out in the conduct rule provision. Note:   Chapter   2 of the Criminal Code sets out general principles of criminal responsibility. 219XB   Contravening an offence provision or a civil penalty provision   (1)   This section applies if a provision of this Act provides that a person contravening another provision of this Act (the conduct provision ) commits an offence or is liable to a civil penalty.   (2)   For the purposes of this Act, and the Regulatory Powers Act to the extent that it relates to this Act, a reference to a contravention of an offence provision or a civil penalty provision includes a reference to a contravention of the conduct provision. Part   9 — Other matters   220   General administration of family assistance law     The Secretary is, subject to any direction of the Minister, to have the general administration of the family assistance law. 220A   Minister requiring person to assist in criminal proceedings   (1)   A person commits an offence if:   (a)   the Minister requests, in writing, the person to give all reasonable assistance in connection with criminal proceedings for an offence against this Act; and   (b)   the person fails to comply with the request. Penalty:   10 penalty units. Note:   This section does not abrogate or affect the law relating to legal professional privilege, or any other immunity, privilege or restriction that applies to the disclosure of information, document or other things.   (2)   A request under subsection   (1) is not a legislative instrument.   (3)   The Minister can request a person to assist under subsection   (1) if, and only if:   (a)   it appears to the Minister that the person is unlikely:   (i)   to be a defendant in the proceedings; or   (ii)   to have contravened a civil penalty provision constituted by the same, or substantially the same, conduct as the conduct to which the proceedings relates; and   (b)   the Minister suspects or believes that the person can give information relevant to the proceedings.   (4)   The Minister cannot request a person to assist under subsection   (1) if the person is or has been a lawyer for a defendant or likely defendant in the proceedings.   (5)   A court may order a person to comply with a request under subsection   (1) in a specified way. Only the Minister may apply to the court for an order under this subsection .   (6)   For the purposes of this section, it does not matter whether criminal proceedings for the offence have actually begun.   (7)   In this section: offence against this Act includes an offence against Chapter   7 of the Criminal Code that relates to this Act. 221   Delegation Delegation of Secretary’s powers   (1)   Subject to this section, the Secretary may delegate to an officer all or any of the Secretary’s powers under the family assistance law other than the power to make Secretary’s rules under subsection   85GB(2) of the Family Assistance Act. Note:   The powers of the Secretary as the authorised applicant and relevant chief executive for the purposes of provisions of Part   2 (monitoring) of the Regulatory Powers Act may also be delegated under section   219UA of this Act.   (3)   The Secretary must not delegate the Secretary’s power under subparagraph   168(1)(b)(i) (disclosure of information) except to the Human Services Secretary, the Chief Executive Centrelink or the Chief Executive Medicare.   (4)   The Secretary must not delegate to an officer, other than an SES employee or acting SES employee, the Secretary’s powers under any of the following provisions:   (aaa)   section   203AA (power to require cost and financial information);   (a)   section   203A (power to require financial information);   (aa)   section   203C (power to engage an expert to carry out an independent audit of an approved provider);   (ab)   subsection   219UCA(2) (authorising entry to premises without consent);   (b)   subsection   219UD(1) (power to appoint authorised person);   (c)   subsection   219WA(3) (power to appoint infringement officer). Funding agreements   (5)   The Secretary may delegate to an official of a non ‑ corporate Commonwealth entity the Secretary’s powers under section   85GA of the Family Assistance Act.   (6)   In exercising a power delegated under subsection   (5), an official must comply with any directions of the Secretary. Note:   For non ‑ corporate Commonwealth entity and official , see subsection   3(1). 221A   Committees   (1)   The Minister may in writing establish committees for the purposes of the family assistance law. Functions   (2)   A committee has the functions determined in writing by the Minister.   (3)   A committee must, in performing its functions, comply with any directions given to the committee by the Minister. Appointments   (4)   A committee consists of the members appointed in writing by the Minister.   (5)   A member of a committee holds office on a part ‑ time basis. Chair   (6)   The Minister may designate a member of a committee as the Chair of the committee. Remuneration and allowances   (7)   A member of a committee is to be paid the remuneration that is determined by the Remuneration Tribunal. If no determination of that remuneration by the Tribunal is in operation, the member is to be paid the remuneration that is prescribed by the regulations.   (8)   A member of a committee is to be paid the allowances that are prescribed by the regulations.   (9)   Subsections   (7) and (8) have effect subject to the Remuneration Tribunal Act 1973 . Disclosure of interests   (10)   A member of a committee must give written notice to the Minister of any direct or indirect pecuniary interest that the member has or acquires and that conflicts or could conflict with the proper performance of the member’s functions. Resignation   (11)   A member of a committee may resign his or her appointment by giving the Minister a written resignation. Termination   (12)   The Minister may at any time terminate the appointment of a member of a committee. 222   Decisions to be in writing   (1)   A decision of the Minister or of an officer under the family assistance law must be in writing.   (2)   Such a decision is taken to be in writing if it is made, or recorded, by means of a computer. 223   Secretary may arrange for use of computer programs to make decisions   (1)   The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary or any other officer may make decisions under the family assistance law. Note:   The definition of decision in subsection   3(1) covers the doing of any act or thing. This means, for example, that the doing of things under subsection   162(1) or (2) are decisions for the purposes of this section.   (2)   A decision made by the operation of a computer program under an arrangement made under subsection   (1) is taken to be a decision made by the Secretary. 224   Notice of decisions Decisions about entitlement to family assistance   (1)   Notice of a decision of an officer affecting a person’s eligibility for, or entitlement to be paid, family assistance under the family assistance law is taken, for the purposes of the family assistance law, to have been given to the person if the notice is:   (a)   delivered to the person personally; or   (b)   left at the address of the place of residence or business of the person last known to the Secretary; or   (c)   sent by post to the address of the person last known to the Secretary. Decisions about approval of providers of child care services   (2)   Notice of a decision of an officer under Part   8 is taken to have been given to a provider if the notice is:   (a)   left at the address of the place of business of the provider last known to the Secretary; or   (b)   sent by post to the address of the provider last known to the Secretary; or   (c)   sent by email to the last known email address of the provider; or   (d)   sent by other electronic means to the provider. Service by post   (3)   A notice referred to in subsection   (1) or (2) is taken to have been sent by post if the notice giver properly addresses, prepays and posts the notice as a letter. Unless the contrary is proved, the notice is taken to have been given to the person to whom it is addressed at the time the letter would be delivered in the ordinary course of post. 225   Payment of deductions to Commissioner of Taxation     The Secretary must, in accordance with section   218 of the Income Tax Assessment Act 1936, or Subdivision   260 ‑ A in Schedule   1 to the Taxation Administration Act 1953 , for the purpose of enabling the collection of an amount that is, or may become, payable by a recipient of a payment under this Act:   (a)   make deductions from the instalments of, or make a deduction from, the payment; and   (b)   pay the amount deducted to the Commissioner of Taxation. This section does not apply to a payment of child care subsidy or additional child care subsidy. 226   Setting off family assistance entitlement against tax liability   (1)   If:   (a)   a person is entitled to an amount of family assistance (other than child care subsidy or additional child care subsidy); and   (b)   the person is liable for an amount of primary tax; the Commissioner of Taxation may determine that the whole or a part of the entitlement is to be set off against the liability.   (2)   If the Commissioner of Taxation does so:   (a)   the amount of the entitlement and the amount of the liability are reduced accordingly; and   (b)   the person is taken to have paid so much of the amount of the tax as is equal to the amount set off against the tax liability at the time when the Commissioner sets off the amount or at any earlier time that the Commissioner determines.   (3)   This section has effect in spite of anything in any other Act or any other law of the Commonwealth. 227   Payment of deductions to Child Support Registrar   (1)   The Secretary must, in accordance with a notice given to the Secretary under subsection   72AB(3) of the Child Support (Registration and Collection) Act 1988 in relation to a person:   (a)   make deductions from instalment amounts of family tax benefit that the person is entitled to be paid under section   23; or   (b)   make a deduction from an amount of family tax benefit that the person is entitled to be paid under section   24; and pay amounts so deducted to the Child Support Registrar.   (2)   However, the Secretary must not deduct an amount under subsection   (1) in contravention of section   228.   (3)   If the Secretary deducts an amount under subsection   (1), then:   (a)   on the day the amount is deducted, the total amount of the child support debts or carer debts of the person (being debts referred to in subsection   72AB(2) of the Child Support (Registration and Collection) Act 1988 ) is taken to be reduced by an amount equal to the amount deducted; and   (b)   on the day the amount is deducted, the person is taken to have been paid an amount of family tax benefit equal to the amount deducted.   (4)   A deduction under subsection   (1) may result in the family tax benefit that the person is entitled to be paid being reduced to nil. 228   Maximum deduction   (1)   This section applies if a notice is given under subsection   72AB(3) of the Child Support (Registration and Collection) Act 1988 to a person that specifies:   (a)   an amount to be deducted from family tax benefit that the person is entitled to be paid on a day or days specified in the notice; or   (b)   a method of working out such an amount.   (2)   The amount deducted on a particular day must not exceed the total amount of the child support debts of the person on that day, being debts referred to in subsection   72AB(2) of the Child Support (Registration and Collection) Act 1988 .   (3)   If, on a day specified in the notice, the person has at least one FTB child, or one regular care child who is also a rent assistance child, for whom the person is eligible for family tax benefit who is not a designated child support child of the person, the amount deducted on that day must not exceed the difference between:   (a)   the amount of family tax benefit that the person is entitled to be paid on that day; and   (b)   the amount of family tax benefit that the person would be entitled to be paid on that day, assuming that each designated child support child of the person was neither an FTB child, nor a regular care child, of the person on that day.   (4)   If, on a day specified in the notice:   (a)   each FTB child, and each regular care child who is also a rent assistance child, for whom the person is eligible for family tax benefit is a designated child support child of the person; and   (b)   an income support payment or an income support supplement is payable to the person; the amount deducted on that day must not exceed the difference between:   (c)   the amount of family tax benefit that the person is entitled to be paid on that day; and   (d)   the forgone amount in respect of the person’s income support payment or income support supplement.   (5)   For the purposes of subsection   (4), the forgone amount , in respect of a person’s income support payment or income support supplement, is the amount that represents the difference between:   (a)   the amount of the income support payment or the income support supplement that would have been payable to the person if the person had not been entitled to be paid family tax benefit on that day; and   (b)   the amount of the income support payment or the income support supplement payable to the person on that day.   (6)   In this section: designated child support child of a person has the same meaning as in section   72AB of the Child Support (Registration and Collection) Act 1988. income support payment has the same meaning as in the Social Security Act 1991 . income support supplement has the same meaning as in Part   IIIA of the Veterans’ Entitlements Act 1986 . 228A   Payment of other deductions on request   (1)   This section applies if a person asks the Secretary:   (a)   to make deductions from an instalment of an amount, or from an amount, payable to the person under this Act (other than child care subsidy or additional child care subsidy); and   (b)   to pay the amounts deducted to a business or organisation nominated by the person.   (2)   The Secretary may make the deductions requested by the person, and if the Secretary does so, the Secretary must pay the amounts deducted to the business or organisation nominated by the person. 229   Judicial notice of certain matters   (1)   All courts are to take judicial notice of a signature that purports to be attached or appended to any official document produced under the family assistance law, if the signature is of a person who is or has been an officer.   (2)   If the signature of a person referred to in subsection   (1) purports to be attached or appended to any official document produced under the family assistance law, all courts are to take judicial notice of the fact that the person is, or has been, an officer. 230   Documentary evidence   (1)   If the signature of any person who is or has been an officer purports to be attached or appended to any official document, the document is to be received in all courts as prima facie evidence of the facts and statements contained in it.   (2)   A statement in writing signed by a person referred to in subsection   (1) that another person is or was entitled to, or had received, a payment under this Act on a certain date and of a certain amount is to be received in all courts as prima facie evidence that the person is or was entitled to, or had received, the payment on the date, and of the amount, stated. 230A   Application of family assistance law to providers that are partnerships   (1)   The family assistance law applies to a partnership as if it were a person, but with the changes set out in this section.   (2)   An obligation that would otherwise be imposed on the partnership by the family assistance law is imposed on each partner instead, but may be discharged by any of the partners.   (3)   A permission that would otherwise be conferred on the partnership by the family assistance law is conferred on each partner instead, but may be exercised by any of the partners.   (4)   An offence against the family assistance law that would otherwise have been committed by the partnership is taken to have been committed by each partner in the partnership, at the time the offence was committed, who:   (a)   did the relevant act or made the relevant omission; or   (b)   aided, abetted, counselled or procured the relevant act or omission; or   (c)   was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the partner).   (5)   This section applies to a contravention of a civil penalty provision in a corresponding way to the way in which it applies to an offence.   (6)   For the purposes of the family assistance law, a change in the composition of a partnership does not affect the continuity of the partnership.   (7)   The Minister’s rules may make provision in relation to the application of the family assistance law to a partnership, to the extent to which this section and section   231 do not do so. 230B   Application of family assistance law to providers that are unincorporated   (1)   The family assistance law applies to an unincorporated entity or body, other than a partnership, as if it were a person, but with the changes set out in this section.   (2)   An obligation that would otherwise be imposed on the entity or body by the family assistance law is imposed on each member of the entity or body’s governing body instead, but may be discharged by any of the members.   (3)   A permission that would otherwise be conferred on the entity or body by the family assistance law is conferred on each member of the entity or body’s governing body instead, but may be exercised by any of the members.   (4)   An offence against the family assistance law that would otherwise have been committed by the entity or body is taken to have been committed by each member of the entity or body’s governing body, at the time the offence was committed, who:   (a)   did the relevant act or made the relevant omission; or   (b)   aided, abetted, counselled or procured the relevant act or omission; or   (c)   was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the member).   (5)   This section applies to a contravention of a civil penalty provision in a corresponding way to the way in which it applies to an offence.   (6)   The Minister’s rules may make provision in relation to the application of the family assistance law to an unincorporated entity or body, to the extent to which this section and section   231 do not do so. 231   Application of family assistance law to unincorporated bodies   (1)   The family assistance law applies to an unincorporated body or association (the body ) as if it were a person other than an individual, but it applies with the following 3 changes. Imposition of obligations   (2)   The first change is that obligations that would be imposed on the body are imposed instead on:   (a)   if the body is a partnership—each partner; or   (b)   in any other case—each member of the committee of management of the body; but they may be discharged by any of the partners or any of those members. Permissions   (2A)   A permission that would otherwise be conferred on the body by the family assistance law is conferred on:   (a)   if the body is a partnership—each partner instead; and   (b)   otherwise—each member of the entity or body’s governing body instead; but may be exercised by any of those partners or members. Commission of offences   (3)   The second change is that any offence against this Act that would otherwise be committed by the body is taken instead to have been committed by:   (a)   if the body is a partnership—any partner:   (i)   who was knowingly concerned in, or party to, the relevant act or omission; or   (ii)   who aided, abetted, counselled or procured the relevant act or omission; or   (b)   in any other case—any member of the committee of management of the body:   (i)   who was knowingly concerned in, or party to, the relevant act or omission; or   (ii)   who aided, abetted, counselled or procured the relevant act or omission. Contravention of civil penalty provisions   (4)   The third change is that any contravention of a civil penalty provision that would otherwise be committed by the body is taken instead to have been committed by:   (a)   if the body is a partnership—any partner:   (i)   who was knowingly concerned in, or party to, the relevant contravention; or   (ii)   who aided, abetted, counselled or procured the relevant contravention; or   (b)   in any other case—any member of the committee of management of the body:   (i)   who was knowingly concerned in, or party to, the relevant contravention; or   (ii)   who aided, abetted, counselled or procured the relevant contravention. Interaction with sections   230A and 230B   (5)   Section   230A or 230B applies instead of this section if:   (a)   apart from this subsection, both section   230A or 230B and this section would apply to a situation; and   (b)   in the situation, the family assistance law:   (i)   expressly refers to a provider or an approved provider; or   (ii)   operates in relation to a body that is applying to become, is, or has been, an approved provider. 232   Annual report   (1)   As soon as practicable after 30   June in each year, the Secretary must give the Minister a written report on the administrative operation of the family assistance law during the financial year that ended on that 30   June.   (2)   The Minister is to cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the Minister receives the report. 233   Appropriation   (1)   Payments under this Act are to be made out of the Consolidated Revenue Fund, which is appropriated accordingly.   (2)   However, subsection   (1) does not apply to a payment of an amount under an agreement entered into under section   85GA (funding agreements) of the Family Assistance Act unless the payment is for a purpose prescribed by the Minister’s rules. Note:   The purposes that may be prescribed by the Minister’s rules are limited by subsection   85GA(1) of the Family Assistance Act.   (3)   The Minister’s rules must prescribe the total amount that may be paid in respect of a financial year under subsection   (1) because of subsection   (2).   (4)   Minister’s rules for the purposes of subsection   (3) for a financial year:   (a)   must be made before the start of the financial year; and   (b)   may be varied at any time before the financial year ends.   (5)   The Minister’s rules may prescribe the total amount that may be paid in respect of a financial year under subsection   (1) because of subsection   (2) for a purpose prescribed by the Minister’s rules made for the purposes of subsection   (2). 234   Agreements on administrative arrangements   (1)   The Secretary and the Principal Member may agree on administrative arrangements to further the objectives of Division   2 of Part   5.   (2)   The Secretary and the Commissioner of Taxation may agree on administrative arrangements to further the objectives of this Act. 235   Regulations   (1)   The Governor ‑ General may make regulations, not inconsistent with this Act, prescribing matters:   (a)   required or permitted by this Act to be prescribed; or   (b)   necessary or convenient for carrying out or giving effect to this Act. 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, 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. Fees   (2)   Without limiting subsection   (1), the regulations may prescribe fees for the making of applications under section   194 or 207. Any such fees must not be such as to amount to taxation. Proof of making of claims etc.   (3)   Without limiting subsection   (1), if a provision of the family assistance law provides that the Secretary or another officer may approve:   (a)   the form or manner of making or withdrawing any application or claim; or   (b)   the way of doing any other thing that is required or permitted to be done for the purposes of that law; the regulations may make provision for the proof of the making or withdrawing of the application or claim, or the doing of the other thing, for the purposes of any legal proceedings. Date of effect of review decisions   (4)   Without limiting subsection   (1), the regulations may provide that specified decisions by:   (a)   the Secretary under any provision of this Act; or   (b)   an authorised review officer or the ART, under Part   5; that have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment, only have effect from a specified day before the making of the decisions. Endnotes Endnote 1—About the endnotes The endnotes provide information about this compilation and the compiled law. The following endnotes are included in every compilation: Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Abbreviation key—Endnote 2 The abbreviation key sets out abbreviations that may be used in the endnotes. Legislation history and amendment history—Endnotes 3 and 4 Amending laws are annotated in the legislation history and amendment history. The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation. The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law. Editorial changes The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date. If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel. Misdescribed amendments A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003 . If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.   Endnote 2—Abbreviation key   ad = added or inserted orig = original am = amended p = page(s) amdt = amendment para = paragraph(s)/subparagraph(s) C[x] = Compilation No. x /sub ‑ subparagraph(s) ch = Chapter(s) pres = present cl = clause(s) prev = previous cont. = continued (prev…) = previously def = definition(s) pt = Part(s) Dict = Dictionary r = regulation(s)/Court rule(s) disallowed = disallowed by Parliament reloc = relocated div = Division(s) renum = renumbered ed = editorial change rep = repealed exp = expires/expired or ceases/ceased to have rs = repealed and substituted effect s = section(s)/subsection(s) gaz = gazette /rule(s)/subrule(s)/order(s)/suborder(s) LA = Legislation Act 2003 sch = Schedule(s) LIA = Legislative Instruments Act 2003 SLI = Select Legislative Instrument (md) = misdescribed amendment can be given SR = Statutory Rules effect sub ch = Sub ‑ Chapter(s) (md not incorp) = misdescribed amendment sub div = Subdivision(s) cannot be given effect sub pt = Subpart(s) mod = modified/modification underlining = whole or part not No. = Number(s) commenced or to be commenced Ord = Ordinance     Endnote 3—Legislation history   Act Number and year Assent Commencement Application, saving and transitional provisions A New Tax System (Family Assistance) (Administration) Act 1999 81, 1999 8   July 1999 s   1, 2 and 235(5): 8   July 1999 (s 2(1)) Remainder: 1   July 2000 (s 2(2))   A New Tax System (Tax Administration) Act 1999 179, 1999 22 Dec 1999 Sch   1 (items   5, 6): 22 Dec 1999 (s 2(1)) — Social Security (Administration and International Agreements) (Consequential Amendments) Act 1999 192, 1999 23 Dec 1999 Sch   4: 1   July 2000 (s   2(3)) — A New Tax System (Tax Administration) Act (No.   1) 2000 44, 2000 3   May 2000 Sch   3 (item   1): 22 Dec 1999 (s 2(1)) — A New Tax System (Family Assistance and Related Measures) Act 2000 45, 2000 3   May 2000 Sch   2, 5 and 6: 1   July 2000 (s 2(4)) Sch 5 and 6 Family and Community Services (2000 Budget and Related Measures) Act 2000 138, 2000 24 Nov 2000 Sch   2 (items   7–10): 1   Jan 2001 (s 2(2)(b)) — Family and Community Services and Veterans’ Affairs Legislation Amendment (Debt Recovery) Act 2001 47, 2001 12   June 2001 Schedule   1 (items   3–27, 29, 32, 33), Schedule   3 (items   1–15) and Schedule   4 (items   1–8A): 1   July 2001 Remainder: Royal Assent Sch. 3 (item   17) Child Support Legislation Amendment Act 2001 75, 2001 30   June 2001 Sch   1A (items   22–24): 1   July 2002 (s 2(1A)(a)) — Family and Community Services Legislation Amendment (Application of Criminal Code) Act 2001 137, 2001 1 Oct 2001 2 Oct 2001 s 4 Family Assistance Estimate Tolerance (Transition) Act 2001 138, 2001 1 Oct 2001 1 Oct 2001 — Family and Community Services Legislation Amendment (Budget Initiatives and Other Measures) Act 2002 95, 2002 10 Nov 2002 Schedules   1 and 2: 1   July 2003 Remainder: Royal Assent Sch 2 (item   14) Family and Community Services Legislation Amendment Act 2003 30, 2003 15 Apr 2003 s 4 and Sch   2 (items   14–51): 15 Apr 2003 (s 2(1) items   1, 7) Sch   2 (items   72, 83–86): 1   July 2000 (s 2(1) items   8–10) s 4 Family and Community Services Legislation Amendment (Australians Working Together and other 2001 Budget Measures) Act 2003 35, 2003 24 Apr 2003 Schedule   7 (items   4–6): 24 Apr 2003 — Family and Community Services and Veterans’ Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003 122, 2003 5 Dec 2003 Schedule   4 (items   1–4): 1   July 2004 Sch 4 (item   1) Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 150, 2003 19 Dec 2003 Sch   2 (item   95): 1 Jan 2004 (s 2(1) item   8) — Family Assistance Legislation Amendment (Extension of Time Limits) Act 2004 33, 2004 20 Apr 2004 20 Apr 2004 Sch 1 (item   6) Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 52, 2004 27 Apr 2004 Schedule   3 (items   9, 10): 1   July 2004 (s 2) — Family Assistance Legislation Amendment (More Help for Families—Increased Payments) Act 2004 59, 2004 26   May 2004 Schedule   1 (items   9, 10, 11(1)) and Schedule   2 (items   12–33): 1   July 2004 Sch 1 (item   11(1)) and Sch. 2 (items   14, 25, 27, 29, 31, 33) Family Assistance Legislation Amendment (More Help for Families—One ‑ off Payments) Act 2004 60, 2004 26   May 2004 26   May 2004 Sch 3 (item   1) Family and Community Services and Veterans’ Affairs Legislation Amendment (2004 Election Commitments) Act 2004 132, 2004 8 Dec 2004 Schedule   4 (items   14–44): 1 Jan 2005 Sch 4 (item   44) Family and Community Services and Veterans’ Affairs Legislation Amendment (Further 2004 Election Commitments and Other Measures) Act 2005 29, 2005 21 Mar 2005 Schedule   1 (items   8, 9, 10(1)): 1 Jan 2005 Sch. 1 (item   10(1)) Family and Community Services Legislation Amendment (Family Assistance and Related Measures) Act 2005 61, 2005 26   June 2005 Schedule   1, Schedule   2 (items   1–6), Schedule   3 (items   2, 3) and Schedule   4 (items   1–30): 1   July 2005 Schedule   3 (item   4): 1   Jan 2005 Schedule   3 (items   5–10, 14–17): 1 Jan 2006 Remainder: Royal Assent Sch 1 (item   12), Sch 2 (items   4–7) and Sch 3 (items   9, 17) Human Services Legislation Amendment Act 2005 111, 2005 6 Sept 2005 Schedule   2 (items   84–89): 1 Oct 2005 — Family and Community Services Legislation Amendment (Welfare to Work) Act 2005 150, 2005 14 Dec 2005 Schedule   1 (items   9–17) and Schedule   2 (items   15–35): Royal Assent Sch 1 (items   16, 17) and Sch. 2 (item   35) Tax Laws Amendment (2005 Measures No.   4) Act 2005 160, 2005 19 Dec 2005 Schedule   1 (item   11): Royal Assent — Family Assistance, Social Security and Veterans’ Affairs Legislation Amendment (2005 Budget and Other Measures) Act 2006 36, 2006 3   May 2006 Schedules   2 and 5: 4   May 2006 Schedule   4: 1   July 2006 Sch 2 (item   20), Sch 4 (item   2) and Sch 5 (items   6, 7) Families, Community Services and Indigenous Affairs and Other Legislation (2006 Budget and Other Measures) Act 2006 82, 2006 30   June 2006 Schedule   10: 1   July 2006 Schedule   11: 1   July 2002 Sch 11 (item   2) Social Security and Family Assistance Legislation Amendment (Miscellaneous Measures) Act 2006 108, 2006 27 Sept 2006 Schedule   2: (items   1, 2) and Schedule   8: (items   40–75): Royal Assent — Child Support Legislation Amendment (Reform of the Child Support Scheme—New Formula and Other Measures) Act 2006 146, 2006 6 Dec 2006 Schedule   5 (item   73): Royal Assent Schedule   5 (items   78–89) and Schedule   8 (items   92–109, 145(1)): 1   July 2008 Sch 8 (item   145(1)) Sch. 5 (item   73) (rs by 63, 2008, Sch. 6 [item   16]) Sch. 5 (item   73A) (ad. by 63, 2008, Sch. 6 [item   16]) as amended by         Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 63, 2008 30   June 2008 Sch   6 (item   16): 6 Dec 2006 (s 2(1) item   21) — Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007 82, 2007 21   June 2007 Schedule   6 (items   2–7, 25–37): 1   July 2007 Sch. 6 (items   7, 37) Families, Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007 113, 2007 28   June 2007 Schedule   1 (items   12–18, 23): 1   July 2007 Sch. 1 (item   23) Family Assistance Legislation Amendment (Child Care Management System and Other Measures) Act 2007 118, 2007 28   June 2007 Schedule   1: 29   June 2007 (s 2(1) item   2) Schedule   2: 1   July 2007 Schedule   3: 29   June 2007 Remainder: Royal Assent Sch. 1 (items   91, 92, 94–96, 97, 98, 99, 101), Sch. 2 (item   9) and Sch. 3 (items   39–47) Sch. 1 (item   93) (am. by 34, 2010, Sch. 5 [item   1]) Sch. 1 (item   96A) (ad. by 34, 2010, Sch. 5 [item   2]; am. by 34, 2010, Sch. 5 [item   4]) Sch. 1 (item   97B) (ad. by 34, 2010, Sch. 5 [item   3]; am. by 34, 2010, Sch. 5 [item   5] [as am. by 79, 2011, Sch. 1 [item   35]]; am. by 34, 2010, Sch. 5 [items   6, 7]) Sch. 1 (item   97C) (ad. by 34, 2010, Sch. 1 [item   29]; am. by 25, 2011, Sch. 2 [item   15]; am. by 79, 2011, Sch. 1 [item   33])         Sch. 1 (item   102) (ad. by 34, 2010, Sch. 6 [item   1]) as amended by         Family Assistance Legislation Amendment (Child Care) Act 2010 34, 2010 13 Apr 2010 Sch   1 (item   29) and Sch   5 (item   8): 13 Apr 2010 (s 2(1) items   2, 8) Sch 5 (items   1–3): 29   June 2007 (s 2(1) item   6) Sch 5 (items   4–7): 16   May 2009 (s 2(1) item   7) Sch 6: 14 Apr 2010 (s 2(1) item   9) Sch 5 (item   8) and Sch 6 (item   2) as amended by         Family Assistance and Other Legislation Amendment (Child Care and Other Measures) Act 2011 79, 2011 25   July 2011 Sch   1 (item   35): 16   May 2009 (s 2(1) item   3) — Family Assistance Legislation Amendment (Child Care Rebate) Act 2011 25, 2011 21 Apr 2011 Sch   2 (item   15): 26   July 2011 (s 2(1) item   27) Sch   3 (item   9): never commenced (s 2(1) item   32) s. 2(1) (item   28) (rs. by 91, 2011, Sch. 2 [item   2]) s. 2(1) (items   29–32) (ad. by 91, 2011, Sch. 2 [item   2]) as amended by         Social Security and Other Legislation Amendment (Miscellaneous Measures) Act 2011 91, 2011 4 Aug 2011 Sch   2 (item   2): 21 Apr 2011 (s 2(1) item   4) — Family Assistance and Other Legislation Amendment (Child Care and Other Measures) Act 2011 79, 2011 25   July 2011 Schedule   1 (item   33): 26   July 2011 — Social Security and Other Legislation Amendment (Welfare Payment Reform) Act 2007 130, 2007 17 Aug 2007 18 Aug 2007 Sch. 2 (item   7) ss.   4–7 (rep. by 93, 2010, Sch. 1 [item   3]) as amended by         Social Security and Other Legislation Amendment (Welfare Reform and Reinstatement of Racial Discrimination Act) Act 2010 93, 2010 29   June 2010 Schedule   1 (items   3, 4): 31 Dec 2010 Sch. 1 (item   4) Dental Benefits (Consequential Amendments) Act 2008 42, 2008 25   June 2008 Schedule   1 (items   2, 3): 26   June 2008 ( see s. 2(1)) — Family Assistance Legislation Amendment (Child Care Budget and Other Measures) Act 2008 53, 2008 25   June 2008 Schedule   1 (items   14–63): 7   July 2008 Schedule   1 (item   64), Schedule   3 and Schedule   5 (items   6–22, 24–27, 29–31): Royal Assent Schedule   2 (items   13–40): 1   July 2008 Schedule   4: 26   June 2008 Schedule   5 (item   23): 1 Jan 2009 Sch. 1 (items   63, 64), Sch. 2 (items   32–35, 36(1), 37–40), Sch. 3 (items   26, 27), Sch. 4 (items   86, 87) and Sch. 5 (items   27, 29–31) Sch. 2 (item   36(2)) (am. by 50, 2009, Sch. 1 [items   15, 39]) as amended by         Family Assistance Legislation Amendment (Child Care) Act 2009 50, 2009 24   June 2009 Schedule   1 (items   15, 39): Royal Assent — Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Act 2008 63, 2008 30   June 2008 s. 4 and Schedule   6 (items   10, 11, 13, 15): Royal Assent Schedule   2 (items   16–21, 22(1), 24–34, 43, 44): 1 Jan 2009 s. 4 and Sch. 6 (item   15) Sch. 2 (item   22(1)) (am. by 70, 2013, Sch. 3 [items   42–44]) Sch. 2 (item   34) (am. by 70, 2013, Sch. 3 [item   45]) Sch. 2 (item   44) (am. by 70, 2013, Sch. 3 [item   46]) as amended by         Family Assistance and Other Legislation Amendment Act 2013 70, 2013 27   June 2013 Schedule   3 (items   42–46, 57): 28   June 2013 Sch. 3 (item   57) Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 131, 2008 1 Dec 2008 Schedule   3 (items   5–15): Royal Assent — Tax Laws Amendment (Education Refund) Act 2008 141, 2008 9 Dec 2008 Schedule   1 (items   1, 10): Royal Assent Sch. 1 (item   10) Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further 2008 Budget and Other Measures) Act 2008 143, 2008 9 Dec 2008 Schedule   1 (items   10–14): 1 Jan 2009 Sch. 1 (items   12–14) Same ‑ Sex Relationships (Equal Treatment in Commonwealth Laws—General Law Reform) Act 2008 144, 2008 9 Dec 2008 Schedule   6 (items   21, 22): 1   July 2009 — Household Stimulus Package Act (No.   2) 2009 4, 2009 18 Feb 2009 Schedule   3 (items   4–14): Royal Assent — Family Assistance and Other Legislation Amendment (2008 Budget and Other Measures) Act 2009 48, 2009 24   June 2009 Schedule   1 (items   2–6, 8–12, 14, 15): 1   July 2009 Schedule   1 (items   7, 16): Royal Assent Sch. 1 (items   12, 14–16) Family Assistance Amendment (Further 2008 Budget Measures) Act 2009 49, 2009 24   June 2009 Schedule   1, Schedule   2 (items   1–3, 7) and Schedule   3: 1   July 2009 Schedule   2 (items   4–6, 8): 1   July 2010 Remainder: Royal Assent Sch. 1 (item   2), Sch. 2 (items   7, 8) and Sch. 3 (items   3, 4) Family Assistance Legislation Amendment (Child Care) Act 2009 50, 2009 24   June 2009 Schedule   1 (items   11–15, 23–38, 42, 43), Schedule   2 (items   11–22), Schedule   3 and Schedule   5 (items   2–12): Royal Assent Schedule   4 (items   1–9): 25   June 2009 Schedule   4 (items   10–14): 24 Dec 2009 Schedule   5 (items   13–19): 22   July 2009 Sch. 1 (items   42, 43), Sch. 2 (items   20–22), Sch. 3 (items   2, 5) and Sch. 5 (items   3, 8, 10, 19) Family Assistance Legislation Amendment (Participation Requirement) Act 2009 129, 2009 10 Dec 2009 Schedule   1 (items   11–14): 1 Jan 2010 Sch. 1 (items   13, 14) (am. by 45, 2010, Sch. 3) as amended by         Social Security and Family Assistance Legislation Amendment (Weekly Payments) Act 2010 45, 2010 14 Apr 2010 Sch   3: 1 Jan 2010 (s 2(1) item   3) — Crimes Legislation Amendment (Serious and Organised Crime) Act (No.   2) 2010 4, 2010 19 Feb 2010 Schedule   10 (items   2, 3): 20 Feb 2010 — Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Miscellaneous Measures) Act 2010 33, 2010 13 Apr 2010 Schedule   1 (items   1–14): 14 Apr 2010 Sch. 1 (item   14) Family Assistance Legislation Amendment (Child Care) Act 2010 34, 2010 13 Apr 2010 Sch   2 and 4: 11   May 2010 Sch   3 and 6: 14 Apr 2010 Sch   5 (items   1–3): 29   June 2007 Sch   5 (items   4–7): 16   May 2009 Remainder: 13 Apr 2010 Sch. 1 (item   28), Sch 2 (item   6), Sch 3 (item   2), Sch 4 (item   5), Sch 5 (item   8) and Sch 6 (item   2) Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2009 Measures) Act 2010 38, 2010 13 Apr 2010 Sch   3 (items   1–5, 16(1), (2), 18–50, 157–163): 11   May 2010 Sch   6 and Sch   7 (item   8): 1   July 2010 Sch 3 (items   16(1), (2), 157–163) and Sch. 6 (item   2) Social Security and Family Assistance Legislation Amendment (Weekly Payments) Act 2010 45, 2010 14 Apr 2010 Sch   1 (items   1–5, 7, 8): 14 Apr 2010 Sch 1 (items   7, 8) Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 65, 2010 28   June 2010 Sch   2 (items   22–38, 100–112) and Sch   3 (items   1–12): 1   July 2010 Sch   3 (items   13–15): 1   July 2010 (s 2(1) item   4) Sch 2 (items   100–112) and Sch. 3 (item   15) Paid Parental Leave (Consequential Amendments) Act 2010 105, 2010 14   July 2010 Sch   1 (items   19–28, 30, 31) and Sch   2 (items   1, 2, 5): 1 Oct 2010 (s 2(1)) Sch   1 (item   29): 1 Jan 2011 Sch. 2 (items   1, 2, 5) Statute Law Revision Act 2011 5, 2011 22 Mar 2011 Sch   1 (items   6–8): 22 Mar 2011 Sch   7 (item   16): 19 Apr 2011 — Family Assistance Legislation Amendment (Child Care Rebate) Act 2011 25, 2011 21 Apr 2011 Sch   1 (items   9–81): 22 Apr 2011 Sch   2 (items   1–13): 26   July 2011 (s 2(1) item   25) Sch   3 (items   1–8): never commenced (s 2(1) items   28–32) Sch 1 (items   77–81) and Sch 2 (item   13) as amended by         Social Security and Other Legislation Amendment (Miscellaneous Measures) Act 2011 91, 2011 4 Aug 2011 Sch   2 (item   2): 21 Apr 2011 (s 2(1) item   4) — Human Services Legislation Amendment Act 2011 32, 2011 25   May 2011 Sch   4 (items   19–45, 655): 1   July 2011 — Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Budget and Other Measures) Act 2011 34, 2011 26   May 2011 Sch   5 (items   16, 17(1)): 26   May 2011 Sch 5 (item   17(1)) Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Election Commitments and Other Measures) Act 2011 50, 2011 27   June 2011 Sch   2 (items   13, 17(5)): 1 Jan 2012 Sch   3: 1   July 2011 Sch   5 (item   1): 28   June 2011 Sch 2 (item   17(5)) and Sch. 3 (item   2) Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further Election Commitments and Other Measures) Act 2011 53, 2011 28   June 2011 Sch   1 (items   9–20), Sch   2 (items   5–8) and Sch   5 (items   19–31): 1   July 2011 Sch 1 (items   17–20) Family Assistance and Other Legislation Amendment (Child Care and Other Measures) Act 2011 79, 2011 25   July 2011 Sch   1 (items   1–4, 7–32, 34), Sch   4 (items   3, 5–7) and Sch   5: 26   July 2011 Sch   2 (item   4) and Sch   3 (items   1–6): 22 Aug 2011 Sch   4 (item   4): never commenced (s 2(1) item   6) Sch 1 (item   34), Sch 3 (item   6), Sch 4 (item   7) and Sch 5 (item   21) as amended by         Family Assistance Legislation Amendment (Child Care Rebate) Act 2011 25, 2011 21 Apr 2011 Schedule   2 (item   14): 26   July 2011 (s.   2(1)) — Human Services Legislation Amendment Act 2011 32, 2011 25   May 2011 Sch   4 (item   658): 25   July 2011 (s 2(1) item   7B) — Social Security and Other Legislation Amendment (Miscellaneous Measures) Act 2011 91, 2011 4 Aug 2011 Sch   2 (item   1): 26   July 2011 (s 2(1) item   3) — Family Assistance Legislation Amendment (Child Care Financial Viability) Act 2011 120, 2011 14 Oct 2011 15 Oct 2011 (s 2(1)) Sch 1 (item   26) Clean Energy (Household Assistance Amendments) Act 2011 141, 2011 29 Nov 2011 Sch   2 (items   4–14, 33, 34(1), 47): 14   May 2012 Sch   8 (items   6–17): 14   May 2012 (s 2(1) items   6, 16) Sch 2 (item   34(1)) and Sch 8 (item   17) Family Assistance and Other Legislation Amendment Act 2012 49, 2012 26   May 2012 Sch   1 (items   3–6, 15–45, 52), Sch   3 (items   3–10) and Sch   6 (items   29–32): 1   July 2012 (s 2(1) items   2, 7, 12) Sch   2 (items   3, 4) and Sch   6 (items   26, 27): 26   May 2012 (s 2(1) items   4, 9) Sch   6 (item   28): 14   May 2012 (s 2(1) item   17) Sch 1 (item   52), Sch 3 (item   10) and Sch 6 (item   27) Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 50, 2012 26   May 2012 Sch   1 (items   3–13) and Sch   2 (items   13–17): 27   May 2012 (s 2(1) items   2, 4) Sch   1 (item   25) and Sch   2 (item   22): 1   July 2012 (s 2(1) items   3, 5) — Social Security and Other Legislation Amendment (2012 Budget and Other Measures) Act 2012 98, 2012 29   June 2012 Sch   3 (items   14, 17(1)): 1 Jan 2013 (s 2(1) item   10) Sch   7 (item   15): 30   June 2012 (s 2(1) item   13) Sch 3 (item   17(1)) Social Security and Other Legislation Amendment (Further 2012 Budget and Other Measures) Act 2012 154, 2012 17 Nov 2012 Sch   3 (items   1–28, 159–162): 15 Dec 2012 (s 2(1) item   3) Sch   5 (item   60) and Sch   6 (item   7): 17 Nov 2012 (s 2(1) items   5, 8) Sch 3 (items   159–162) Australian Charities and Not ‑ for ‑ profits Commission (Consequential and Transitional) Act 2012 169, 2012 3 Dec 2012 Sch   2 (item   148): 3 Dec 2012 (s 2(1) item   7) — Privacy Amendment (Enhancing Privacy Protection) Act 2012 197, 2012 12 Dec 2012 Sch   5 (items   6–8) and Sch 6 (items   15–19): 12   Mar 2014 (s 2(1) items   3, 19) Sch 6 (item   1): 12 Dec 2012 (s 2(1) item   16) Sch 6 (items   1, 15–19) Federal Circuit Court of Australia (Consequential Amendments) Act 2013 13, 2013 14 Mar 2013 Sch   2 (item   2): 12   Apr 2013 (s 2(1) item   3) — Family Assistance and Other Legislation Amendment Act 2013 70, 2013 27   June 2013 Sch   1 (items   4–6, 9), Sch   2B (items   15–53, 55–58) and Sch   3 (items   34, 35(2), 40, 41, 57): 28   June 2013 (s 2(1) items   3, 5, 9G, 10) Sch   1 (item   7) and Sch   3 (items   66, 67): 1   July 2013 (s 2(1) items   4, 13) Sch   2A (items   11–15, 28–44, 67(1), (12)): 1 Mar 2014 (s 2(1) items   9A, 9C) Sch 1 (item   9), Sch 2A (item   67(1), (12)), Sch 2B (items   55–58) and Sch 3 (items   35(2), 57) Statute Law Revision Act 2013 103, 2013 29   June 2013 Sch 1 (items   15, 16): 29   June 2013 (s 2(1) item   2) — Farm Household Support (Consequential and Transitional Provisions) Act 2014 13, 2014 28 Mar 2014 Sch 2 (items   4–6): 1   July 2014 (s 2(1) item   6) Sch 2 (item   6) Social Services and Other Legislation Amendment Act 2014 14, 2014 31 Mar 2014 Sch 3 (items   31–35, 36(5), (6)): 1   May 2014 (s 2(1) item   3A) Sch 10 (items   6–8): 1   July 2014 (s 2(1) item   6) Sch 12 (items   15–26, 29–31): 1 Apr 2014 (s 2(1) item   8) Sch 12 (items   85–88): 1 Mar 2014 (s 2(1) item   10) Sch 3 (item   36(5), (6)), Sch 10 (item   8) and Sch 12 (items   26, 31) Statute Law Revision Act (No.   1) 2014 31, 2014 27   May 2014 Sch 1 (item   3) and Sch 8 (item   2): 24   June 2014 (s 2(1) items   2, 9) — Minerals Resource Rent Tax Repeal and Other Measures Act 2014 96, 2014 5 Sept 2014 Sch 9 (item   1N): 5 Sept 2014 (s 2(1) item   8) Sch 9 (items   15–20, 24): 31 Dec 2016 (s 2(1) item   9) Sch 9 (item   24) Social Services and Other Legislation Amendment (Seniors Health Card and Other Measures) Act 2014 98, 2014 11 Sept 2014 Sch 2 (item   1): 12 Sept 2014 (s 2(1) item   2) — Omnibus Repeal Day (Autumn 2014) Act 2014 109, 2014 16 Oct 2014 Sch 10 (item   12): 17 Oct 2014 (s 2(1) item   8) — Social Services and Other Legislation Amendment (2014 Budget Measures No.   6) Act 2014 122, 2014 26 Nov 2014 Sch 1 (items   189–193): 20 Sept 2014 (s 2(1) item   2) Sch 1 (item   193) Statute Law Revision Act (No.   1) 2015 5, 2015 25 Feb 2015 Sch 1 (item   5): 25 Mar 2015 (s 2(1) item   2) — Norfolk Island Legislation Amendment Act 2015 59, 2015 26   May 2015 Sch 2 (items   53–55): 1   July 2016 (s 2(1) item   5) Sch 2 (items   356–396): 18   June 2015 (s 2(1) item   6) Sch 2 (items   356–396) as amended by         Territories Legislation Amendment Act 2016 33, 2016 23 Mar 2016 Sch 2: 24 Mar 2016 (s 2(1) item   2) — Tribunals Amalgamation Act 2015 60, 2015 26   May 2015 Sch 5 (items   3–27) and Sch 9: 1   July 2015 (s 2(1) items   16, 22) Sch 9 Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 126, 2015 9 Oct 2015 Sch 1 (items   18, 19): 5 Mar 2016 (s 2(1) item   2) — Civil Law and Justice (Omnibus Amendments) Act 2015 132, 2015 13 Oct 2015 Sch 1 (item   7): 14   Oct 2015 (s 2(1) item   2) — Social Security Legislation Amendment (Debit Card Trial) Act 2015 144, 2015 12 Nov 2015 Sch 1 (items   2, 3): 13   Nov 2015 (s 2(1) item   2) — Statute Law Revision Act (No.   1) 2016 4, 2016 11 Feb 2016 Sch 1 (item   9) and Sch 4 (items   1, 11, 12, 332): 10 Mar 2016 (s 2(1) items   2, 6) — Social Services Legislation Amendment (Family Measures) Act 2016 17, 2016 8 Mar 2016 Sch 1 (items   27–31): 1   July 2016 (s 2(1) item   2) Sch 1 (item   31) Social Services Legislation Amendment (Miscellaneous Measures) Act 2016 46, 2016 5   May 2016 Sch 2 and 8: 6   May 2016 (s 2(1) items   2, 4) Sch 2 (item   21) and Sch 8 (item   2) as amended by         Social Services Legislation Amendment (Family Assistance Alignment and Other Measures) Act 2016 85, 2016 30 Nov 2016 Sch 1 (items   14, 15): 1 Dec 2016 (s 2(1) item   2) — Omnibus Repeal Day (Autumn 2015) Act 2016 47, 2016 5   May 2016 Sch 5 (items   1, 5, 66): 6   May 2016 (s 2(1) items   5, 7) Sch 5 (items   5, 66) Budget Savings (Omnibus) Act 2016 55, 2016 16 Sept 2016 Sch 12 (items   1–5, 46–49) and Sch 13 (items   2–4, 17–24, 39–42): 1 Jan 2017 (s 2(1) items   14, 15) Sch 12 (items   46–49) and Sch 13 (items   17, 39–42) Statute Update Act 2016 61, 2016 23 Sept 2016 Sch 3 (item   5): 21 Oct 2016 (s 2(1) item   1) — Social Services Legislation Amendment (Family Assistance Alignment and Other Measures) Act 2016 85, 2016 30 Nov 2016 Sch 1 (items   1–13): 1 Dec 2016 (s 2(1) item   2) Sch 2: never commenced (s 2(1) item   3) Sch 1 (item   13) and Sch 2 (item   5) Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 22, 2017 4 Apr 2017 Sch 1 (items   50–221): 2   July 2018 (s 2(1) item   2) Sch 3 (items   3–6) and Sch 4: 5 Apr 2017 (s 2(1) items   3, 5) Sch 3 (items   9–20): 1   July 2017 (s 2(1) item   4) Sch 3 (items   4, 6), Sch 3 (items   10, 20) and Sch 4 as amended by         Statute Law Amendment (Prescribed Forms and Other Updates) Act 2023 74, 2023 20 Sept 2023 Sch 6 (item   2): 18 Oct 2023 (s 2(1) item   3) — Veterans’ Affairs Legislation Amendment (Veteran ‑ centric Reforms No.   1) Act 2018 17, 2018 28 Mar 2018 Sch 2 (items   35–40): 1   May 2018 (s 2(1) item   3) — Social Services Legislation Amendment (Welfare Reform) Act 2018 26, 2018 11 Apr 2018 Sch 17 (items   1–20): 2   July 2018 (s 2(1) item   20) Sch 17 (item   20) Family Assistance and Child Support Legislation Amendment (Protecting Children) Act 2018 36, 2018 22   May 2018 Sch 1 (items   77, 172) and Sch 2 (items   17–22): 1   July 2018 (s 2(1) items   5, 8) Sch 1 (item   172) and Sch 2 (item   22) Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 116, 2018 25 Sept 2018 Sch 1 (item   24): 1   July 2019 (s 2(1) item   2) — Treasury Laws Amendment (2019 Measures No.   1) Act 2019 49, 2019 5 Apr 2019 Sch 4 (item   66): 1   July 2019 (s 2(1) item   12) —   Act (Register ID) Number and year Assent Commencement Application, saving and transitional provisions Family Assistance Legislation Amendment (Extend Family Assistance to ABSTUDY Secondary School Boarding Students Aged 16 and Over) Act 2019 (C2019A00073) 73, 2019 20 Sept 2019 sch 1 (items   6-8): 1 Jan 2020 (s 2(1) item   1) sch 1 (item   8) Family Assistance Legislation Amendment (Building on the Child Care Package) Act 2019 (C2019A00125) 125, 2019 12 Dec 2019 sch 1 (items   33-87): 16 Dec 2019 (s 2(1) item   2) sch 1 (item   88): 13 Jan 2020 (s 2(1) item   3) sch 2 (items   1-29): 13 Dec 2019 (s 2(1) item   5) sch 1 (items   85-87), sch 2 (items   27-29) Social Services and Other Legislation Amendment (Simplifying Income Reporting and Other Measures) Act 2020 (C2020A00017) 17, 2020 6 Mar 2020 sch 1 (items   74-82): 7 Dec 2020 (s 2(1) item   1) — as amended by         Coronavirus Economic Response Package Omnibus Act 2020 (C2020A00022) 22, 2020 24 Mar 2020 sch 11 (item   41): 25 Mar 2020 (s 2(1) item   7) — Coronavirus Economic Response Package Omnibus Act 2020 (C2020A00022) 22, 2020 24 Mar 2020 sch 4 (items   3-11), sch 9 (items   8-10): 25 Mar 2020 (s 2(1) items   4, 6) — Coronavirus Economic Response Package Omnibus (Measures No.   2) Act 2020 (C2020A00038) 38, 2020 9 Apr 2020 sch 4 (items   1, 2): 20 Apr 2020 (s 2(1) item   8) sch 4 (item   3): 9 Apr 2020 (s 2(1) item   9) sch 4 (items   4, 5): 1   July 2020 (s 2(1) item   10) Note: This amending title was affected by an editorial change (see C2020C00128) sch 4 (items   2, 5) Paid Parental Leave Amendment (Flexibility Measures) Act 2020 (C2020A00053) 53, 2020 16   June 2020 sch 1 (items   6-8): 1   July 2020 (s 2(1) item   2) — Family Assistance Legislation Amendment (Improving Assistance for Vulnerable and Disadvantaged Families) Act 2020 (C2020A00084) 84, 2020 7 Sept 2020 sch 1 (item   6): 1   July 2021 (s 2(1) item   2) sch 1 (item   7): 13 Dec 2019 (s 2(1) item   3) sch 1 (item   8): 16 Dec 2019 (s 2(1) item   4) — Social Services and Other Legislation Amendment (Coronavirus and Other Measures) Act 2020 (C2020A00097) 97, 2020 13 Nov 2020 sch 1 (items   3-11): 14 Nov 2020 (s 2(1) item   2) — Services Australia Governance Amendment Act 2020 (C2020A00104) 104, 2020 20 Nov 2020 sch 1 (items   4-10, 66): 1 Feb 2020 (s 2(1) item   2) sch 1 (item   66) Social Services and Other Legislation Amendment (Omnibus) Act 2020 (C2020A00107) 107, 2020 26 Nov 2020 sch 2 (items   1, 2, 9): 27 Nov 2020 (s 2(1) item   2) sch 2 (item   9) Federal Circuit and Family Court of Australia (Consequential Amendments and Transitional Provisions) Act 2021 (C2021A00013) 13, 2021 1 Mar 2021 sch 2 (items   64-69): 1 Sept 2021 (s 2(1) item   5) — Family Assistance Legislation Amendment (Early Childhood Education and Care Coronavirus Response and Other Measures) Act 2021 (C2021A00026) 26, 2021 26 Mar 2021 sch 1 (items   2-29, 32-38, 40-43, 45-53): 27 Mar 2021 (s 2(1) items   2, 4, 5, 7, 8) sch 1 (item   31): 1   July 2021 (s 2(1) item   3) sch 1 (item   44): 1   July 2020 (s 2(1) item   6) sch 1 (items   26, 33-38, 51) Family Assistance Legislation Amendment (Child Care Subsidy) Act 2021 (C2021A00086) 86, 2021 27 Aug 2021 sch 1 (items   17-20): 10   Dec 2021 (s   2(1) item   2) sch 2 (items   10-12): 7   Mar 2022 (s 2(1) item   3) sch 1 (item   20), sch 2 (item   12) Courts and Tribunals Legislation Amendment (2021 Measures No. 1) Act 2022 (C2022A00003) 3, 2022 17 Feb 2022 sch 1 (items   3, 4, 14): 17 Aug 2022 (s 2(1) item   2) sch 1 (item   14) Social Security (Administration) Amendment (Repeal of Cashless Debit Card and Other Measures) Act 2022 (C2022A00039) 39, 2022 30 Sept 2022 sch 1 (item   1A): 1 Oct 2022 (s 2(1) item   2) sch 1 (item   49): 30 Mar 2023 (s 2(1) item   3) — Family Assistance Legislation Amendment (Cheaper Child Care) Act 2022 (C2022A00066) 66, 2022 29 Nov 2022 sch 1 (items   23, 24), sch 4 (items   1-4), sch 8: 30 Nov 2022 (s 2(1) items   3, 5, 10) sch 2, sch 3 (items   4-8), sch 4 (items   5-9): 1   July 2023 (s 2(1) items   4, 6) sch 5 (items   3-6), sch 6 (items   1-7, 9-11): 1 Jan 2023 (s 2(1) items   7-9) sch 1 (item   24), sch 3 (item   8), sch 4 (items   4, 9), sch 5 (item   6), sch 6 (items   7, 11), sch 8 (item   7) Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Act 2023 (C2023A00004) 4, 2023 10 Mar 2023 sch 2 (items   8-12), sch 3 (items   1, 2): 26 Mar 2023 (s 2(1) item   1) sch 3 (items   1, 2) Family Assistance Legislation Amendment (Child Care Subsidy) Act 2023 (C2023A00038) 38, 2023 28   June 2023 29   June 2023 (s 2(1) item   1) sch 1 (item   3) Social Security and Other Legislation Amendment (Supporting the Transition to Work) Act 2023 (C2023A00106) 106, 2023 28 Nov 2023 sch 2 (item   12): 1   July 2024 (s 2(1) item   3) — Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 (C2024A00038) 38, 2024 31   May 2024 sch 3 (items   3-19, 22-34, 36-52A, 209): 14   Oct 2024 (s 2(1) item   2) — Early Childhood Education and Care (Three Day Guarantee) Act 2025 (C2025A00012) 12, 2025 20 Feb 2025 sch 1 (items   54 ‑ 57), sch 2 (item   1): 1 Jan 2026 (s 2(1) item   1) sch 2 (item   1) Administrative Review Tribunal (Miscellaneous Measures) Act 2025 (C2025A00014) 14, 2025 20 Feb 2025 sch 2 (items   64A, 65): 21 Feb 2025 (s 2(1) item   2) — Early Childhood Education and Care (Strengthening Regulation of Early Education) Act 2025 (C2025A00031) 31, 2025 2 Aug 2025 sch 1 (items   1 ‑ 19): 3 Aug 2025 (s 2(1) item   2) sch 1 (items   20, 21): 1 Jan 2026 (s 2(1) item   3) sch 1 (items   10, 14, 19, 21) Regulatory Reform Omnibus Act 2025 (C2025A00073) 73, 2025 4 Dec 2025 sch 1 (items   77 ‑ 80, 97): 5 Dec 2025 (s 2(1) item   6) sch 2 (items   12 ‑ 23): 1   July 2026 (s 2(1) item   7) sch 1 (item   97), sch 2 (item   23) Education Legislation Amendment (Integrity and Other Measures) Act 2025 (C2025A00074) 74, 2025 4 Dec 2025 sch 2: 5 Dec 2025 (s 2(1) item   1) sch 2 (items   8, 8A, 16, 21, 35 ‑ 37) Social Security and Other Legislation Amendment (Technical Changes No. 2) Act 2025 (C2025A00079) 79, 2025 4 Dec 2025 sch 2 (items   1, 5): 5 Dec 2025 (s 2(1) item   3) sch 2 (items   6, 13, 14): 20 Mar 2026 (s 2(1) item   4) sch   2 (item   5), sch   2 (items   13, 14)   Endnote 4—Amendment history   Provision affected How affected Part   1   s 2A .................... ad No 59, 2015 Part   2   s 3 ..................... am No 45, 2000; No 138, 2000; No   47, 2001; No 30, 2003; No 150, 2003; No   59, 2004; No   111, 2005; No 36, 2006; No 82, 2006; No 82, 2007; No 118, 2007; No   53, 2008; No 48, 2009; No 50, 2009; No 34, 2010; No 38, 2010; No 65, 2010; No 105, 2010; No 5, 2011; No 25, 2011; No 32, 2011; No 53, 2011; No 79, 2011; No 120, 2011; No 141, 2011; No 49, 2012; No 154, 2012; No 70, 2013; No 103, 2013; No 31, 2014; No 60, 2015; No 55, 2016; No 22, 2017; No 116, 2018; No 125, 2019; No 53, 2020; No 104, 2020; No 26, 2021; No 66, 2022; No 4, 2023; No 38, 2024 s 3A .................... ad No   137, 2001 s 4 ..................... am No   118, 2007 s 4A .................... ad No   53, 2008   rs No 22, 2017   am No 66, 2022 Part   3   Part   3 heading ............. rs No 22, 2017 Division   1   Subdivision A   s 5 ..................... am No 70, 2013 s 7 ..................... am No   45, 2000; No   105, 2010 s 7A .................... ad No   45, 2000 s 8 ..................... am No   45, 2000 s 8A .................... ad No   45, 2000 s 9 ..................... am No   45, 2000; No   122, 2003 s 10 .................... am No   179, 1999; No   45, 2000; No   122, 2003; No   33, 2004; No   63, 2008; No   48, 2009; No   38, 2010; No   53, 2011; No   70, 2013; No 14, 2014; No 17, 2018 Subdivision B   s 13 .................... am No   45, 2000 s 14 .................... am No   45, 2000; No   48, 2009 s 14A ................... ad No   70, 2013   am No 46, 2016 s 15 .................... rs No   45, 2000 s 15A ................... ad No   45, 2000 s 15B ................... ad No   105, 2010 s 16 .................... am No   45, 2000; No 146, 2006 s 20 .................... am No   45, 2000; No   30, 2003; No   36, 2006; No   49, 2012 s 20A ................... ad No   36, 2006 s 20B ................... ad No   36, 2006 s 20C ................... ad No   36, 2006   am No   82, 2006 s 21 .................... am No   63, 2008; No   49, 2012; No 17, 2018 s 22 .................... am No   45, 2000; No   45, 2010 s 23 .................... am No   45, 2000; No   75, 2001; No   95, 2002; No   49, 2009; No   45, 2010 s 24 .................... am No   45, 2000; No   75, 2001; No   95, 2002; No   49, 2009; No 70, 2013 s 24A ................... ad No 70, 2013 s 25 .................... am No   45, 2000; No   137, 2001; No   45, 2010 s 25A ................... ad No   45, 2000 s 26 .................... am No   30, 2003 s 26A ................... ad No   45, 2000 Subdivision C   s 27 .................... am No   45, 2000 s 27A ................... ad No   45, 2000 s 28 .................... am No   33, 2004; No   61, 2005; No   70, 2013 (Sch 2B item   21 md) s 28AA .................. ad No 14, 2014 s 28A ................... ad No   45, 2000   am No   30, 2003; No   36, 2006 s 28B ................... ad No   45, 2000   am No   146, 2006; No 73, 2019 s 29 .................... am No   61, 2005; No   129, 2009; No 14, 2014 s 30A ................... ad No   122, 2003   am No 14, 2014; No 17, 2016 s 30B ................... ad No   122, 2003   am No   146, 2006; No 14, 2014; No 17, 2016 s 31 .................... am No   45, 2000; No   122, 2003; No   61, 2005; No 17, 2016 s 31A ................... ad No   45, 2000   am No   122, 2003; No   61, 2005; No   36, 2006 s 31B ................... ad No   45, 2000   am No   122, 2003; No   61, 2005 s 31C ................... ad No   36, 2006 s 31D ................... ad No   36, 2006 s 31E ................... ad No   49, 2009   am No   53, 2011 s 32 .................... am No   45, 2000 Subdivision CA   Subdivision CA ............ ad No   49, 2009 s 32AA .................. ad No   49, 2009   am No   49, 2009; No   49, 2012 s   32AB .................. ad No   49, 2009   am No   65, 2010 s 32AC .................. ad No   49, 2009   am No   65, 2010 s 32AD .................. ad No   49, 2009   am No   49, 2012 s 32AE .................. ad No   49, 2009   am No   65, 2010; No   49, 2012 s 32AEA ................. ad No 14, 2014 Subdivision CB   Subdivision CB ............ ad No   49, 2012 s 32AF .................. ad No   49, 2012 s 32AG .................. ad No   49, 2012 s 32AH .................. ad No   49, 2012 s 32AI ................... ad No   49, 2012   am No 17, 2018 s 32AJ .................. ad No   49, 2012 s 32AK .................. ad No   49, 2012 s 32AL .................. ad No   49, 2012 s 32AM .................. ad No   49, 2012 Subdivision D   Subdivision D ............. ad No   59, 2004 s 32A ................... ad No   59, 2004   am No   29, 2005; No   61, 2005; No   141, 2011; No 122, 2014 s 32B ................... ad No   59, 2004 s 32C ................... ad No   59, 2004   am No   70, 2013   rs No 14, 2014 s 32D ................... ad No   59, 2004   am No   146, 2006; No   70, 2013   rs No 14, 2014 s 32E ................... ad No   59, 2004   am No   70, 2013   rs No 14, 2014 s 32F ................... ad No   59, 2004   am No   70, 2013   rs No 14, 2014 s 32G ................... ad No   59, 2004   am No   70, 2013   rep No 14, 2014 s 32H ................... ad No   59, 2004   am No   70, 2013   rep No 14, 2014 s 32J .................... ad No   59, 2004   am No   146, 2006; No 14, 2014; No 46, 2016 s 32K ................... ad No   59, 2004   am No   146, 2006; No   34, 2011   rep No 14, 2014 s 32L ................... ad No   59, 2004   am No   50, 2011   rep No 14, 2014 s   32M ................... ad No   59, 2004   am No 46, 2016 s   32N ................... ad No   59, 2004   am No 46, 2016 s 32P ................... ad No   59, 2004   am No   146, 2006; No 14, 2014 s 32Q ................... ad No   59, 2004   am No   108, 2006 s 32R ................... ad No   59, 2004   am No   108, 2006   rs No   70, 2013   rep No 14, 2014 Division   2   Division   2 ................ rs No   53, 2011 Subdivision A   s 33 .................... am No   45, 2000; No   30, 2003; No   61, 2005; No   146, 2006   rs No   53, 2011 s 34 .................... rs No   53, 2011 s 35 .................... am No   45, 2000   rs No   95, 2002; No   53, 2011 Subdivision B   s 35A ................... ad No   53, 2011   am No   98, 2012 Subdivision C   s 35B ................... ad No   53, 2011 Subdivision D   s   35C ................... ad No   53, 2011 s   35D ................... ad No   53, 2011 Subdivision E   s 35E ................... ad No   53, 2011 Division   2A ............... rep No 96, 2014 Division   2A heading ......... ad No   50, 2012   rep No 96, 2014 s 35F ................... ad No   50, 2012   rep No 96, 2014 s 35G ................... ad No   50, 2012   am No   50, 2012   rep No 96, 2014 s 35H ................... ad No   70, 2013   rep No 96, 2014 s 35J .................... ad No 96, 2014   rep No 96, 2014 Division   3   Division   3 heading .......... rs No   59, 2004; No   82, 2007; No   49, 2012; No 70, 2013 s 36 .................... am No   59, 2004; No   82, 2007; No   49, 2012   rs No 70, 2013 s 37 .................... rs No 70, 2013 s 38 .................... am No   30, 2003; No   59, 2004; No   82, 2007; No   63, 2008; No   105, 2010; No   49, 2012   rs No 70, 2013 s 38A ................... ad No   30, 2003   am No   59, 2004; No   82, 2007; No   49, 2012; No 70, 2013; s 38B ................... ad No   30, 2003   am No   59, 2004; No   82, 2007; No   49, 2012; No 70, 2013; s 39 .................... am No   30, 2003; No   59, 2004; No   61, 2005; No   82, 2007; Nos 63 and 143, 2008; No   105, 2010; No   53, 2011; No   49, 2012; No   70, 2013   rs No 70, 2013   am No 14, 2014; No 53, 2020; No 4, 2023 s 41 .................... am No   59, 2004; No   82, 2007; No 63, 2008; No 143, 2008; No   105, 2010; No   49, 2012   rs No 70, 2013   am No 53, 2020; No 4, 2023 s 41A ................... ad No   30, 2003 s 42 .................... am No   59, 2004; No   82, 2007; No   49, 2012   rs No 70, 2013 s 43 .................... am No   30, 2003; No   59, 2004; No   82, 2007; No   49, 2012   rs No 70, 2013 s 44 .................... am No   59, 2004; No   82, 2007; No   49, 2012   rs No 70, 2013 s 45 .................... rs No 70, 2013 s 46 .................... am No   45, 2000; No   59, 2004; No   82, 2007; No   49, 2012   rs No 70, 2013 s 47 .................... am No   45, 2000; No   95, 2002   rs No   59, 2004   am Nos 82 and 130, 2007; No   63, 2008   rs No   45, 2010   am No   50, 2011; Nos 49 and 98, 2012; No 70, 2013   rs No 70, 2013 s 47AA .................. ad No   45, 2010   rep No   49, 2012 s 47AB .................. ad No   45, 2010   am No   49, 2012   rep No 70, 2013 s 47A ................... ad No   30, 2003   am No   59, 2004; No   82, 2007; No   49, 2012; No 70, 2013 s 47B ................... ad No   38, 2010   am No   105, 2010; No   70, 2013   rep No 70, 2013 s 47C ................... ad No   38, 2010   rep No 70, 2013 Division   4 ................ rs No   45, 2000   rep No 22, 2017 s 48 .................... rs No   45, 2000; No   118, 2007   rep No 22, 2017 s 49 .................... rs No   45, 2000   rep No 22, 2017 s   49A ................... ad No   45, 2000   rep No 22, 2017 s   49B ................... ad No   45, 2000   rep No 22, 2017 s 49C ................... ad No   45, 2000   am No   132, 2004; No   53, 2008; No   25, 2011   rep No 22, 2017 s 49D ................... ad No   45, 2000   rep No 22, 2017 s   49E ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s   49F ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s   49G ................... ad No   45, 2000   rep No 22, 2017 s   49H ................... ad No   45, 2000   rep No 22, 2017 s 49J .................... ad No   45, 2000   am No   33, 2004; No   70, 2013   rep No 22, 2017 s   49K ................... ad No   45, 2000   rep No 22, 2017 s   49L ................... ad No   45, 2000   rep No 22, 2017 s   49M ................... ad No   45, 2000   rep No 22, 2017 s   49N ................... ad No   45, 2000   rep No 22, 2017 s 50 .................... rs No   45, 2000   am No   53, 2008   rep No 22, 2017 s 50A ................... ad No   45, 2000   rep No 22, 2017 s 50B ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s 50C ................... ad No   45, 2000   am No   132, 2004   rep No 22, 2017 s   50D ................... ad No   45, 2000   rep No 22, 2017 s   50E ................... ad No   45, 2000   rep No 22, 2017 s   50F ................... ad No   45, 2000   rep No 22, 2017 s   50G ................... ad No   45, 2000   rep No 22, 2017 s 50H ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 50J .................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s 50K ................... ad No   45, 2000   rep No 22, 2017 s   50L ................... ad No   45, 2000   am No   118, 2007   rep No 22, 2017 s   50M ................... ad No   45, 2000   am No   118, 2007   rep No 22, 2017 s 50N ................... ad No   45, 2000   rep No 22, 2017 s 50P ................... ad No   45, 2000   rep No 22, 2017 Subdivision CA ............ ad No   132, 2004   rep No 22, 2017 s 50Q ................... ad No   132, 2004   rep No 22, 2017 s 50R ................... ad No   132, 2004   am No   144, 2008   rep No 22, 2017 s   50S ................... ad No   132, 2004   am No 17, 2018   rep No 22, 2017 s   50T ................... ad No   132, 2004   am No 126, 2015   rep No 22, 2017 s   50U ................... ad No   132, 2004   rep No 22, 2017 s 50V ................... ad No   132, 2004   am No   118, 2007   rep No 22, 2017 s   50W ................... ad No   132, 2004   rep No 22, 2017 s   50X ................... ad No   132, 2004   rep No 22, 2017 s   50Y ................... ad No   132, 2004   rep No 22, 2017 Subdivision CB ............ ad No   118, 2007   rep No 22, 2017 s 50Z ................... ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s 50ZA .................. ad No   118, 2007   am No   53, 2008; No   79, 2011   rep No 22, 2017 s 50ZB .................. ad No   118, 2007   rep No 22, 2017 s 50ZC .................. ad No   118, 2007   am No   79, 2011   rep No 22, 2017 s 51 .................... rs No   45, 2000   rep No 22, 2017 s 51A ................... ad No   45, 2000   rep No 22, 2017 s 51B ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s 51C ................... ad No   45, 2000   rs No   53, 2008   rep No 22, 2017 s 51D ................... ad No   45, 2000   rep No 22, 2017 s 51E ................... ad No   45, 2000   am No   118, 2007   rep No 22, 2017 s 52 .................... rs No   45, 2000   rep No 22, 2017 s   52A ................... ad No   45, 2000   rep No 22, 2017 s   52B ................... ad No   45, 2000   rep No 22, 2017 s   52C ................... ad No   45, 2000   rep No 22, 2017 s   52D ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s   52E ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s 52F ................... ad No   45, 2000   rep No 22, 2017 s 52G ................... ad No   45, 2000   rs No   53, 2008   rep No 22, 2017 s 52H ................... ad No   45, 2000   am No   53, 2008; No   50, 2009   rep No 22, 2017 s 52J .................... ad No   45, 2000   rep No 22, 2017 s 53 .................... rs No   45, 2000   rep No 22, 2017 s   53A ................... ad No   45, 2000   rep No 22, 2017 s   53B ................... ad No   45, 2000   rep No 22, 2017 s   53C ................... ad No   45, 2000   rep No 22, 2017 s   53D ................... ad No   45, 2000   rs No   53, 2008   rep No 22, 2017 s   53E ................... ad No   45, 2000   rs No   53, 2008   rep No 22, 2017 s 53F ................... ad No   45, 2000   am No   53, 2008; No   50, 2009   rep No 22, 2017 s 53G ................... ad No   45, 2000   rep No 22, 2017 s 54 .................... rs No   45, 2000   rep No 22, 2017 s   54A ................... ad No   45, 2000   rep No 22, 2017 s   54B ................... ad No   45, 2000   rep No 22, 2017 s 54C ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 54D ................... ad No   45, 2000   am No   118, 2007   rep No 22, 2017 s 55 .................... rs No   45, 2000   am No   36, 2006; No   53, 2008   rep No 22, 2017 s   55AA .................. ad No   36, 2006   rep No 22, 2017 s   55AB .................. ad No   36, 2006   rep No 22, 2017 s 55AC .................. ad No   36, 2006   am No   82, 2006   rep No 22, 2017 s 55A ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s   55B ................... ad No   45, 2000   rs No   53, 2008   rep No 22, 2017 s   55C ................... ad No   45, 2000   rs No   53, 2008   rep No 22, 2017 s 55D ................... ad No   45, 2000   rep No 22, 2017 s 56 .................... rs No   45, 2000   am No   95, 2002; No   118, 2007   rep No 22, 2017 s 56A ................... ad No   45, 2000   am No   95, 2002   rep No 22, 2017 s 56B ................... ad No   45, 2000   am No   118, 2007   rep No 22, 2017 s 56C ................... ad No   45, 2000   am No   137, 2001; No   132, 2004; No   150, 2005   rep No 22, 2017 s 56D ................... ad No   45, 2000   am No   137, 2001; No   150, 2005   rep No 22, 2017 s 57 .................... rs No   45, 2000   rep No 22, 2017 s 57A ................... ad No   45, 2000   rep No 22, 2017 s   57B ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s   57C ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s   57D ................... ad No   45, 2000   rep No 22, 2017 s   57E ................... ad No   45, 2000   rep No 22, 2017 s 57F ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 57G ................... ad No   118, 2007   rep No 22, 2017 s 58 .................... rs No   45, 2000   am No   53, 2008   rep No 22, 2017 s   58A ................... ad No   45, 2000   rep No 22, 2017 s   58B ................... ad No   45, 2000   rep No 22, 2017 s 59 .................... rs No   45, 2000   am No   150, 2005   rep No 22, 2017 s   59A ................... ad No   45, 2000   rep No 22, 2017 s   59B ................... ad No   45, 2000   rep No 22, 2017 s   59C ................... ad No   45, 2000   rep No 22, 2017 s 59D ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s 59E ................... ad No   45, 2000   rep No 22, 2017 s 59F ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 59G ................... ad No   132, 2004   rep No 22, 2017 s 60 .................... rs No   45, 2000   am No   53, 2008   rs No   50, 2009   rep No 22, 2017 s 60A ................... ad No   45, 2000   am No   53, 2008   rs No   50, 2009   rep No 22, 2017 s 60B ................... ad No   45, 2000   am No   53, 2008; No   50, 2009   rep No 22, 2017 s 60C ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s 60D ................... ad No   45, 2000   am No   61, 2005; No   53, 2008   rep No 22, 2017 s 60E ................... ad No   45, 2000   am No   36, 2006; No   53, 2008   rep No 22, 2017 s 61 .................... rs No   45, 2000   rep No 22, 2017 s 61A ................... ad No   45, 2000   rep No 22, 2017 s 62 .................... rs No   45, 2000   am No   118, 2007   rep No 22, 2017 s 62A ................... ad No   45, 2000   am No   53, 2008   rep No 22, 2017 s   62B ................... ad No   45, 2000   rep No 22, 2017 s   62C ................... ad No   45, 2000   rep No 22, 2017 s 62CA .................. ad No   132, 2004   rep No 22, 2017 s 62D ................... ad No   45, 2000   am No   132, 2004; No   150, 2005   rep No 22, 2017 s 63 .................... rs No   45, 2000   am No   132, 2004; No   118, 2007   rep No 22, 2017 s 64 .................... rs No   45, 2000   rep No 22, 2017 s 64A ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 64B ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 64C ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 64D ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 64DA .................. ad No   53, 2008   rep No 22, 2017 s 64E ................... ad No   45, 2000   am No   118, 2007; No   53, 2008   rep No 22, 2017 s 64EA .................. ad No   53, 2008   rep No 22, 2017 s 64F ................... ad No   45, 2000   rep No 22, 2017 s 65 .................... rs No   45, 2000   am No 17, 2016   rep No 22, 2017 s 65A ................... ad No   45, 2000   rep No 22, 2017 s 65B ................... ad No   45, 2000   am No   36, 2006   rep No 22, 2017 s   65BA .................. ad No   36, 2006   rep No 22, 2017 s   65BB .................. ad No   36, 2006   rep No 22, 2017 s 65C ................... ad No   45, 2000   rep No 22, 2017 s 65D ................... ad No   45, 2000   am No   150, 2005   rep No 22, 2017 s 65DA .................. ad No   132, 2004   rep No 22, 2017 s 65E ................... ad No   45, 2000   am No   118, 2007   rep No 22, 2017 Division   4AA heading ........ rs No   50, 2009   rep No 22, 2017 Division   4AA .............. ad No   113, 2007   rep No 22, 2017 Subdivision AAA ........... ad No   25, 2011   rep No 22, 2017 s   65EAAAA .............. ad No   25, 2011   rep No 22, 2017 s   65EAAAB ............... ad No   25, 2011   rep No 22, 2017 s   65EAAAC ............... ad No   25, 2011   rep No 22, 2017 Subdivision AAB ........... ad No   25, 2011   rep No 22, 2017 s   65EAAA ................ ad No   25, 2011   rep No 22, 2017 s   65EAAB ................ ad No   25, 2011   rep No 22, 2017 s   65EAAC ................ ad No   25, 2011   rep No 22, 2017 s   65EAAD ................ ad No   25, 2011   rep No 22, 2017 s 65EAAE ................ ad No   25, 2011   am No   25, 2011   rep No 22, 2017 s 65EAAF ................ ad No   25, 2011   rep No 22, 2017 Subdivision AA heading ....... rs No   50, 2009   rep No 22, 2017 Subdivision AA ............ ad No   53, 2008   rep No 22, 2017 s 65EAA ................. ad No   53, 2008   am No   50, 2009; No   25, 2011   rep No 22, 2017 s 65EAB ................. ad No   53, 2008   am No   50, 2009; No   25, 2011   rep No 22, 2017 s 65EAC ................. ad No   53, 2008   am No   50, 2009   rep No 22, 2017 Subdivision A heading ........ rs No   50, 2009   rep No 22, 2017 s 65EA .................. ad No   113, 2007   am No   53, 2008   rs No   50, 2009   rep No 22, 2017 s 65EB .................. ad No   113, 2007   am No   53, 2008   rs No   50, 2009   rep No 22, 2017 s 65EC .................. ad No   113, 2007   am No   53, 2008   rs No   50, 2009   rep No 22, 2017 s 65ECA ................. ad No   50, 2009   rep No 22, 2017 s 65ED .................. ad No   113, 2007   rep No 22, 2017 s 65EE .................. ad No   113, 2007   am No   50, 2009   rep No 22, 2017 s 65EF .................. ad No   113, 2007   am No   53, 2008; No   50, 2009; No   25, 2011   rep No 22, 2017 Division   4A   Division   4A ............... ad No   60, 2004 s 65F ................... ad No   60, 2004 Division   4B   Division   4B ............... ad No   131, 2008 s 65G ................... ad No   131, 2008 Division   4C   Division   4C ............... ad No   4, 2009 s 65H ................... ad No   4, 2009 Division   4CA   Division   4CA .............. ad No   50, 2012 s 65HA .................. ad No   50, 2012   am No   50, 2012 Division   4D   Division   4D ............... ad No   141, 2011 s 65J .................... ad No   141, 2011   am No   49, 2012 Division   4DA   Division   4DA .............. ad No 22, 2020 s 65JA .................. ad No 22, 2020 s 65JB ................... ad No 22, 2020 Division   4DB   Division   4DB .............. ad No 97, 2020 s 65JC ................... ad No 97, 2020 s 65JD .................. ad No 97, 2020 Division   4E   Division   4E ............... ad No   141, 2011 Subdivision A   s 65K ................... ad No   141, 2011 s 65KA .................. ad No   141, 2011 s 65KB .................. ad No   141, 2011 s 65KC .................. ad No   141, 2011 s 65KD .................. ad No   141, 2011   am No   70, 2013 s 65KE .................. ad No   141, 2011 s 65KF .................. ad No   141, 2011 Subdivision B   s 65KG .................. ad No   141, 2011 s 65KH .................. ad No   141, 2011 s 65KI ................... ad No   141, 2011   am No   70, 2013 s 65KJ .................. ad No   141, 2011 s 65KK .................. ad No   141, 2011 s 65KL .................. ad No   141, 2011 s 65KM .................. ad No   141, 2011 s 65KN .................. ad No   141, 2011 s 65KO .................. ad No   141, 2011 s 65KP .................. ad No   141, 2011   am No   70, 2013; No 5, 2015 s 65KQ .................. ad No   141, 2011 s 65KR .................. ad No   141, 2011 s 65KS .................. ad No   141, 2011 s 65KT .................. ad No   141, 2011 Division   5   s 66 .................... am No   45, 2000; No   75, 2001; No 59, 2004; No 60, 2004; No   108, 2006; No 82, 2007; No 118, 2007; No 130, 2007; No 53, 2008; No 63, 2008; No 131, 2008; No 4, 2009; No 50, 2009; No   34, 2010; No 25, 2011; No 53, 2011; No   79, 2011 (as am by No   25, 2011); No   141, 2011; No 49, 2012; No 50, 2012; No 70, 2013; No 96, 2014; No 144, 2015; No 22, 2017; No 22, 2020; No 97, 2020; No 39, 2022 Part   3A   Part   3A .................. ad No 22, 2017 Division   1   s 67AA .................. ad No 22, 2017 s 67AB .................. ad No 22, 2017 Division   2   s 67BA .................. ad No 22, 2017 s 67BB .................. ad No 22, 2017 s 67BC .................. ad No 22, 2017 s 67BD .................. ad No 22, 2017 s 67BE .................. ad No 22, 2017   am No 125, 2019 s 67BF .................. ad No 22, 2017   am No 125, 2019 s 67BG .................. ad No 22, 2017   rep No 125, 2019 s 67BH .................. ad No 22, 2017   rep No 125, 2019 s 67BI ................... ad No 22, 2017   rep No 125, 2019 Division   3   Subdivision A   s 67CA .................. ad No 22, 2017   am No 26, 2021 s 67CB .................. ad No 22, 2017   am No 26, 2021 Subdivision B   s 67CC .................. ad No 22, 2017   am No 86, 2021; No 66, 2022; No 74, 2025 s 67CD .................. ad No 22, 2017   am No 125, 2019; No 26, 2021; No 74, 2025 s 67CE .................. ad No 22, 2017   am No 86, 2021; No 12, 2025 Subdivision C   s 67CF .................. ad No 22, 2017   am No 125, 2019 s 67CG .................. ad No 22, 2017 Subdivision D   s 67CH .................. ad No 22, 2017   am No 125, 2019; No 84, 2020 s 67CI ................... ad No 22, 2017 Division   4   s 67DA .................. ad No 22, 2017 s 67DB .................. ad No 22, 2017 s 67DC .................. ad No 22, 2017   am No 125, 2019 s 67DD .................. ad No 22, 2017   am No 125, 2019 s 67DE .................. ad No 22, 2017   am No 125, 2019 Division   5   s 67EA .................. ad No 22, 2017   am No 66, 2022 s 67EB .................. ad No 22, 2017   am No 38, 2024 s 67EC .................. ad No 22, 2017   am No 26, 2021 s 67ED .................. ad No 22, 2017 s 67EE .................. ad No 22, 2017 Division   6   s 67FA .................. ad No 22, 2017   am No 73, 2025 s 67FB .................. ad No 22, 2017   am No 66, 2022; No 106, 2023 s 67FC .................. ad No 22, 2017   am No 73, 2025 s 67FD .................. ad No 22, 2017 s 67FE .................. ad No 22, 2017 s 67FF .................. ad No 22, 2017   rep No 125, 2019 s 67FG .................. ad No 22, 2017   rs No 125, 2019 s 67FH .................. ad No 22, 2017 s 67FI ................... ad No 22, 2017 Division   7   s 67GA .................. ad No 22, 2017 s 67GB .................. ad No 22, 2017   am No 26, 2021 s 67GC .................. ad No 22, 2017 Part   4   Division   1   s 68 .................... am No   45, 2000; No   118, 2007; No   25, 2011   rs No 22, 2017 s 68A ................... ad No   53, 2008   rep No 22, 2017 s 69 .................... rs No   45, 2000; No 22, 2017 Division   2   s 70 .................... am No   60, 2004; No   131, 2008; No   4, 2009; No   34, 2010; No 25, 2011; No   141, 2011; No   50, 2012; No 22, 2017; No 22, 2020; No 97, 2020; No 26, 2021 s 71 .................... rs No   45, 2000   am No   47, 2001; No   59, 2004; No   82, 2007; No 25, 2011; No   141, 2011; No 49, 2012; No 50, 2012; No 70, 2013; No 96, 2014; No 22, 2017 s 71A ................... ad No   45, 2000   rs No   53, 2011 s 71B ................... ad No   45, 2000   am No   30, 2003   rs No   118, 2007   am No   25, 2011   rs No 22, 2017 s 71C ................... ad No   45, 2000   rs No 22, 2017 s 71CAA ................. ad No   113, 2007   rs No   50, 2009   am No   25, 2011   rep No 22, 2017 s 71CAB ................. ad No   113, 2007   rs No   50, 2009   am No   25, 2011   rep No 22, 2017 s 71CAC ................. ad No   50, 2009   rep No 22, 2017 s 71CA .................. ad No   118, 2007   rep No 22, 2017 s 71CB .................. ad No   25, 2011   rep No 22, 2017 s 71D ................... ad No   45, 2000   rs No 22, 2017   am No 66, 2022 s 71DA .................. ad No   38, 2023 s 71E ................... ad No   45, 2000   am No   146, 2006   rs No 22, 2017 s 71F ................... ad No   45, 2000   am No   30, 2003   rs No 22, 2017; No 125, 2019; No   38, 2023 s 71G ................... ad No   45, 2000   rs No   118, 2007   am No   53, 2008; No   34, 2010; No 25, 2011; No 79, 2011   rs No 22, 2017; No 125, 2019 s 71GA .................. ad No   118, 2007   rep No 22, 2017 s 71GB .................. ad No   34, 2010   rep No 22, 2017 s 71H ................... ad No   45, 2000   rs No 22, 2017   am No 26, 2021 s 71I .................... ad No   60, 2004 s 71J .................... ad No   131, 2008 s 71K ................... ad No   4, 2009 s 71L ................... ad No   141, 2011 s 71M ................... ad No   50, 2012 s 72 .................... rep No   59, 2004   ad No 22, 2020 s 72A ................... ad No 97, 2020 s 73 .................... am No 60, 2015; No 125, 2019; No 26, 2021; No 38, 2024 s 74 .................... am No   45, 2000; No   60, 2004; No   131, 2008; No   4, 2009; No   141, 2011; No   50, 2012; No 22, 2020; No 97, 2020 s 75 .................... am No   137, 2001; No   4, 2010 s 77 .................... am No   45, 2000; No 55, 2016 s 78 .................... am No   45, 2000   rs No   47, 2001; No 55, 2016 s 78A ................... ad No   47, 2001   rs No 55, 2016 s 78B ................... ad No 47, 2001   rs No 55, 2016 s 78C ................... ad No 55, 2016 s 78D ................... ad No 55, 2016   am No 17, 2018 s 78E ................... ad No 55, 2016 s 78F ................... ad No 55, 2016 s 79 .................... am No   47, 2001; No   108, 2006   rep No 55, 2016 s 79A ................... ad No   47, 2001   am No   108, 2006   rep No 55, 2016 s 80 .................... am No 59, 2015 Division   3   s 82 .................... rs No   45, 2000   am No   47, 2001; No   30, 2003; No   60, 2004; No   36, 2006; No 113, 2007; No 118, 2007; No 53, 2008; No 131, 2008; No 4, 2009; No 50, 2009; No   34, 2010; No 25, 2011; No 79, 2011; No 141, 2011; No   50, 2012; No 55, 2016; No 22, 2017; No 74, 2025 s 83 .................... rep No   45, 2000 s 84 .................... rs No   45, 2000   am No   47, 2001; No   30, 2003; No   52, 2004; No   105, 2010; No 13, 2014 s 84A ................... ad No   45, 2000   am No   30, 2003; No   52, 2004; No   53, 2008; No   50, 2009; No   105, 2010; No 13, 2014; No 22, 2017 s 85 .................... rep No   45, 2000 s 86 .................... am No   45, 2000; No   47, 2001; No   118, 2007; No   79, 2011   rep No 55, 2016 s 87 .................... am No   47, 2001; No 55, 2016 s 87A ................... ad No   45, 2000   am No   118, 2007; No   34, 2010   rs No   79, 2011   am No 22, 2017 s 87B ................... ad No   118, 2007   am No   34, 2010   rep No   79, 2011 s 88 .................... am No   45, 2000; No   47, 2001; No   118, 2007; No   79, 2011; No 55, 2016 s 89 .................... am No 59, 2015 s 90 .................... am No   45, 2000; No   47, 2001; No   118, 2007; No   79, 2011   rep No 55, 2016 s 91 .................... am No   45, 2000   rs No   47, 2001   am No   30, 2003; No 55, 2016; No 22, 2017 s 92 .................... rs No   45, 2000   am No   30, 2003; No   52, 2004; No   105, 2010; No 13, 2014 s 92A ................... ad No   45, 2000   am No   30, 2003; No   52, 2004; No   113, 2007; No   53, 2008; No   50, 2009; No   105, 2010; No 13, 2014; No 22, 2017 s 93 .................... am No   45, 2000 s 93A ................... ad No   47, 2001   am No   30, 2003; No   60, 2004; No 113, 2007; No 118, 2007; No 53, 2008; No 131, 2008; No 4, 2009; No 50, 2009; No   34, 2010; No 25, 2011; No 141, 2011; No 49, 2012; No 50, 2012; No 70, 2013; No 96, 2014; No 22, 2017; No 125, 2019; No 22, 2020; No 97, 2020; No 26, 2021 s 93B ................... ad No 55, 2016 Division   4   s 94A ................... ad No 22, 2017   am No 26, 2021 s 95 .................... am No   45, 2000; No   47, 2001; No   61, 2005; No   118, 2007; No   53, 2008; No   79, 2011; No   70, 2013; No 55, 2016; No 22, 2017 (amdt never applied (Sch 1 item   110)) s 99 .................... am No   45, 2000; No   118, 2007; No   53, 2008; No   79, 2011; No 22, 2017   rs No 79, 2025 s 100 ................... am No   47, 2001; No   108, 2006; No 38, 2024 s 101 ................... am No 79, 2025 s 102 ................... am No   138, 2001; No   108, 2006 Division   5   Division   5 ................ ad No 55, 2016 Subdivision A   s 102A .................. ad No 55, 2016 Subdivision B   s 102B .................. ad No 55, 2016 Subdivision C   s 102C .................. ad No 55, 2016 s 102D .................. ad No 55, 2016   am No 13, 2021 s 102E .................. ad No 55, 2016 s 102F ................... ad No 55, 2016 Subdivision D   s 102G .................. ad No 55, 2016 s 102H .................. ad No 55, 2016 s 102J ................... ad No 55, 2016 s 102K .................. ad No 55, 2016 s 102L .................. ad No 55, 2016 s 102M .................. ad No 55, 2016 Subdivision E   s 102N .................. ad No 55, 2016   am No 13, 2021 s 102P ................... ad No 55, 2016 s 102Q .................. ad No 55, 2016 s 102R .................. ad No 55, 2016   am No 38, 2024 Subdivision F   s 102S ................... ad No 55, 2016 s 102T .................. ad No 55, 2016 s 102U .................. ad No 55, 2016 Subdivision G   s 102V .................. ad No 55, 2016 s 102W .................. ad No 55, 2016 s 103 ................... rep No   5, 2011 Part   5   Part   5 ................... am No 55, 2016 Division   1A   Division   1A ............... ad No 22, 2017 s 103 ................... ad No 22, 2017   am No 38, 2024 s 103A .................. ad No 22, 2017   am No 26, 2021 s 103B .................. ad No 22, 2017   am No 26, 2021 s 103C .................. ad No 22, 2017 Division   1   Division   1 ................ rs No   45, 2000 Subdivision A   s 104 ................... rs No   45, 2000   am No   146, 2006; No   118, 2007; No   53, 2008; No   50, 2009; No   34, 2010; No   25, 2011   rs No 22, 2017   am No 26, 2021 s 105 ................... rs No   45, 2000   am No   65, 2010; No 60, 2015; No 38, 2024 s 105A .................. ad No   59, 2004   am No 29, 2005; No 61, 2005 s 105B .................. ad No   141, 2011   am No 70, 2013; No 122, 2014 s 105C .................. ad No 22, 2017   am No 66, 2022 s 105D .................. ad No 22, 2017   am No 26, 2021; No 38, 2024; No 12, 2025 s 105E .................. ad No 22, 2017   am No 38, 2020; No 26, 2021; No 86, 2021; No 12, 2025 s 106 ................... rs No   45, 2000   am No   30, 2003; No 60, 2004; No 132, 2004; No   146, 2006; No   118, 2007; No   131, 2008; No   4, 2009; No   38, 2010; No   141, 2011; No   50, 2012; No 60, 2015; No 22, 2017; No 22, 2020; No 97, 2020 s 106A .................. ad No 22, 2017 s 106B .................. ad No 22, 2017   am No 38, 2024 s 107 ................... am No   192, 1999   rs No   45, 2000   am No   30, 2003; No   132, 2004; No   53, 2011; No   49, 2012; No   70, 2013; No 14, 2014; No 46, 2016; No 85, 2016; No 22, 2017; No 36, 2018 s 107A .................. ad No 22, 2017 Subdivision B   s 108 ................... rs No   45, 2000   am No   30, 2003; No   146, 2006; No   118, 2007; No   53, 2008; No   50, 2009; No   34, 2010; No 25, 2011; No 32, 2011; No 79, 2011; No 31, 2014; No 22, 2017; No 26, 2021; No 12, 2025 s 109 ................... rs No   45, 2000   am No   30, 2003   rep No   146, 2006 s 109A .................. ad No   45, 2000   am No   65, 2010; No 53, 2008   rs No   50, 2009; No   65, 2010   am No 60, 2015; No 22, 2017; No 38, 2024 s 109B .................. ad No   45, 2000   am No   132, 2004; No   146, 2006; No   118, 2007; No 22, 2017 s 109C .................. ad No   45, 2000   am No   32, 2011; No 104, 2020   ed C107 s 109D .................. ad No   45, 2000   am No 60, 2004; No 132, 2004; No   118, 2007; No   131, 2008; No   4, 2009; No   65, 2010; No 53, 2011; No 141, 2011; No 49, 2012; No 50, 2012; No   70, 2013; No 14, 2014; No 60, 2015; No 22, 2017; No 36, 2018; No 125, 2019; No 22, 2020; No 97, 2020; No 38, 2024 s 109DA ................. ad No   118, 2007   am No 60, 2015   rs No 22, 2017; No 125, 2019 s 109DB ................. ad No 22, 2017 s 109DC ................. ad No 22, 2017 s 109E .................. ad No   45, 2000   am No   65, 2010; No   53, 2011; No   49, 2012; No   70, 2013; No 14, 2014; No 46, 2016; No 85, 2016; No 36, 2018; No 38, 2024 s 109EA ................. ad No 22, 2017 s 109F ................... ad No   45, 2000 s 109G .................. ad No   45, 2000   am No   132, 2004; No   108, 2006; No   65, 2010; No 22, 2017 s 109H .................. ad No   45, 2000   am No 60, 2015; No 38, 2024 Division   2   Division   2 heading .......... rs No 60, 2015   am No 38, 2024 Subdivision A   Subdivision A ............. ad No 60, 2015 s 110 ................... am No   154, 2012   rs No 60, 2015   am No 125, 2019; No 38, 2024 Subdivision B   Subdivision B heading ........ ad No 60, 2015   am No 38, 2024 s 111 ................... am No   45, 2000; No   132, 2004; No 36, 2006; No 146, 2006; No   118, 2007; No 53, 2008; No 50, 2009; No   65, 2010; No 25, 2011; No 32, 2011; No 53, 2011; No 79, 2011; No 120, 2011; No 141, 2011; No 60, 2015; No 22, 2017; No 26, 2018; No 125, 2019; No 26, 2021; No 38, 2024; No 12, 2025; No 74, 2025 s 111A .................. ad No   45, 2000   rs No 60, 2015   am No 22, 2017; No 125, 2019; No 38, 2024 Subdivision C   Subdivision C heading ........ am No 38, 2024 Subdivision C .............. ad No 60, 2015 item   21A ................. ad No 60, 2015   rep No 4, 2016 s 111B .................. ad No   45, 2000   rs No 60, 2015   am No 38, 2024 s 111C .................. ad No 38, 2024 s 112 ................... am No   45, 2000; No   132, 2004; No   154, 2012   rs No 60, 2015; No 38, 2024 s 112A .................. ad No 38, 2024 s 112B .................. ad No 38, 2024 s 112C .................. ad No 38, 2024 s 113 ................... am No   45, 2000; No   65, 2010   rs No 60, 2015   am No 22, 2017; No 38, 2024 s 114 ................... rs No 60, 2015   am No 38, 2024 s 115 ................... rep No   45, 2000   ad No 60, 2015   am No 38, 2024 s 116 ................... rs No 60, 2015   am No 38, 2024 s 116A .................. ad No 60, 2015   am No 38, 2024 s 117 ................... am No   154, 2012   rs No 60, 2015   rep No 3, 2022 s 118 ................... am No   45, 2000; No   111, 2005; No   146, 2006; No   48, 2009; No   38, 2010; No   32, 2011; No   154, 2012; No 103, 2013   rs No 60, 2015   rep No 3, 2022 Division   3 ................ rep No 60, 2015 s 119 ................... am No   38, 2010   rs No 60, 2015   am No 3, 2022; No 38, 2024 s 120 ................... am No   38, 2010; No   154, 2012   rs No 60, 2015   am No 22, 2017; No 26, 2018; No 38, 2024 s 121 ................... am No   38, 2010   rs No 60, 2015; No 38, 2024 s 122 ................... am No   45, 2000; No   146, 2006; No   38, 2010   rs No 60, 2015   am No 38, 2024 Subdivision B heading ........ rs No   33, 2010; No   32, 2011   rep No 60, 2015 s 122A .................. ad No   33, 2010   am No   32, 2011   rep No 60, 2015 s 123 ................... am No 33, 2010; No 38, 2010; No   154, 2012   rs No 60, 2015   am No 38, 2024 s 124 ................... rep No   33, 2010   ad No 60, 2015   am No 22, 2017; No 38, 2024; No 14, 2025 s 125 ................... am No 33, 2010; No 38, 2010   rs No 60, 2015   am No 85, 2016; No 38, 2024 s 125A .................. ad No 22, 2017   am No 38, 2024 s 126 ................... am No 33, 2010; No 38, 2010   rs No 60, 2015   rep No 38, 2024 Subdivision BA heading ....... rs No   32, 2011   rep No 60, 2015 Subdivision BA ............ ad No   33, 2010   rep No 60, 2015 s 126A .................. ad No   33, 2010   am No   38, 2010; No   32, 2011; No   154, 2012   rep No 60, 2015 s 127 ................... rs No 60, 2015   am No 38, 2024 Subdivision BB heading ....... ad No   33, 2010   rep No 60, 2015 Subdivision D ............. ad No 60, 2015   rep No 38, 2024 s 128 ................... am No   38, 2010   rs No 60, 2015   am No 22, 2017; No 125, 2019   rep No 38, 2024 s   128A .................. ad No   38, 2010   rep No 60, 2015 s   128B .................. ad No   38, 2010   rep No 60, 2015 s   128C .................. ad No   38, 2010   rep No 60, 2015 s 129 ................... am No   38, 2010   rs No 60, 2015   rep No 132, 2015 Subdivision BC heading ....... rs No   154, 2012   rep No 60, 2015 Subdivision BC ............ ad No   38, 2010   rep No 60, 2015 s 129A .................. ad No   38, 2010   am No   154, 2012   rep No 60, 2015 s 129B .................. ad No   38, 2010   am No   154, 2012   rep No 60, 2015 Subdivision E .............. ad No 60, 2015   rep No 38, 2024 s 130 ................... am No   154, 2012   rs No 60, 2015   rep No 38, 2024 s 131 ................... am No   38, 2010   rs No 60, 2015   rep No 38, 2024 s 132 ................... rep No   45, 2000   ad No 60, 2015   rep No 38, 2024 s 133 ................... am No   137, 2001; No   38, 2010   rep No   154, 2012   ad No 60, 2015   rep No 38, 2024 s 134 ................... am No   154, 2012   rs No 60, 2015   rep No 38, 2024 s 134A .................. ad No 22, 2017   rep No 38, 2024 s 134B .................. ad No 22, 2017   rep No 38, 2024 s 135 ................... am No   38, 2010   rs No   154, 2012; No 60, 2015   rep No 38, 2024 Subdivision F heading ........ rep No 38, 2024 Subdivision F .............. ad No 60, 2015 s 136 ................... am No   38, 2010   rs No   154, 2012; No 60, 2015; No 22, 2017   am No 38, 2024 s 137 ................... rs No   38, 2010; No 60, 2015   am No 38, 2024 s 137A .................. ad No 22, 2017   am No 38, 2024; No 74, 2025 s 137B .................. ad No 22, 2017   am No 38, 2024 Subdivision G   Subdivision G heading ........ am No 38, 2024 Subdivision G ............. ad No 60, 2015 s 138 ................... am No   38, 2010   rs No 60, 2015   am No 22, 2017; No 125, 2019; No 26, 2021; No 38, 2024 s 138A .................. ad No 38, 2024   rep No 14, 2025 s 138B .................. ad No 38, 2024 s 139 ................... am No   45, 2000; No   146, 2006; No   38, 2010; No   154, 2012   rs No 60, 2015   am No 38, 2024 s 140 ................... rs No 60, 2015   am No 38, 2024 s 141 ................... am No 33, 2010; No 38, 2010; No   32, 2011   rs No 60, 2015   am No 38, 2024 s 141A .................. ad No   45, 2000   am No   132, 2004; No   118, 2007   rep No 60, 2015 Subdivision F .............. ad No   38, 2010   rep No 60, 2015 s 141B .................. ad No   38, 2010   rep No 60, 2015 Subdivision G ............. ad No   154, 2012   rep No 60, 2015 s 141C .................. ad No   154, 2012   rep No 60, 2015 s 141D .................. ad No   154, 2012   rep No 60, 2015 s 141E .................. ad No   154, 2012   rep No 60, 2015 Division   4 ................ rep No 60, 2015 s 142 ................... am No   45, 2000; No   146, 2006; No   53, 2008; No   50, 2009; No   65, 2010   rep No 60, 2015 s 143 ................... rep No 60, 2015 s 144 ................... am No   45, 2000; No   30, 2003; No   36, 2006; No   118, 2007; No   32, 2011   rep No 60, 2015 s 145 ................... rep No 60, 2015 s 146 ................... rep No 60, 2015 s 147 ................... rep No 60, 2015 s 148 ................... rep No 60, 2015 s 149 ................... am No 98, 2014   rep No 60, 2015 s 150 ................... am No   38, 2010   rep No 60, 2015 s 151 ................... rep No 60, 2015 s 152 ................... rep No 60, 2015 Division   5 heading .......... rs No   50, 2009   rep No 22, 2017 Division   5 ................ ad No   53, 2008   rep No 22, 2017 s 152A .................. ad No   53, 2008   rs No   50, 2009   am No 60, 2015   rep No 22, 2017 s 152B .................. ad No   50, 2009   am No 60, 2015   rep No 22, 2017 Division   6   Division   6 ................ ad No   65, 2010 s   152C .................. ad No   65, 2010 s   152D .................. ad No   65, 2010   am No 60, 2015; No 38, 2024 Part   6   Division   1   s 153 ................... am No   118, 2007; No 26, 2018 s 153A .................. ad No 26, 2018 s 154 ................... am No   45, 2000; No   30, 2003; No   132, 2004; No 113, 2007; No 118, 2007; No   53, 2008; No   50, 2009; No   25, 2011; No 22, 2017; No 26, 2018; No 125, 2019 s 154A .................. ad No   45, 2000   am No   33, 2004; No   49, 2009; No   141, 2011   rep No 14, 2014 s 154B .................. ad No   49, 2009   rep No 14, 2014 s   155 ................... am No   30, 2003; No 26, 2018 s   156 ................... am No   30, 2003   rs No 26, 2018 s 157 ................... am No   45, 2000; No   30, 2003; No   150, 2005; No 22, 2017; No 12, 2025 s 157A .................. ad No 22, 2017 s 158 ................... am No   30, 2003; No   118, 2007; No 22, 2017; No 26, 2018 s 159 ................... rs No   137, 2001   am No   118, 2007 s 159A .................. ad No   65, 2010   am No 26, 2018 s 159B .................. ad No 26, 2018 s 159C .................. ad No 26, 2018 s 160 ................... am No   30, 2003; No   118, 2007; No 26, 2018 Division   1A   Division   1A ............... ad No 14, 2014 s 160A .................. ad No 14, 2014 Division   2   s 161 ................... am No   45, 2000; No   79, 2011; No 125, 2019; No 38, 2024; No 73, 2025 s 161A .................. ad No 17, 2020 s 162 ................... am No   35, 2003; No   108, 2006; No   118, 2007; No   42, 2008; No   32, 2011; No 47, 2016; No 22, 2017; No 125, 2019; No 17, 2020; No 73, 2025; No 74, 2025 s 162A .................. ad No 17, 2020 s 162B .................. ad No 66, 2022   am No 74, 2025 s   163 ................... rs No   137, 2001   am No 4, 2016; No 17, 2020 s   164 ................... rs No   137, 2001   am No 4, 2016; No 17, 2020 s 165 ................... am No   137, 2001; No 4, 2016 s 166 ................... am No 4, 2016 s 167 ................... am No 107, 2020 s 168 ................... am No   95, 2002; No 32, 2011; No 79, 2011; No 107, 2020; No 73, 2025 s 169 ................... am No   108, 2006   rs No   79, 2011 s 169A .................. ad No   160, 2005   rep No 49, 2019 s 169B .................. ad No   141, 2008   rep No 109, 2014 Division   3   Subdivision A   s 171 ................... am No   45, 2000; No 22, 2017 Subdivision B   s 172 ................... rs No   137, 2001   am No 22, 2017 s 173 ................... am No   45, 2000   rs No   137, 2001   am No   132, 2004; No   118, 2007; No   53, 2008; No   50, 2009; No   25, 2011; No 22, 2017 s 174 ................... am No   45, 2000   rs No   137, 2001   am No 22, 2017 s 175 ................... am No   45, 2000   rs No   137, 2001   am No   53, 2008; No   50, 2009; No   25, 2011; No 22, 2017 s 175AA ................. ad No   53, 2008   am No   50, 2009; No   25, 2011   rep No 22, 2017 s 175A .................. ad No   45, 2000   am No   137, 2001; No   118, 2007   rep No 22, 2017 s 176 ................... rs No   45, 2000; No   137, 2001   am No   118, 2007; No   34, 2010; No   25, 2011   rs No 22, 2017   am No 26, 2021 Subdivision C   s 177 ................... am No 4, 2016 s 178 ................... am No   45, 2000; No   118, 2007; No   34, 2010; No   25, 2011; No 22, 2017; No 26, 2021 Subdivision D   s 183 ................... am No 61, 2016; No 22, 2017 Part   7   Part   7 heading ............. rs No   137, 2001 Division   1   s   186 ................... rep No   137, 2001 s   187 ................... rep No   137, 2001 s 188 ................... rs No   137, 2001   am No   4, 2010 Division   2 ................ rep No   137, 2001 s   189 ................... rep No   137, 2001 s   190 ................... rep No   137, 2001 Part   8   Part   8 ................... rs No 22, 2017 Division   1   s 194 ................... am No   138, 2000; No 22, 2017   rep No 22, 2017 s 194A .................. ad No 22, 2017 s 194B .................. ad No 22, 2017   am No 125, 2019; No 26, 2021 s 194C .................. ad No 22, 2017   am No 66, 2022; No 31, 2025 s 194D .................. ad No 22, 2017   am No 66, 2022; No 31, 2025 s 194E .................. ad No 22, 2017   am No 66, 2022 s 194EA ................. ad No 31, 2025 s 194F ................... ad No 22, 2017 s 194G .................. ad No 22, 2017 s 194H .................. ad No 22, 2017 s 195 ................... am No   45, 2000; No   30, 2003; No   118, 2007; No   53, 2008; No 25, 2011; No 79, 2011; No 120, 2011; No 22, 2017   rep No 22, 2017 Division   2   s 195A .................. ad No   50, 2009   am No   79, 2011   rs No 22, 2017   am No 125, 2019 s 195B .................. ad No 22, 2017 s 195C .................. ad No 22, 2017 s 195D .................. ad No 22, 2017   rs No 125, 2019 s 195E .................. ad No 22, 2017 s 195F ................... ad No 22, 2017 s 195G .................. ad No 22, 2017 s 195H .................. ad No 22, 2017 s 196 ................... am No   45, 2000; No   53, 2008; No 79, 2011; No 120, 2011   rep No 22, 2017 Division   3   s 196A .................. ad No   120, 2011   rs No 22, 2017 s 196B .................. ad No 22, 2017   am No 125, 2019 s 196C .................. ad No 22, 2017 s 197 ................... am No   53, 2008   rep No 22, 2017 Division   4   s 197A .................. ad No 22, 2017   am No 125, 2019 s 197AA ................. ad No 125, 2019 s 197AB ................. ad No 125, 2019   am No 26, 2021 s 197B .................. ad No 22, 2017   rs No 125, 2019 s 197C .................. ad No 22, 2017 s 197D .................. ad No 22, 2017 s 197E .................. ad No 22, 2017 s 197F ................... ad No 22, 2017   am No 125, 2019 s 197G .................. ad No 22, 2017   am No 125, 2019; No 84, 2020 s 197H .................. ad No 22, 2017   am No 125, 2019 s 197J ................... ad No 22, 2017   am No 125, 2019 s 197K .................. ad No 22, 2017 s 197L .................. ad No 125, 2019 s 198 ................... am No   108, 2006   rep No 22, 2017 Division   5   s 198A .................. ad No 22, 2017   am No 125, 2019 s 198B .................. ad No 22, 2017 s 198C .................. ad No 22, 2017 s 199 ................... rep No 22, 2017 Division   6   s 199A .................. ad No 22, 2017   rs No 22, 2017   am No 125, 2019 s 199B .................. ad No 22, 2017   am No 125, 2019; No 31, 2025 s 199C .................. ad No 22, 2017 s 199D .................. ad No 22, 2017 s 199E .................. ad No 22, 2017 s 199F ................... ad No 22, 2017 s 199G .................. ad No 22, 2017 s 200 ................... am No   108, 2006; No   118, 2007; No   53, 2008; No   25, 2011   rep No 22, 2017 Part   8A   Part   8A heading ............ rs No   50, 2009; No 22, 2017 Part   8A .................. ad No   45, 2000   rs No 22, 2017 Division   1   Division   1 heading .......... rs No   50, 2009; No 22, 2017 s 200A .................. ad No 22, 2017   am No 125, 2019 s 200B .................. ad No 22, 2017   am No 125, 2019; No 26, 2021 s 200C .................. ad No 22, 2017 s 200D .................. ad No 22, 2017   am No 125, 2019 s 201 ................... am No   118, 2007; No   25, 2011   rep No 22, 2017 Division   2   Division   2 ................ rs No   118, 2007; No 22, 2017 s 201A .................. ad No   118, 2007   rs No 22, 2017   am No 66, 2022 s 201B .................. ad No   53, 2008   am No   25, 2011   rs No 22, 2017   am No 125, 2019; No 22, 2020; No 66, 2022; No 31, 2025 s 201BA ................. ad No 66, 2022 s 201BB ................. ad No 66, 2022 s 201C .................. ad No 22, 2017   am No 125, 2019; No 22, 2020   am No 66, 2022 s 201D .................. ad No 22, 2017 s 201E .................. ad No 22, 2017 s 202 ................... am No   30, 2003; No   108, 2006   rep No 22, 2017 Division   3   Division   3 ................ ad No   118, 2007   rs No 22, 2017 s 202A .................. ad No 22, 2017 s 202B .................. ad No 22, 2017 s 202C .................. ad No 22, 2017   am No 125, 2019; No 73, 2025 s 202D .................. ad No 22, 2017 s 203 ................... rep No 22, 2017 Division   3A   Division   3A ............... ad No 74, 2025 s 203AA ................. ad No 74, 2025 Division   4   Division   4 heading .......... am No 66, 2022 Division   4 ................ ad No   34, 2010   rs No 22, 2017 s 203A .................. ad No 22, 2017   am No 66, 2022 s 203B .................. ad No 22, 2017   am No 66, 2022 s 203BA ................. ad No 66, 2022 s 203C .................. ad No 22, 2017   am No 66, 2022 s 203D .................. ad No 22, 2017 s 204 ................... am No   53, 2008   rep No 22, 2017 Division   5   s 204A .................. ad No   118, 2007   rs No 22, 2017 s 204B .................. ad No 22, 2017   am No 125, 2019; No 66, 2022 s 204C .................. ad No 22, 2017   am No 125, 2019 s 204D .................. ad No 22, 2017 s 204E .................. ad No 22, 2017   am No 125, 2019 s 204F ................... ad No 22, 2017 s 204G .................. ad No 22, 2017 s 204H .................. ad No 22, 2017   am No 125, 2019 s 204J ................... ad No 22, 2017   am No 66, 2022 s 204K .................. ad No 22, 2017   rs No 125, 2019   am No 84, 2020; No 26, 2021; No 73, 2025 s 205 ................... am No   108, 2006   rep No 22, 2017 Division   6   s 205A .................. ad No 22, 2017   am No 26, 2021 s 205B .................. ad No 22, 2017   am No 26, 2021 s 205C .................. ad No 26, 2021 s 206 ................... am No 36, 2006; No 108, 2006; No 53, 2008; No 126, 2015   rep No 22, 2017 s 207 ................... am No   53, 2008   rep No 22, 2017 s   207A .................. ad No   36, 2006   rep No 22, 2017 s   207B .................. ad No   36, 2006   rep No 22, 2017 s 208 ................... rep No   108, 2006 s 209 ................... am No   138, 2000   rep No 22, 2017 s 210 ................... am No   108, 2006   rep No 22, 2017 s 211 ................... rep No 22, 2017 s 212 ................... rep No 22, 2017 s 213 ................... am No   108, 2006   rep No 22, 2017 s 214 ................... am No   108, 2006   rep No 22, 2017 s 215 ................... rep No 22, 2017 s 216 ................... rep No 22, 2017 s 217 ................... rep No 22, 2017 s 218 ................... rep No 22, 2017 s 219 ................... rep No   108, 2006 Subdivision A heading ........ ad No   25, 2011   rep No 22, 2017 s 219A .................. ad No   45, 2000   am No   137, 2001; No   132, 2004; No   150, 2005; No   36, 2006; No   118, 2007   rs No   118, 2007   rep No 22, 2017 s 219AA ................. ad No   118, 2007   rep No 22, 2017 s 219AB ................. ad No   118, 2007   am No   34, 2010   rep No 22, 2017 s 219AC ................. ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s   219AD ................. ad No   118, 2007   rep No 22, 2017 s   219AE ................. ad No   118, 2007   rep No 22, 2017 s 219AF ................. ad No   118, 2007   am No   34, 2010   rep No 22, 2017 s 219AG ................. ad No   118, 2007   am No   53, 2008   rep No 22, 2017 Subdivision B heading ........ ad No   25, 2011   rep No 22, 2017 s 219B .................. ad No   45, 2000   am No   137, 2001; No   150, 2005; No   118, 2007   rs No   118, 2007   am No   53, 2008; No   79, 2011   rep No 22, 2017 s 219BA ................. ad No   118, 2007   am No   79, 2011   rep No 22, 2017 s 219BB ................. ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s 219BC ................. ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s 219BD ................. ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s 219C .................. ad No   45, 2000   am No   137, 2001   rep No   118, 2007 s 219D .................. ad No   45, 2000   am No   137, 2001; No   118, 2007   rep No   118, 2007 s 219E .................. ad No   45, 2000   am No   137, 2001; No   108, 2006; No   118, 2007; No   53, 2008   rs No   53, 2008   am No   34, 2010   rep No 22, 2017 Subdivision C .............. ad No   25, 2011   rep No 22, 2017 s 219EA ................. ad No   118, 2007   am No   53, 2008   rep No   50, 2009   ad No   25, 2011   am No   25, 2011   rep No 22, 2017 s 219EB ................. ad No   25, 2011   rep No 22, 2017 Subdivision D heading ........ ad No   25, 2011   rep No 22, 2017 s 219F ................... ad No   45, 2000   am No   137, 2001; No   108, 2006; No   53, 2008   rep No 22, 2017 s 219G .................. ad No   45, 2000   am No   137, 2001; No   118, 2007; No   53, 2008   rep No 22, 2017 s 219GA ................. ad No   120, 2011   am No 169, 2012; No 197, 2012   rep No 22, 2017 s 219GB ................. ad No   120, 2011   rep No 22, 2017 s 219H .................. ad No   45, 2000   am No   120, 2011   rep No 22, 2017 s 219J ................... ad No   45, 2000   rs No   53, 2008   rep No 22, 2017 s 219K .................. ad No   45, 2000   am No   118, 2007; No   53, 2008; No   120, 2011   rep No 22, 2017 s   219KA ................. ad No   120, 2011   rep No 22, 2017 s   219KB ................. ad No   120, 2011   rep No 22, 2017 s   219KC ................. ad No   120, 2011   rep No 22, 2017 s 219L .................. ad No   45, 2000   am No   137, 2001; No   53, 2008   rep No 22, 2017 s 219LA ................. ad No   120, 2011   rep No 22, 2017 Subdivision E heading ........ ad No   25, 2011   rs No   120, 2011   rep No 22, 2017 s 219M .................. ad No   45, 2000   am No   53, 2008; No   50, 2009; No   34, 2010   rep No 22, 2017 s 219N .................. ad No   45, 2000   rs No   118, 2007   am No   53, 2008; No   34, 2010; No 25, 2011; No 79, 2011   rep No 22, 2017 s 219NA ................. ad No   36, 2006   am No   53, 2008   rep No 22, 2017 s 219NB ................. ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s 219P ................... ad No   45, 2000   rs No   118, 2007   am No   53, 2008; No   25, 2011   rep No 22, 2017 Subdivision F .............. ad No   120, 2011   rep No 22, 2017 s 219PA ................. ad No   120, 2011   am No 197, 2012   rep No 22, 2017 s 219Q .................. ad No   45, 2000   rs No   118, 2007   am No   34, 2010; No 25, 2011; No 79, 2011; No 22, 2017   rep No 22, 2017 s 219QA ................. ad No   118, 2007   am No 25, 2011; No 79, 2011   rep No 22, 2017 s 219QB ................. ad No   118, 2007   am No   53, 2008; No   34, 2010; No 25, 2011; No 79, 2011   rep No 22, 2017 Division   2A ............... ad No   25, 2011   rep No 22, 2017 s   219QC ................. ad No   25, 2011   am No   25, 2011; No 22, 2017   rep No 22, 2017 s   219QD ................. ad No   25, 2011   am No   25, 2011   rep No 22, 2017 s 219QE ................. ad No   25, 2011   rep No 22, 2017 s 219R .................. ad No   45, 2000   rs No   118, 2007   am No 22, 2017   rep No 22, 2017 s 219RA ................. ad No   118, 2007   am No   34, 2010; No 25, 2011; No 79, 2011; No 22, 2017   rep No 22, 2017 s 219RB ................. ad No   118, 2007   rep No 22, 2017 s 219RC ................. ad No   118, 2007   am No   34, 2010; No 25, 2011; No 79, 2011; No 22, 2017   rep No 22, 2017 s 219RD ................. ad No   34, 2010   rep No 22, 2017 s 219RE ................. ad No   34, 2010   am No 25, 2011; No 79, 2011   rep No 22, 2017 s   219S ................... ad No   45, 2000   rep No   118, 2007 s   219T .................. ad No   45, 2000   rep No   118, 2007 Part   8B   Part   8B .................. ad No   95, 2002 Division   1   s 219TA ................. ad No   95, 2002   am No 59, 2004; No 60, 2004; No 82, 2007; No 113, 2007; No   131, 2008; No 4, 2009; No 50, 2009; No   141, 2011; No 49, 2012; No 50, 2012; No 70, 2013; No 96, 2014; No 22, 2017; No 22, 2020; No 97, 2020 Division   2   s   219TB ................. ad No   95, 2002 s   219TC ................. ad No   95, 2002 s   219TD ................. ad No   95, 2002   am No 22, 2017 s 219TE ................. ad No   95, 2002   am No   130, 2007; No   50, 2011 Division   3   s 219TF .................. ad No   95, 2002 Division   4   s   219TG ................. ad No   95, 2002 s   219TH ................. ad No   95, 2002 s   219TI .................. ad No   95, 2002 s   219TJ .................. ad No   95, 2002 s   219TK ................. ad No   95, 2002 Division   5   s   219TL ................. ad No   95, 2002 s   219TM ................. ad No   95, 2002 s   219TN ................. ad No   95, 2002 s   219TO ................. ad No   95, 2002 s   219TP .................. ad No   95, 2002 s 219TQ ................. ad No   95, 2002 s 219TR ................. ad No   95, 2002 Part   8C   Part   8C .................. ad No   118, 2007   rs No 22, 2017 Division   1   s 219TSA ................ ad No   118, 2007   rep No   53, 2008 s 219TSB ................ ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s 219TSC ................ ad No   118, 2007   am No   53, 2008; No   13, 2013   rep No 22, 2017 s 219TSD ................ ad No   118, 2007   rs No   53, 2008   am No   50, 2009   rep No 22, 2017 s 219TSE ................. ad No   118, 2007   am No   13, 2013   rep No 22, 2017 s 219TSF ................. ad No   118, 2007   rep No 22, 2017 s 219TSG ................ ad No   118, 2007   am No   13, 2013   rep No 22, 2017 s 219TSGA ............... ad No   53, 2008   rep No 22, 2017 s 219TSGB ............... ad No   53, 2008   am No   13, 2013   rep No 22, 2017 s 219TSGC ............... ad No   53, 2008   rep No 22, 2017 s 219TSGD ............... ad No   53, 2008   rep No 22, 2017 s 219TSGE ............... ad No   53, 2008   rep No 22, 2017 s 219TSGF ............... ad No   53, 2008   am No   13, 2013   rep No 22, 2017 s 219TSH ................ ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s 219TSI ................. ad No   118, 2007   rep No 22, 2017 s 219TSJ ................. ad No   118, 2007   am No   13, 2013   rep No 22, 2017 s 219TSK ................ ad No   118, 2007   am No   53, 2008; No   50, 2009   rep No 22, 2017 s 219TSL ................. ad No   118, 2007   rep No 22, 2017 s 219TSM ................ ad No   118, 2007   rep No 22, 2017 s 219TSN ................ ad No   118, 2007   am No   53, 2008; No   13, 2013   rep No 22, 2017 s   219TSO ................ ad No   118, 2007   rep No 22, 2017 s   219TSP ................. ad No   118, 2007   rep No 22, 2017 s 219TSQ ................ ad No   118, 2007   am No   34, 2010   rep No 22, 2017 s 219UA ................. ad No 22, 2017   am No 13, 2021; No 31, 2025; No 74, 2025 s 219UB ................. ad No 22, 2017   am No 125, 2019; No 73, 2025 ; No 74, 2025 s 219UC ................. ad No 22, 2017   am No 31, 2025 s 219UCA ................ ad No 31, 2025 s 219UD ................. ad No 22, 2017 Division   2   s 219VA ................. ad No 22, 2017   am No 13, 2021 s 219VB ................. ad No 22, 2017   am No 13, 2021 Division   3   s 219WA ................. ad No 22, 2017 Division   4   s 219XA ................. ad No 22, 2017 s 219XB ................. ad No 22, 2017 Part   9   s 220A .................. ad No   53, 2008 s 221 ................... am No   45, 2000; No   118, 2007; No   53, 2008; No 32, 2011; No 120, 2011; No   154, 2012; No 96, 2014; No 46, 2016; No 22, 2017; No 104, 2020; No 26, 2021; No 31, 2025; No 74, 2025 s 221A .................. ad No   118, 2007 s 223 ................... rs No 47, 2001   am No 17, 2020 s 224 ................... am No   45, 2000; No   132, 2004; No   53, 2008; No   50, 2009; No   25, 2011; No   154, 2012   rs No 22, 2017   am No 125, 2019 s 224A .................. ad No   118, 2007   am No   53, 2008   rep No 22, 2017 s 225 ................... am No   44, 2000; No 22, 2017 s 226 ................... am No   45, 2000; No 22, 2017 s 227 ................... rep No   45, 2000   ad No   75, 2001   am No 36, 2018 s 228 ................... rep No   45, 2000   ad No   75, 2001   am No   146, 2006 s 228A .................. ad No   144, 2015   am No 22, 2017 s 230A .................. ad No 22, 2017 s 230B .................. ad No 22, 2017 s 231 ................... am No   118, 2007; No   120, 2011; No 22, 2017 s 233 ................... am No 22, 2017; No 38, 2020 s 234 ................... am No   111, 2005; No   38, 2010; No   32, 2011 s 235 ................... am No   45, 2000; No   50, 2009; No 60, 2015; No 22, 2017; No 38, 2024