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

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):

any non‑compliance by a relevant person with a law of the Commonwealth or a State or Territory;

any proceedings currently before a court or tribunal that involve a relevant person;

any decision made under a law of the Commonwealth or a State or Territory relating to child care which adversely affects a relevant person;

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;

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;

any act of a relevant person involving fraud or dishonesty;

the record of administering of Commonwealth, State or Territory funds of a relevant person;

any debts to the Commonwealth incurred by a relevant person (whether or not the debt has been discharged);

the record of financial management of a relevant person, including any instances of bankruptcy, insolvency or external administration involving the person;

any other matter prescribed by the Minister’s rules;

any other matter the Secretary considers relevant.

For the purposes subsection (1), a relevant person is:

the person; and

another person or body in respect of which the person is or has ever been a person with management or control.

See section 194F for the definition of person with management or control.