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

An approved provider must keep records, in accordance with the Secretary’s rules, of information and events in relation to the following matters:

an individual’s eligibility for CCS or ACCS;

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

the provider’s compliance with the conditions for continued approval of the provider;

any other matter prescribed by the Secretary’s rules.

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

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

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:

the period referred to in paragraph (a); or

proceedings relevant to a previous application of this paragraph.

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

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