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

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:

either of the following apply:

the information relates to a cost incurred during a period;

the information is financial information relating to a period; and

the Secretary reasonably believes that the information is required for the achievement of the purposes of the Early Education Service Delivery Prices Project; and

the Secretary reasonably believes that the approved provider is capable of giving the information; and

the Secretary reasonably believes that there is no other means of obtaining the information that is likely to be practicable in the circumstances; and

the Secretary reasonably believes it is not unduly burdensome on the provider to comply with the notice.

Sections 137.1 and 137.2 of the Criminal Code create offences for providing false or misleading information or documents.

A notice is given in accordance with this subsection if:

it specifies the information required; and

it specifies the relevant period that the information is to relate; and

it specifies the period by which and the manner in which the approved provider must comply with the notice.

A person must comply with a notice given to the person under subsection (1).

For the purposes of:

paragraph 6.2(b) of Australian Privacy Principle 6; and

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;

For the purposes of this section, a constitutional corporation is a corporation to which paragraph 51(xx) of the Constitution applies.