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

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 determination is in effect under paragraph 67CC(1)(a) that the individual is eligible for CCS for a child; and

any of the following happens:

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;

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;

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;

the individual becomes aware that an event referred to in subparagraph (i), (ii) or (iii) is likely to happen.

An individual commits an offence if the individual contravenes subsection (1).

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.

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.