CCM10290 - Penalties and interest: third party penalties
Sections 14, 15, 16 and 19 all provide for a third party of a prescribed description to be formally required to provide information or evidence.
The categories of persons from whom you can require information are restricted to:
- the employer named on the claim form by the customer (or by either customer in the case of a joint claim)
- a person the Board has reasonable grounds for believing may be an employer of the customer (or of either customer in the case of a joint claim)
- the child care provider named on the claim form by the customer (or by either customer in the case of a joint claim)
- a person the Board has reasonable grounds for believing may be a person by whom child care is provided to the customer (or to either of the customers in the case of a joint claim)
The penalty provisions at S32(1) apply equally to a failure by a third party to comply with that request. Before considering such proceedings, you must be certain that:-
- the request has been made to the right person; ie. they possess or can obtain the necessary information etc.
- the information etc. cannot be obtained in any other way
- penalties will encourage compliance
- the third party is able to fund the penalty.
In suitable cases you should proceed as in CCM10280.