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

S 71GB repealed by No 22 of 2017, s 3 and Sch 1 item 97, effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. S 71GB formerly read:

SECTION 71GB Debts arising in respect of business continuity payments paid to service - debt owed by service  
71GB(1)
If:

(a) an amount is paid to an approved child care service under section 219RD (business continuity payments); and

(b) the service ' s approval is suspended or cancelled under this Act; and

(c) the whole or a part of the amount has not already been set off against another amount under section 219RE by the day the service ' s approval is suspended or cancelled;

then that whole or part is a debt due to the Commonwealth by the service immediately before its approval was suspended or cancelled.

71GB(2)
Subject to subsection 93A(5), if:

(a) a payment under section 219RD is made to a financial institution for the credit of an account kept with the institution (the incorrect account ); and

(b) the Secretary is satisfied that the amount paid to the institution was intended to be paid for the credit of an account kept in the name of a person who was not the person or one of the persons in whose name or names the incorrect account was kept;

an amount equal to the amount of the payment made to the institution is a debt due to the Commonwealth by the person, or jointly and severally by the persons, in whose name or names the incorrect account was kept.

S 71GB inserted by No 34 of 2010, s 3 and Sch 1 item 4, effective 13 April 2010.