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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY  

Division 2 - Amounts recoverable under this Act  

SECTION 71I   Debts arising in respect of one-off payment to families  

71I(1)    
This section applies in relation to an individual (the recipient ) who has been paid a one-off payment to families (the relevant payment ).

What determinations are relevant?

71I(2)    
Each of the following is a relevant determination in relation to the recipient:

(a) if the relevant payment was made because, at that time, subsection 86(2) of the Family Assistance Act applied to the recipient (whether or not it was also made because subsection 86(3) of that Act also applied) - the determination referred to in paragraph 86(2) (a) of the Family Assistance Act;

(b) if the relevant payment was made because, at that time, subsection 86(3) of the Family Assistance Act applied to the recipient (whether or not it was also made because subsection 86(2) also applied) - a determination made under Part 3 of the Social Security (Administration) Act 1999 because of which the, or an, instalment that satisfied paragraphs 86(3) (a), (b) and (c) of the Family Assistance Act was paid;

(c) if the relevant payment was made because, at that time, subsection 86(4) of the Family Assistance Act applied to the recipient - the determination referred to in paragraph 86(4) (b) of the Family Assistance Act.

Situation in which whole amount is a debt

71I(3)    
If:

(a) after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to:

(i) 11 May 2004 (if the relevant determination is covered by paragraph (2)(a) or (b)); or

(ii) all or part of the 2002-03 income year (if the relevant determination is covered by paragraph (2)(c));

is or was (however described) changed, revoked, set aside, or superseded by another determination; and

(b) the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:

(i) unless subparagraph (ii) applies - the recipient; or

(ii) if the relevant determination is covered by paragraph (2)(b) - the other individual, or one of the other individuals, referred to in paragraph 86(3) (b) of the Family Assistance Act; and

(c) had the change, revocation, setting aside or superseding occurred on or before 11 May 2004, the relevant payment would not have been made;

the amount of the relevant payment is a debt due to the Commonwealth by the recipient.

Situation in which part of amount is a debt

71I(4)    
If:

(a) after the relevant payment was made to the recipient, a relevant determination in relation to the recipient, at least so far as it relates to:

(i) 11 May 2004 (if the relevant determination is covered by paragraph (2)(a) or (b)); or

(ii) all or part of the 2002-03 income year (if the relevant determination was covered by paragraph (2)(c));

is or was (however described) changed, revoked, set aside, or superseded by another determination; and

(b) the decision to change, revoke, set aside or supersede the relevant determination is or was made for the reason, or for reasons including the reason, that the following person knowingly made a false or misleading statement, or knowingly provided false information:

(i) unless subparagraph (ii) applies - the recipient; or

(ii) if the relevant determination is covered by paragraph (2)(b) - the other individual, or one of the other individuals, referred to in paragraph 86(3) (b) of the Family Assistance Act; and

(c) had the change, revocation, setting aside or superseding occurred on or before 11 May 2004, the amount of the relevant payment would have been reduced;

the amount by which the relevant payment would have been reduced is a debt due to the Commonwealth by the recipient.