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

S 88(1) amended by No 55 of 2016, s 3 and Sch 13 item 20, by omitting " (1) " before " If, under " , effective 1 January 2017. For application provision, see note under s 93B .

S 88(2) repealed by No 55 of 2016, s 3 and Sch 13 item 21, effective 1 January 2017. For application provision, see note under s 93B . S 88(2) formerly read:

88(2)
Subject to subsections (4), (5) and (6), legal proceedings for the recovery of the debt are not to be commenced after the end of the period of 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances that gave rise to the debt.

S 88(2) substituted for s 88(2) and (3) by No 47 of 2001, s 3 and Sch 3 item 7E, applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 88(2) formerly read:

88(2)
Subject to subsections (3), (4), (5) and (6), legal proceedings for the recovery of the debt are not to be commenced after the end of the period of 6 years starting on the day on which the debt arose.

S 88(2) substituted for s 88(2) and (3) by No 47 of 2001, s 3 and Sch 3 item 7E, applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 88(3) formerly read:

88(3)
If the debt arose because the person owing the debt:

(a) made a false statement or false representation; or

(b) contravened a provision of the family assistance law;

legal proceedings for the recovery of the debt may be commenced at any time within the period of 6 years starting on the first day on which an officer becomes aware, or could reasonably be expected to have become aware, of the circumstances giving rise to the debt.

S 88(4) repealed by No 55 of 2016, s 3 and Sch 13 item 21, effective 1 January 2017. For application provision, see note under s 93B . S 88(4) formerly read:

88(4)
If:

(a) subsection (2) applies so that legal proceedings for the recovery of a debt must be commenced within a particular period; and

(b) within that period part of the amount owing is paid;

legal proceedings for the recovery of the balance of the debt may be commenced within the period of 6 years starting on the day of payment.

S 88(4) amended by No 47 of 2001, s 3 and Sch 3 item 7F, by omitting " or (3) " after " subsection (2) " in para (a), applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 88(5) repealed by No 55 of 2016, s 3 and Sch 13 item 21, effective 1 January 2017. For application provision, see note under s 93B . S 88(5) formerly read:

88(5)
If:

(a) subsection (2) applies so that legal proceedings for the recovery of a debt must be commenced within a particular period; and

(b) within that period, the person who owes the amount acknowledges that he or she owes it;

legal proceedings for the recovery of the debt may be commenced within the period of 6 years starting on the day of acknowledgment.

S 88(5) amended by No 47 of 2001, s 3 and Sch 3 item 7F, by omitting " or (3) " after " subsection (2) " in para (a), applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 88(6) repealed by No 55 of 2016, s 3 and Sch 13 item 21, effective 1 January 2017. For application provision, see note under s 93B . S 88(6) formerly read:

88(6)
If:

(a) subsection (2) applies so that action for the recovery of a debt must be commenced within a particular period; and

(b) within that period:

(i) action is taken under this section, or section 84, 84A, 87, 87A or 89, for the recovery of the debt; or

(ii) a review of a file relating to action for the recovery of the debt occurs; or

(iii) other internal Departmental activity relating to action for the recovery of the debt occurs;

action for the recovery of the debt may be commenced within the period of 6 years after the end of the activity or action referred to in paragraph (b).

S 88(6) amended by No 79 of 2011, s 3 and Sch 1 item 11, by omitting " , 87B " from para (b)(i), applicable on and after 26 July 2011 as if a reference in those subparagraphs to section 87A of that Act included a reference to sections 87A and 87B of that Act as in force at any time before that commencement.

S 88(6) amended by No 118 of 2007, s 3 and Sch 1 item 45, by substituting " 87A, 87B or " for " 87A or " in para (b)(i), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

S 88(6) amended by No 47 of 2001, s 3 and Sch 3 item 7F, by omitting " or (3) " after " subsection (2) " in para (a), applicable to:

(a) debts that are owed at the commencement of 1 July 2001; and

(b) debts that arise after that time.

S 88(6) amended by No 45 of 2000, s 3 Sch 2 items 92 to 94, by substituting " action " for " action under this section " (first and second occurring) and by substituting " 84A, 87, 87A " for " 85 " in subpara (b)(i), effective 1 July 2000. For transitional provisions see note under s 69.