View full document Previous section | Next section

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

PART 4 - OVERPAYMENTS AND DEBT RECOVERY

Division 3 - Methods of recovery

SECTION 93A Recovery of amounts from financial institutions

93A(1)
If:

(a) a family assistance payment or family assistance payments are made to a financial institution for the credit of an account kept with the institution; and

(b) the Secretary is satisfied that the payment or payments were intended to be paid to someone who was not the person or one of the persons in whose name or names the account was kept;

the Secretary may give a written notice to the institution setting out the matters mentioned in paragraphs (a) and (b) and requiring the institution to pay to the Commonwealth, within a period (being a reasonable period) stated in the notice, the lesser of the following amounts:

(c) an amount specified in the notice, being the amount, or the sum of the amounts, of the family assistance payment or family assistance payments;

(d) the amount standing to the credit of the account when the notice is given to the institution.

93A(2)
If:

(a) a family assistance payment or family assistance payments that are intended to be paid to a person are made to a financial institution for the credit of an account that was kept with the institution by the person or by the person and one or more other persons; and

(b) the person died before the payment or payments were made;

(c) an amount specified in the notice, being the amount, or the sum of the amounts, of the family assistance payment or family assistance payments;

(d) the amount standing to the credit of the account when the notice is received by the institution.

93A(2A)
As soon as possible after issuing a notice under subsection (2), the Secretary must inform the deceased estate in writing of:

(a) the amount sought to be recovered from the deceased person ' s account; and

(b) the reasons for the recovery action.

93A(3)
A financial institution must comply with a notice given to it under subsection (1) or (2).

Penalty: 300 penalty units.

93A(4)
It is a defence to a prosecution of a financial institution for failing to comply with a notice given to it under subsection (1) or (2) if the financial institution proves that it was incapable of complying with the notice.

93A(5)
If a notice is given to a financial institution under subsection (1) (payment made to wrong account) or under subsection (2) (death of person in whose name the account was kept) in respect of a family assistance payment or family assistance payments, any amount recovered by the Commonwealth from the institution in respect of the debt reduces any debt owed to the Commonwealth by any other person in respect of the family assistance payment or family assistance payments.

93A(6)

View history reference

In this section:

family assistance payment
means:

(a) a payment of family tax benefit, stillborn baby payment, family tax benefit advance, CCS or ACCS; or

(aa) a payment of single income family supplement; or

(ab) (Repealed by No 96 of 2014)

(b) a payment under section 67EB (fee reduction amount); or

(ba) - (bb) (Repealed by No 22 of 2017)

(bc) a payment under section 205A or 205C (business continuity payments); or

(bd) - (bf) (Repealed by No 22 of 2017)

(c) a payment of one-off payment to families; or

(d) a payment of economic security strategy payment to families; or

(e) a payment of back to school bonus or single income family bonus; or

(f) a payment of clean energy advance; or

(g) a payment of ETR payment; or

(h) a payment of 2020 economic support payment; or

(i) a payment of additional economic support payment 2020; or

(j) a payment of additional economic support payment 2021.

View history note

History

S 93A(6) amended by No 26 of 2021, s 3 and Sch 1 item 8, by inserting " or 205C " in para (bc) in the definition of " family assistance payment " , effective 27 March 2021. For application provisions, see note under s 205C .

S 93A(6) amended by No 97 of 2020, s 3 and Sch 1 item 8, by inserting para (i) and (j) in the definition of " family assistance payment " , effective 14 November 2020.

S 93A(6) amended by No 22 of 2020, s 3 and Sch 4 item 8, by inserting para (h) in the definition of " family assistance payment " , effective 25 March 2020.

S 93A(6) amended by No 125 of 2019, s 3 and Sch 1 item 52, by substituting " section 205A " for " section 219RD " in para (bc) in the definition of " family assistance payment " , effective 16 December 2019.

S 93A(6) amended by No 22 of 2017, s 3 and Sch 1 items 106 - 108, by substituting para (a), (b) and repealing para (ba), (bb) and (bd) to (bf) in the definition of " family assistance payment " , effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (a), (b), (ba), (bb) and (bd) to (bf) formerly read:

(a) a payment of family tax benefit, stillborn baby payment, child care benefit or family tax benefit advance; or

(b) a payment under section 219Q or subsection 219QA(2) (payments in respect of fee reduction); or

(ba) a payment under section 219QC or subsection 219QD(2) (payments in respect of child care rebate); or

(bb) a payment of an enrolment advance under section 219RA; or

(bd) a payment of child care rebate under section 65EAAC (including as that section applies because of subsection 65EAAF(2)); or

(be) a payment of child care rebate under section 65EAA (including as that section applies because of subsection 65EAB(2)); or

(bf) a payment of child care rebate under section 65EF; or

S 93A(6) amended by No 96 of 2014, s 3 and Sch 9 item 18, by repealing para (ab) in the definition of " family assistance payment " , effective 31 December 2016. For saving provisions, see note under Pt 3 Div 2A heading. Para (ab) formerly read:

(ab) a payment of schoolkids bonus; or

S 93A(6) amended by No 70 of 2013, s 3 and Sch 2A item 43, by substituting " stillborn baby payment " for " baby bonus " in para (a) in the definition of " family assistance payment " , effective 1 March 2014. For application and transitional provisions, see note under Pt 3 Div 3 heading.

S 93A(6) amended by No 49 of 2012, s 3 and Sch 6 item 29, by substituting para (a) in the definition of " family assistance payment " , effective 1 July 2012. Para (a) formerly read:

(a) a payment of a benefit, allowance or advance that constitutes family assistance within the meaning of the Family Assistance Act; or

S 93A(6) amended by No 50 of 2012, s 3 and Sch 1 item 9, and Sch 2 item 16, by inserting para (ab) and (g) in the definition of " family assistance payment " , effective 27 May 2012.

S 93A(6) amended by No 141 of 2011, s 3 and Sch 8 item 13, by inserting para (aa) in the definition of " family assistance payment " , applicable in relation to the 2012-13 income year and later income years.

S 93A(6) amended by No 141 of 2011, s 3 and Sch 2 item 10, by inserting para (f) in the definition of " family assistance payment " , effective 14 May 2012.

S 93A(6) amended by No 25 of 2011, s 3 and Sch 1 item 38, by substituting paras (b) to (bf) for paras (b) to (bb) in the definition of " family assistance payment " , applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) . No 25 of 2011, s 3 and Sch 1 item 80 contains the following application provision:

80 Continued application of section 93A of the Family Assistance Administration Act
80
The amendment made by item 38 of this Schedule does not affect section 93A of the Family Assistance Administration Act as it applies in relation to payments made before the commencement of that item.

Paras (b) to (bb) formerly read:

(b) a payment under section 219Q or subsection 219QA(2) (payments in respect of fee reduction); or

(ba) a payment of an enrolment advance under section 219RA; or

(baa) a payment under section 219RD (business continuity payments); or

(bb) a payment of child care rebate under section 65EAA (including as that section applies because of subsection 65EAB(2)) or 65EF; or

S 93A(6) amended by No 34 of 2010, s 3 and Sch 1 item 8, by inserting para (baa) in the definition of " family assistance payment " , effective 13 April 2010.

S 93A(6) amended by No 50 of 2009, s 3 and Sch 1 item 30, by substituting " child care rebate " for " child care tax rebate " in para (bb) of the definition of " family assistance payment " , effective 24 June 2009.

S 93A(6) amended by No 4 of 2009, s 3 and Sch 3 item 10, by inserting para (e) at the end of the definition of " family assistance payment " , effective 18 February 2009.

S 93A(6) amended by No 131 of 2008, s 3 and Sch 3 item 11, by inserting para (d) at the end of the definition of " family assistance payment " , effective 1 December 2008.

S 93A(6) amended by No 53 of 2008, s 3 and Sch 2 item 18, by inserting " 65EAA (including as that section applies because of subsection 65EAB(2)) or " in para (bb) of the definition of " family assistance payment " , applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA .

S 93A(6) amended by No 113 of 2007, s 3 and Sch 1 item 16, by inserting para (bb) in the definition of " family assistance payment " , effective 1 July 2007.

S 93A(6) amended by No 118 of 2007, s 3 and Sch 1 item 47, by substituting paras (b) and (ba) for para (b) of the definition of " family assistance payment " , effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading. Para (b) formerly read:

(b) a payment of an advance determined under section 219Q; or

S 93A(6) amended by No 60 of 2004, s 3 and Sch 1 item 9, by inserting para (c) in the definition of " family assistance payment " , effective 26 May 2004.

S 93A(6) inserted by No 30 of 2003, s 3 and Sch 2 item 39, effective 15 April 2003.

View history note

View full documentBack to top

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.

Individuals online services

Business online services

Agents online services

Non-residents online services

Foreign Investor

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

Tools

Tax information for

Help and support